Podatki w
USA
Katarzyna Wal
1
Podatki w
USA
Katarzyna Wal
1
AGENDA
Prawo podatkowe w USA
Rodzaje podatkow w USA
Podatki dochodowe
Podatek od sprzedaży i
własności
Nietypowe podatki
2
TYPES OF RULES OF TAX
LAW
Branch
Name
Type of
Rule
Legislative
Congress
Statutory
Executive
Treasury
Department /
IRS
Regulatory
Judicial
•US Tax Courts
•Federal Courts
–District
–Appeals
–Supreme
Judicial
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STATUTORY SOURCES:
STATUTES AND LAWS
Congress makes the laws, or statutes.
Statutes are organized - or codified - by
subject matter into the United States Code
Title 26 (the 26
th
“book”) of the U.S.C. is
the Internal Revenue Code
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Administrative Sources
Federal Register
Code of Federal Regulations
Internal Revenue Bulletin
Cumulative Bulletin
Judicial Sources
Tax Court of the United States
Report
Court Reporters, e.g. Federal
Supplement Series
Tax Reporters, e.g. Tax Court
Memorandum Decisions
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U.S. TAXES: FEDERAL,
STATE AND LOCAL
1. Income Taxes Taxes on earned income “Pay Check”
Taxes on unearned income “Interest and dividends”
2. Excise Taxes Specific Tax on products and services
“Luxury and Sin Tax”
3. Sales Taxes % sales of retail goods and services
4. Payroll Taxes Paid by employers and employees to
finance specific programs
5. Corporate Income TaxAbout 35% of profits
6. Property Taxes
-On property
-Real estate, boats, cars and inventories.
7. Estate taxes and gift taxes.
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INDIVIDUAL INCOME
TAX
nr 1 wśród podatków
43 stany
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TROCHĘ HISTORII
Constitution (1787) included the option to tax, but not to tax
individuals directly
Excise taxes and customs duties produced enough revenue at
the time
No income taxes against citizens, but also no services for
them either
Revolutionary War financed by other countries
War of 1812 was first temporary income tax
When war debts were paid, income tax was dropped
Civil War
1862-President Lincoln signed a law providing for
progressive income tax on wages
When the war ended the tax expired
16
th
Amendment (introduced 1909, ratified 1913)
1
st
permanent income tax
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WWI (1917) was paid for by income taxes
After WWI government was not providing
many services for citizens
Great Depression (1929)
President Roosevelt’s “New Deal” provided for
government services for citizens through tax
revenue
Social Security Act (1935)
Internal Revenue Service (IRS) created
Money withheld from wages deposited with the
Dept. of Treasury
During WWII taxes were increased to
finance the war
This increase set precedent for changing tax rates
of today
Rates are increased to pay for growing services
and needs of the government
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I STANOWE…
Predates federal history
1911—Wisconsin enacts first real state
income tax
Earlier unsuccessful experiments in other states
Administrative problems
Wisconsin introduced source documentation,
central state-level administration
Adoption in other states quickly followed
By 1919 – 9 additional states
By 1940, 33 state personal income taxes
(Alaska repealed their income tax in 1979)
Philadelphia enacted first local income tax in
1939 to combat real estate property
devaluation
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IRS
1935
Administrative agency of the
Dept. Of Treasury
Headquarters in DC, 7 regional offices
Main functions are to collect income taxes
and enforce tax laws
Other functions include:
Assist taxpayers in finding information and forms
Assist taxpayers in preparing tax returns
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TAX FORM TERMS
Filing Status
Single (not married)
Married filing jointly
Married filing separately
Head of Household (must meet
certain conditions)
Qualifying widow(er) w/ dependent
child
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13
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Exemption(s)
An allowance(s) a taxpayer claims for
each person dependent on taxpayer’s
income
Automatically allowed 1 for yourself
Dependent
A person who lives w/ you and receives >
½ of living expenses from you (including
baby born at any time during the tax
year)
Each exemption claimed excludes a
certain amount of gross income ($3,100
in 2004)
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TAX FORM TERMS
CONT’D
Qualifications for being a dependent
Must be a relative
Citizen or resident of the United States
If married, cannot file a joint return w/
spouse
Person’s income must be less than the
amount of exemption (does not include
child <19 or student <24)
Must provide > ½ of the person’s support
during the year
Itemized Deduction:
Medical and dental expenses (exceeding
7.5% of AGI)
State and local income, real estate, and
personal property tax
Home mortgage interest
Charitable contributions
Casualty and theft losses (exceeding $100
+ 10% of AGI)
Job expenses and certain miscellaneous
deductions (some categories must exceed
2% of AGI)
Standard Deduction:
Single taxpayers, $5350
Married taxpayers filing jointly, $10,700
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Gross Income
All the taxable income received, including wages,
tips, salaries, interest, dividends, unemployment
compensation, alimony, workers’ compensation, etc
Adjusted Gross Income
Income after allowed adjustments are made (i.e. IRA
contributions)
Taxable Income
Income used for determining tax amount
AGI less legal expenses that are allowed to be
deducted (state and local taxes, mortgage interest,
child care expenses, casualty and theft losses, job
and miscellaneous expenses)
TAXABLE INCOME OF
INDIVIDUALS
- Personal Exemption (s)
- Itemized or Std.
