每年年底,，都有幾百萬(wàn)美國(guó)人可以策略性地通過(guò)一些避稅措施使自己在來(lái)年四月的報(bào)稅季少交點(diǎn)稅,。目前，美國(guó)國(guó)會(huì)中的共和黨人正在謀求通過(guò)一項(xiàng)503頁(yè)的新法案,，該法案或許將從根本上改變美國(guó)的稅制,。雖然該法案尚未結(jié)束立法程序，但托它的福,，今年的美國(guó)又多了幾百萬(wàn)可以采取策略性避稅的人,。

如果該法案獲得通過(guò)，新稅率和數(shù)不清的其他條款將從1月1日起生效,。在2017年的最后兩個(gè)星期里,，大多數(shù)舊稅制規(guī)則依然是管用的。所以對(duì)于想采取策略性避稅的人來(lái)說(shuō),，留給他們的窗口期已經(jīng)越來(lái)越窄了,。（盡管新法案1月1日就會(huì)生效，但它直到2019年的報(bào)稅季才會(huì)真正反映在你的報(bào)稅單上,。）

至于如何利用新老法律交替的窗口期合法避稅,，一些會(huì)計(jì)師、理財(cái)師和稅收專家也給出了自己的建議,。不過(guò)要記住,，以下建議并非適用于每一個(gè)人，你得先弄清楚新稅法將對(duì)你產(chǎn)生怎樣的影響,。大多數(shù)美國(guó)人短期內(nèi)要交的稅的確是變少了,，但也有一些納稅人2018年可能得繳納更多稅費(fèi)。北方信托公司（Northern Trust Corp）的稅收策略師蘇珊娜·希爾就提醒道：“沒有一個(gè)個(gè)人繳納的是平均數(shù),。平均數(shù)是由一系列綜合的個(gè)體組成的,。”

如果2018年你的稅額注定要飆升,，那么很多這些策略并不適用于你,。不過(guò)如果你也屬于我們這種“平凡的大多數(shù)”，屬于能從新法案中獲得一些初始利益的人,，那么如果你行動(dòng)得夠快的話,，還是能獲益不少的。

1.向慈善機(jī)構(gòu)捐錢

在美國(guó),，每到年底,，稅務(wù)專家通常會(huì)建議你提高報(bào)稅單上的抵扣項(xiàng)目,。抵扣項(xiàng)目是指你今年做的一些能夠降低個(gè)稅繳納額度的事情。如果你今年的抵扣項(xiàng)目多一些,，來(lái)年四月份你要繳納的稅額就會(huì)少一些,。過(guò)了一月份，你就得再等一年才能享受到抵扣項(xiàng)目帶來(lái)的好處了,。

對(duì)于今年來(lái)說(shuō),，多向慈善機(jī)構(gòu)捐錢可能是個(gè)比往年更有效的策略。如果2018年你的稅率降低了,，而且你的稅率是基于今年的收入計(jì)算的,，那么你的抵扣項(xiàng)目就更有價(jià)值了。慈善捐款這個(gè)抵扣項(xiàng)目依然被保存在新稅法中,，它是你在年底前迅速提高抵扣項(xiàng)目的一個(gè)非常有效的方法,。

如果根據(jù)新法案，你明年的稅率要提高了,，那么你趕在今年年底前突擊捐款仍然是個(gè)不錯(cuò)的選擇,。包括慈善捐款在內(nèi)的大多數(shù)的抵扣項(xiàng)目只有分項(xiàng)報(bào)列才能抵扣，而新法案將大大限制能夠通過(guò)分項(xiàng)報(bào)列獲益的人口數(shù),。首先它將單身者的標(biāo)準(zhǔn)抵扣額從6350美元提高到了12000美元,，將已婚夫婦的標(biāo)準(zhǔn)抵扣額從12700美元提高到了24000美元。其次,，新法案對(duì)其他一些抵扣項(xiàng)目做出了限制——比如州稅和地方稅,。因此，一些以前通過(guò)分項(xiàng)報(bào)列能解決的問(wèn)題,，現(xiàn)在成了很多納稅人面前更難以跨過(guò)去的門檻,。

有鑒于此，俄克拉荷馬州Exencial財(cái)富咨詢公司的理財(cái)顧問(wèn)菲利浦·羅斯建議道,，在條件允許的情況下,，你可以考慮趕在這個(gè)月捐掉以后幾年的慈善捐款。如果你不確定捐給哪家機(jī)構(gòu),，你以可以開一個(gè)捐贈(zèng)者建議基金,，先把錢捐到賬戶里，以后再?zèng)Q定具體捐給誰(shuí),。不過(guò)你要趕快行動(dòng),，畢竟12月份只剩不到兩周了。

