美國最新個人和家庭稅務知識實用問答 Questions & Answers: U.S. Tax Reform for Individuals and Families: 《減稅與就業法案》（2017年12月頒佈）中文講解 Tax Cuts and Jobs Act, enacted in December ... States Book 2) (Traditional Chinese Edition)
美國最新個人和家庭稅務知識實用問答 Questions & Answers: U.S. Tax Reform for Individuals and Families: 《減稅與就業法案》（2017年12月頒佈）中文講解 Tax Cuts and Jobs Act, enacted in December ... States Book 2) (Traditional Chinese Edition)

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經過美國眾院和參院先後投票通過，《減稅和就業法案》（Tax Cuts and Jobs Act）於2017年12月22日正式提交美國總統簽署生效，法案又稱TCJA或稅制改革，這是自1986年頒佈的《稅制改革法案》後的一次全面稅制改革，旨在為美國居民和企業簡化稅制、降低稅負和提升美國經濟的競爭力。法案包括個人和家庭、商業兩大部分內容，本書著重講解個人和家庭部分。通過本書以問答形式的講解，包括報稅準備、報稅身份、收入和費用、收入抵扣額、稅金抵扣額等內容，您將能夠充分理解美國個人和家庭如何報稅，並為您如何進行稅收籌畫提供了知識點。本書適合在美國報稅的個人和家庭，也適合準備從事註冊稅務代理人（Enrolled agent）的專業人士，因為本書提供了美國個人和家庭稅務的大部分知識點。本書是根據美國國稅局IRS有關《減稅和就業法案》的出版物進行編寫的，因此本書的有關內容是最新和最具有專業性的資訊，希望本書能對您和您的家庭有所幫助。

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