Deduction
Wages, salary, etc
Interest Income
Dividends
Capital Gains
Unemployment
Compensation
+ Other Incomes
Gross Income
Gross Income
- Retirement Contribution
- Other adjustments
Adjusted Gross Income
(AGI)
Taxable
Income
SKŁADANIE „PITÓW”
Deadline – 15 kwietnie
Im wcześniej – tym szybszy zwrot
pieniedzy
Różne formularze
Must use if you cannot file one of the others
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CLASSIFICATION OF
BUSINESS EXPENDITURES
Capital Expenses
• Expenditures for depreciable assets:
– For facilities or productive equipment with useful
life in excess of one year
– Investment recovered through depreciation
• Expenditures for non-depreciable assets
– Land
– Other assets not used in a trade, in a business, or
for production of income
– Assets subject to depletion
Operating expenses
All ordinary and necessary expenditures,
including labor, materials, all direct and indirect
costs, facilities and equipment having a life of
one year or less
TAXABLE INCOME OF
BUSINESS FIRMS
Gross Income
- All expenditures except capital
expenditures
- Depreciation and depletion charges
Taxable Income
FEDERAL CORPORATE INCOME
TAX RATES
Taxable Income
Tax
Rate
Corporate Income Tax
Not over $50,000
15%
15% over 0
$50,000-75,000
25%
7,500 + 25% over 50,000
$75,000-100,000
34%
13,750 + 34% over 75,000
$100,000-335,000
39%
22,250 + 39% over 100,000
$335,000-10 million
34% 113,900 + 34% over 335,000
$10 million-15
million
35% 3,400,000 + 35% over 10 mil.
$15 million -
18,333,333
38% 5,150,000 + 38% over 15 mil.
over $18,333,333
35%
6,416,667 + 35% over
18,333,333
PAYROLL TAX
FICA - Federal Insurance Contributions Act
(FICA)
1935
legislation intended to provide retirement
and disability benefits for American workers
and their families
Imposed by the federal government on both
employees and employers
FICA taxes:
-Social Security (6.2% up to $106,800
(2009)
)
-Medicare (1.45% of total gross earnings, with
no cap)
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SALES TAX
45 stanów
Federal History (there’s not much)
Most other industrialized countries adopted sales
taxes after WWI to prop-up revenues
Facing strong resistance from labor and farm
groups, Congress rejected the national sales tax in
the early 1930s, and has never adopted one
Hence, state governments laid claim to the sales
tax
By WWII, half the states had sales taxes (on
goods, not services)—now a major revenue source
for most states
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MOST SERVICE CONSUMPTION IS NOT TAXED
$140 BILLION TOTAL CONSUMPTION BASE
Goods
$57 billion tax base
41% of total
Services
$83 billion
59% of total
Untaxe
d
90
%
Taxed
10%
Taxed
55%
Untaxe
d
45
%
Personal consumption sales tax base
CY 2007
Sales Tax
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1
Tennessee
!!!
9.41
%
41
Wisconsin
5.42%
2
California !
!!
9.06
%
42
Wyoming
5.38%
3
Washington
8.78%
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Maine
5.00%
4
Oklahoma
8.44%
Virginia
5.00%
5
Louisiana
8.43%
45
Hawaii
4.38%
6
Illinois
8.40%
46
Alaska
1.13%
7
New York
8.30
%
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Delaware
0%
8
North Carolina
8.07%
Montana
0%
9
Arizona
7.92%
New
Hampshire
0%
10
Arkansas
7.79%
Oregon
0%
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PROPERTY TAX
-podatek stanowy, jego wysokość ustają
władze lokalne
-Różne sposoby ustalania stawek oraz
wartości nieruchomości
- Nowy Jork – 4 klasy
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CATEGO
RY
TAX RATE
Class I
17.364%
Class II
13.353%
Class III
12.631%
Class IV
10.312%
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32
TAX FREE DAY
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DZIWNE PODATKI
Candy tax – Chicago, 5-krotnie wyższy niż
jedzenie, od 2009
Jock tax – od 1991 roku, ok. 40 stanów,
‘economic nexus’ lub dochód w innym stanie
Crack tax – Tennessee, 2005-2009, dilerzy
narkotyków, $3,5 – marihuana, $50 – kokaina,
$200 – crack i metamfetamina
Sparkler and novelty registration fee –
Tennessee, $15 płacone rocznie
Sex sales tax – Utah, od 2004, właściciele firm
w których „nude or partially nude individuals
perform any service”, dodatkowe 10%
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Playing card tax – Maryland, od 1975
Blueberry tax – Maine
Fur coat tax – Minnesota, od 2002
Fountain soda drink tax – Chicago, od
2009, 9% sales tax
Tattoo tax – Arkansas, od 2002, 6%
sales tax
Fresh fruit vending machine tax –
California, 33%
Bagel tax – Nowy Jork, tylko
przekrojone!!!, 9 centów za sztuke,
2010 rok
Litigation tax – Nowy Jork, 25 dolarow
za osobę
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Dziękuję za uwagę!!!
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