The bigger changes under the Trump plan come in the treatment of so-called “pass through” taxation. Under current law, S corporations and partnerships do not pay entity-level tax; instead, the income is allocated to the owners, who pay the corresponding tax at the individual level, based on the applicable individual rates laid out above.
Trump, however, would provide a unified business rate of 15%, meaning not only would corporations pay tax at that rate, but all business income – even the income earned by an individual from an S corporation, partnership, or sole-proprietorship and reported on the individual’s tax return — will be subject to the same 15% rate. This means that a taxpayer earning business income would experience a drop in top tax rate from 39.6% to 15% under the Trump presidency.
It also means that under the Trump plan, the difference in top tax rate between paid as an employee (33%) and as an independent contractor (15%) is extremely significant. As a result, my employer may consider this column my resignation as an employee, as I will now be providing services only as a consultant so as to pocket the extra 18%.
以前是投资豪比上班的人税率低，现在是打工的比老板税率高
懂行的说说，这个是不是对我们未来总统家族那种最利好呀？
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选择“don't run on pages on this domain”
