美国联邦税制改革,造成很大的混乱。本来大家都有心理准备在报税时,实际交的税项会比以前低,因这是税制改革的目标。但最近越来越多人发觉今年交的税比去年多。在美国每个人分别要交联邦税和州税,联邦税制改革确定税率不超过百分之二十八,但同时以往可以报消很多的项目现在经已被取消,所以税率虽然减低但交税的绝对数目就不一定减少,州政府方面很多都追随联邦政府的做法改低税率,但亦同时取消报消的项目。在这情形下不少人今年交的税比去年多。改革后而交税增加的阶层是以高收入为主,以加州为例,一个十万美元高收入家庭计算,改革前需交州税四千九百多元,今年则需 The U.S. federal tax reform caused a lot of confusion. Originally, everyone was mentally prepared for tax returns. The actual tax payable will be lower than before. This is the objective of the tax reform. Recently, however, more and more people have noticed that more tax is paid this year than last year. Everyone in the United States has to pay state and state taxes separately. The federal tax reform has set a tax rate of no more than 28 percent, but at the same time many items that were previously canceled can now be canceled. The absolute number may not necessarily decrease. On the state government, many follow the federal government’s policy of lowering the tax rate, but at the same time cancel the cancellation of the project. In this situation, many people pay more taxes this year than last year. After the reform, the tax-paying class is dominated by high income. In California, for example, a high-income family of 100,000 U.S. dollars calculates the state tax of more than 4900 yuan before the reform and this year