2.延遲獲得收入

對(duì)于這種時(shí)候,，另一個(gè)傳統(tǒng)建議是延遲獲得收入,。當(dāng)然，那些拿死工資的工人是無(wú)法選擇什么時(shí)候發(fā)薪水的,，但是企業(yè)主卻經(jīng)?？梢园咽杖氲娜胭~時(shí)間推遲到下一年,，這樣他們?cè)谒脑路莸膱?bào)稅季就可以少交一點(diǎn)稅款了。對(duì)于投資者來(lái)說(shuō),，他們可以賣掉一些賠錢的股票,，或者把賺錢的股票握到2018年再賣,，這樣對(duì)資本收益部分就可以少交些稅了,。在多數(shù)年份，延遲獲取收益只是為了遲些報(bào)稅,，那些稅錢你終究還是要一分不少的交,。但是如果你預(yù)計(jì)明年你的稅率會(huì)下降，那么延遲獲取收入真的會(huì)為你省下一些錢,。（新稅法對(duì)“先進(jìn)先出”規(guī)則的改革也給證券投資者帶來(lái)了一些利好,。）

3.能交盡量交

正如上文指出的那樣，美國(guó)新稅法將限制個(gè)人所能抵扣的州稅和地方稅限額,，個(gè)人能抵扣的財(cái)產(chǎn)稅,、收入稅、營(yíng)業(yè)稅等項(xiàng)目的抵扣限額加起來(lái)將不會(huì)超過(guò)1萬(wàn)美元,。共和黨控制下的國(guó)會(huì)也因此遭到了民主黨人的批評(píng),，民主黨表示共和黨此舉是“劫富濟(jì)貧”，相當(dāng)于讓高稅收的藍(lán)州（即民主黨的票倉(cāng)）人民掏錢給低稅收的紅州（即共和黨票倉(cāng)）老百姓發(fā)福利,。同時(shí)理財(cái)顧問(wèn)們也紛紛指導(dǎo)那些受到該條款影響的客戶,，讓他們想辦法盡量趕在2017年年底前提高州稅和地方稅的抵扣額，比如在條件允許的情況下盡可能多地預(yù)付明年的稅款,，然后根據(jù)舊法進(jìn)行抵扣,。但是上周五由參眾兩院的共和黨人披露出來(lái)的最新拆衷法案顯示，這個(gè)漏洞已經(jīng)明確被堵上了,，任何今年預(yù)付明年的地方稅都要基于2018年的稅率計(jì)算,。不過(guò)2017年的所有稅款和此前年份的所有遲交稅款仍將按照今年的稅率計(jì)算。

4.員工墊付

美國(guó)當(dāng)前稅法規(guī)則,，員工與工作有關(guān)的未報(bào)銷支出只要超過(guò)了收入的2%就可以抵扣,。但根據(jù)新稅法，這種分項(xiàng)報(bào)列的抵扣項(xiàng)目過(guò)了今年就將作廢,。所以布洛克稅務(wù)公司稅收研究所的執(zhí)行理事凱茜·皮克林建議道,，你可以想想，最近有沒有機(jī)會(huì)能替公司墊點(diǎn)錢,，然后多積攢些發(fā)票用來(lái)抵扣個(gè)稅,。可抵扣個(gè)稅的未報(bào)銷支出包括采購(gòu)工具和備品,、墊付職業(yè)稅,、置裝費(fèi),、工會(huì)會(huì)費(fèi)、因公出差開支等等,。在新稅制下,，個(gè)體戶和企業(yè)主則仍可以抵扣相關(guān)開支。

5.搬家

根據(jù)新法案,，新年過(guò)后,，與工作相關(guān)的搬家費(fèi)用就無(wú)法再抵扣了（除非你在軍隊(duì)工作）。當(dāng)然,，2017年只剩下兩周不到,，在這么短的時(shí)間里移民到國(guó)外肯定是有難度的。不過(guò)福特漢姆大學(xué)的會(huì)計(jì)學(xué)和稅收學(xué)教授斯坦利·維利歐提斯建議道：“如果你真要搬家,，記得要趕在12月31日前將所有與搬家有關(guān)的開銷整理出來(lái),。”另外,，如果你的目的地恰好是一個(gè)低稅率的“紅州”,，那你真要感謝圣誕老人賜給你的福氣了。（財(cái)富中文網(wǎng)）

譯者:賈政景

At the end of every year, millions of Americans can make strategic moves to shave a few bucks off their April tax bill. Right now, millions more should be able to get into the act, with Congressional Republicans poised to pass a 503-page law that fundamentally restructures the U.S. tax code.

