- 3/5/08 03:06 pm
-
ekonomiskā būtība? Tas nav tāds stiepjams jēdziens gadījumā? To, kas apliekams vai neapliekams ar nodokļiem nosaka konkrētās valsts nodokļu likumdošana. 'Ekonomiskā būtība' ir kaut kas līdzīgs jēdzienam 'likuma gars': visiem tiek ļauts domāt, ka to var nojaust un uztvert kā kaut ko acīmredzamu un pašsaprotamu, bet tā nav. Nekas nav pašsaprotams.
KĀDS ir USA sociālā nodokļa slogs?
Social Security tax
The next largest tax is Social Security tax formally known as FICA for the Federal Insurance and Contributions Act. This contribution or tax is 6.2% of an employees' income paid by the employer, and 6.2% paid by the employee. This tax is paid only on earned income and, as noted above, only up a threshold income for calendar year 2006 of $94,200 called the "Social Security Wage Base" (SSWB). The SSWB increases every year *[18] table of SSWB by year] according to the national index average of wages *[19] which also indexes the bend points in the Primary Insurance Amount (PIA) computations. (As of 2008 the SSWB was set at $102,000.) Unearned income like interest from bonds, money market and bank accounts, dividends from REITs and common stocks, rents, and royalties are not subject to the Social Security tax. Wages are defined in the United States Code 42 USC Section 409.[20] Thus, by simple arithmetic higher earners pay a lower average tax rate than those with earned income at the upper end. Self-employed people must pay both halves of the Social Security tax because they are their own employers.