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发布于 2021-05-09 18:09 ，所属分类：中小学英语考试学习资料

美国的富豪都是如何避税的？

导读

就像美国总统一样，美国的富豪经常采用复杂的避税策略来最大化他们的财富。

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双语阅读

Wealthy Americans are the largest source of underreported income, according to IRS data analyzed by researchers. The top 1% of American taxpayers account for about 34% of misreported income, according toa study published in the National Tax Journal.

研究人员分析的美国国税局数据显示，美国富人是漏报收入的最大的一个来源群体。《国家税务杂志》发表的一项研究显示，美国最富有的1%纳税人对应着34%的错报收入。

Many wealthy Americansdeploycomplex,arcanebut wholly legal strategies to minimize their tax obligations. Some use fairly straightforward strategies that allow them to minimize their taxesunder thetax code.

许多美国富人采用复杂、隐秘但完全合法的避税策略来尽量减少他们的纳税义务。有些人使用相当直接的策略，使他们能够根据税法最大限度地减少缴纳的税款。

Here are some of the most common tax avoidance strategies deployed by the wealthy: Growing wealth through investments. It's much harder to avoid taxes on your paycheck than on your investments. In general, the federal government taxes regular wages at higher rates than investment income. The long-term capital gains tax rate maxes out at 20%, and the highest income tax rate is 37%.

以下是富人部署的一些最常见的避税策略：通过投资来增加财富。在工资上避税要比在投资上避税难得多。一般来说，联邦政府对正常工资的税率高于投资收入。长期资本收益的税率最高为20%，而最高的收入所得税率为37%。

Selling assets at strategic times. Taxes on assets such as stocks and real estate investments aren't owed until they are sold. That helps people such as Jeff Bezos, the Amazon CEO, founder and richest person in the world,grow their wealth rapidly while avoiding a huge tax bill. Then they can be strategic about when they sell.

择机出售资产。股票和房地产投资等资产在出售之前是不需要缴税的。这有助于像亚马逊首席执行官、创始人、世界首富杰夫·贝佐斯这样的人，在避免巨额税费的同时，迅速实现财富增长。然后，他们可以有的放矢地决定何时出售。

Taking advantage of death tax policies to enrich their heirs. The tax code allows Americans to build wealth throughdeferredcapital gains,then pass those assets tax-free along to their heirs upon death.Called the "stepped-upbasis" tax break, thisloophole"encourages wealthy people to turn as much of their income into capital gains as possible and hold on to assets until death, when a lifetime of gain becomes permanently exempt from tax," according to the CBPP.

利用遗产税政策来让自己的继承人富起来。税法允许美国人通过递延资本收益积累财富，然后在死亡时将这些资产免税地传递给他们的继承人。它被称为“基础增加”减税优惠，这个漏洞使得富人们尽可能多地把自己的收入转化为资本收益，并持有资产直到死亡，从而自己一生的财富实现长久地免税，据CBPP所说。

本文节选自：USA TODAY（今日美国）

作者：Nathan Bomey

原文标题：President Trump's tax returns show he has company: How rich Americans avoid taxes

词汇积累

1.deploy

·英/dɪ'plɒɪ/美/dɪ'plɔɪ/

·vt. (尤指军事行动)使展开; 施展; 部署

2.arcane

·英/ɑː'keɪn/美/ɑr'ken/

·adj. 晦涩难解的；神秘的；秘传的

3.defer