If the bill passes, new tax rates and countless other provisions would go into effect on Jan. 1. Most of the old rules though would still apply in the last two weeks of 2017—and that gives individuals a shrinking window of time to employ strategies that would lower their taxes for next year’s tax season. (While the legislation would take effect in the new year, it won’t be reflected in your tax forms until the 2019 tax season).

So, here are suggestions from accountants, financial planners, and other tax experts on how to make the most of this opportunity. Keep in mind that the best advice depends specifically on how you’re going to be affected by the tax bill. While most Americans would get a tax cut in the short term, some taxpayers could see higher tax bills in 2018. “No individual is average,” Suzanne Shier, a tax strategist at Northern Trust Corp., reminds us. “An average is a composite of multiple individuals.”

If your taxes are set to spike in 2018, many of these strategies won’t work as well. But if you’re part of the majority who will see an initial tax benefit from the law, there could be big benefits for acting soon.

1. Give to Charity

A typical piece of end-of-the-year advice is to increase your potential deductions before Jan. 1. Deductions claimed for things you did this year will lower tax bills due the following April. Wait until January, and you’ll need to cool your heels for more than a year to get the benefit of deductions claimed.

This year, beefing up your charitable giving could be even more effective. If your tax rate is falling in 2018, your deductions are more valuable if claimed against this year’s income. Giving to charity, a tax deduction that’s preserved under the tax bill, is an effective way to boost your 2017 deductions on short notice.

And even if your tax rate is going up next year under the new bill, you may still want to make a bunch of charitable donations in 2017. Most deductions, including the charitable one, can only be claimed if you itemize your tax return. The bill would sharply limit the number of taxpayers who would benefit from itemizing: First it raises the standard deduction from $6,350 to $12,000 for single people, and $12,700 to $24,000 for married couples. Second, it limits other deductions—most famously for state and local taxes—so it’s harder for taxpayers to reach the threshold where itemizing makes sense.

So, you might want to think about making several years of charitable donations this month if you can afford it, said Philip “Rusty” Ross, a financial adviser at Exencial Wealth Advisors based in Oklahoma City. If you’re not sure where to donate, you can open a donor-advised fund and decide later where your money will go. But move fast—there are only two weeks left in December.

2. Defer Income

Another traditional recommendation for this time of year is to defer income. While salaried workers generally can’t choose when they get paid, business owners can often delay registering income until the following year, lowering their April tax bill in the process. Investors can also control their taxable income—and thus lower capital gains tax bills—by selling losing stocks or waiting to sell winning stocks until 2018. In most years, deferring income merely delays the taxes you will have to pay eventually. But, if you expect your tax rate to fall next year, deferring income into 2018 could actually save you money. (There’s also some good news for equity investors when it comes to the FIFO rule.)

3. Pay Your Taxes—If You Can

As we noted, the tax bill would limit how much state and local taxes (or SALT) individuals can deduct, to no more than $10,000 of a combination of property taxes and either income or sales taxes. The move by the Republican-controlled Congress was criticized by Democrats as an effort to make citizens of high-tax blue states pay for benefits to corporations and citizens of low-tax red states. As a result, advisers had been planning to instruct clients targeted by this provision to find ways to maximize their SALT deduction in 2017, by pre-paying next year’s taxes as much as allowed and deducting them under the old rules. But the final compromise bill, unveiled Friday by Republicans in the Senate and House, explicitly closes this loophole. Any 2018 local taxes that are paid this year would need to be counted on next year’s taxes, according to the bill. However, any taxes due for 2017—or any late taxes from previous years—could still be deducted on a tax return due this April.

4. Employee Expenses

Current tax law allows employees to deduct unreimbursed expenses related to their jobs as long as they’re more than 2 percent of income. The tax bill ends these itemized deductions after the end of this year. So, workers should think about whether they can pay —and get the receipts—for as many of these expenses as possible this month, said Kathy Pickering, executive director of the Tax Institute at H&R Block. Examples of unreimbursed expenses for employees might include tools and supplies, occupational taxes, work uniforms, union dues, and expenses for work-related travel. Self-employed people and business owners would still be able to deduct expenses under the new tax bill.

5. Pay For Your Move

Under the proposed law, you’ll no longer be allowed to deduct work-related moving expenses after the new year (unless you’re in the military). Of course it might be difficult to schedule a cross-country move on such short notice, but, “if you did move, make sure you clear up any moving-related expenses by Dec. 31,” said Fordham University accounting and taxation professor Stanley Veliotis. And if your destination happens to be a low-tax red state, maybe thank Santa Claus for your good luck.