主题：【原创】续－揭开所谓美国工资和购买力真相的真相 -- 海外俗人

If you owe IRS $1000 or 10% of your tax, you'll need to pay fine and interest, unless your annual income is over $150K and you have paid at least the amount of your last year's tax.

还要交罚款，所以为了避免第二年报税麻烦，我是尽量两不相欠。

这家的孩子已上大学，那他们的钱就更紧了。给你减税，是因为你已付出了三四千元的学费。报税时根据你收入层次的税率，如你是10%一挡，就相当于给你减了三四百元的税。只是从09年起，才有了一个更优惠的政策（下面的第一个）。你付的学费如达到四千，就能得到1000元的退税，哪怕你的收入低的可以不交任何税。敢问收入已低的不用交税的人，会有钱付四千元的学费？具体条例在下面，直接看吧。

多说一句，今晚可能没时间了，以后再一一回复。有一点声明，本人因工作关系，还非得看到数百的工资单，所以对孩子扶养费及其他的Liens & Garnishments非常熟悉。

1. The American Opportunity Credit This credit can help parents and students pay part of the cost of the first four years of college. The American Recovery and Reinvestment Act modifies the existing Hope Credit for tax years 2009 and 2010, making it available to a broader range of taxpayers. Eligible taxpayers may qualify for the maximum annual credit of $2,500 per student. Generally, 40 percent of the credit is refundable, which means that you may be able to receive up to $1,000, even if you owe no taxes.

2. The Hope Credit The credit can help students and parents pay part of the cost of the first two years of college. This credit generally applies to 2008 and earlier tax years. However, for tax year 2009 a special expanded Hope Credit of up to $3,600 may be claimed for a student attending college in a Midwestern disaster area as long as you do not claim an American Opportunity Tax Credit for any other student in 2009.

3. The Lifetime Learning Credit This credit can help pay for undergraduate, graduate and professional degree courses – including courses to improve job skills – regardless of the number of years in the program. Eligible taxpayers may qualify for up to $2,000 – $4,000 if a student in a Midwestern disaster area – per tax return.

4. Enhanced benefits for 529 college savings plans Certain computer technology purchases are now added to the list of college expenses that can be paid for by a qualified tuition program, commonly referred to as a 529 plan. For 2009 and 2010, the law expands the definition of qualified higher education expenses to include expenses for computer technology and equipment or Internet access and related services.

5. Tuition and fees deduction Students and their parents may be able to deduct qualified college tuition and related expenses of up to $4,000. This deduction is an adjustment to income, which means the deduction will reduce the amount of your income subject to tax. The Tuition and Fees Deduction may be beneficial to you if you do not qualify for the American opportunity, Hope, or lifetime learning credits.

You cannot claim the American Opportunity and the Hope and Lifetime Learning Credits for the same student in the same year. You also cannot claim any of the credits if you claim a tuition and fees deduction for the same student in the same year. To qualify for an education credit, you must pay post-secondary tuition and certain related expenses for yourself, your spouse or your dependent. The credit may be claimed by the parent or the student, but not by both. Students who are claimed as a dependent cannot claim the credit.

For more information, see Publication 970, Tax Benefits for Education, which can be obtained online at IRS.gov or by calling the IRS at 800-TAX-FORM (800-829-3676).

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个人所得税(IIT)是地方和中央共享税种，2003年开始，中央60%；地方40%，由地方税务局负责征收。IIT是目前占地方税的比重超过40%，是地方第二大税源。

增值税(VAT)收入占中国全部税收的60％以上，是最大的税种。由国家税务局负责征收，75％归中央财政收入，25％归地方收入。而进口环节的增值税由海关负责征收，全部为中央财政收入。

“四险一金”，指养老、医疗、失业、公司保险和住房公积金，现在对女职工推广生育保险，加起来叫做“五险一金”，比例如下(基数是雇员的名义税前月薪)：

养老保险：雇主20%，雇员8%，合计28%

医疗保险：雇主8%，雇员2%，合计10%

失业保险：雇主1%，雇员0.2%，合计1.2%

工伤保险：按行业不同，雇主0.5%~2%，雇员0

四险总比例超过名义税前薪水的40%，白领一般将其视为税负。因为它们没什么用。合计28%的养老保险与美国的401K不同，只有其中11%进入个人养老金账户，其余17%是给社会做贡献，当然你也不能选投资组合。医疗保险是大病(10万元以上)不管，日常小病(1千元以下)也不管，一般外企在国内都额外给员工买商业医疗保险来弥补。至于失业救济金实际上你真的失业了也很难领到，这方面的情况可以baidu。

住房公积金是比较有意思的东西。缴存上限10%，即雇主出10%，雇员出10%，共20%存入住房公积金管理中心账户，只有在购买或大修住房时凭合同方可支取。有些比较富裕的省份例如北京，只要你有过一次购房合同，比如金额50万，那么你就可以累计支取50万的公积金。大多数穷一些的省份，只能支取你贷款的部分，例如购房金额50万，其中贷款30万，那就只能累计支取30万，没有贷款就不允许支取。公积金中心也是个人住房贷款市场上主要的放贷者之一，贷款利率低于商业银行贷款利率。公积金的好处是免税，不好的地方是不买房子就拿不到钱。

全部四险一金缴存基数有个上限，即上年度当地平均工资的三倍，超出这个上限的部分不缴，例如北京这个上限目前大概是月薪1万元，如果你的月薪是10万元，也只需要按1万元的基数缴纳。因此对高级白领来说这些东西都没啥意义，IIT才是大头。

自己是真金白银的交出去了,可实际能摊到自己头上用的东西的确乏善可陈.就拿上海的情况来说,lbx交上去的社保不就是被凿了个大窟窿么,到现在还在加大力度的从下面收来补窟窿..

医保对于普遍有补充商业医疗的外企员工来说可能意义不大,但是对没有这个的人来说,还是颇有用处的.

对比其他形同鸡肋的东西,公积金毫无疑问是最有用的,所以有段时间,很多非沪籍的外企员工宁愿改选择缴纳一种所谓"外来员工综合险",公司按照最低基数给员工缴纳,一共每个月就200,员工个人自己一毛钱不用交,但是,这样做的好处是有资格在上海缴纳住房公积金,而且公司有补充公积金的话一样缴纳.

这样下来最有用的公积金得以保留,其他部分一概全免,一个月可以少缴1000多大洋..

然而好景不长,很快,上海就打着关心非沪籍员工的旗帜,规定这些员工也必须纳入上海的四险一金缴纳体系,如同skywalkerJ表述的那个比例那样..普通人难得一见的"省钱"法宝就此作废..

另外再说一句,多缴纳这些四险一金还有一个很小的好处,就是这些占税前工资收入的40%的东西是免税的,相当于变相的降低纳税薪资.

人所得税(IIT)是地方和中央共享税种，2003年开始，中央60%；地方40%

sorry, I still live in the old history. Shame on me.

In 1994, it was a central gov. tax.

我一个车盲朋友花6000块买了辆2收camry,8万迈。开了5年，木有一丁点问题。