“财政悬崖”将冲击美国大部分家庭

Almost all American households would take a financial hit next year─and low-income families would be hit among the hardest─if the White House and Congress fail to solve the 'fiscal cliff' of big tax increases and spending cuts set to start Jan 2.

如果白宫和国会没能解决“财政悬崖问题，明年几乎所有美国家庭的财务状况都会受到打击，低收入家庭受到的冲击将属最严重之列。财政悬崖指的是定于明年1月2日实施的大幅增税、减支计划。

A married couple making between $20,000 and $30,000 a year would go from receiving, on average, a $15 tax credit to owing $1,408, according to research by the Tax Policy Center, a joint venture of the Brookings Institution and the Urban Institute.

据税收政策中心(Tax Policy Center)的研究显示，一对年收入在2万至3万美元的夫妇原来平均每年可以享受15美元的税收抵免，新的措施实施后，他们将欠1,408美元的税款。税收政策中心是布鲁金斯学会(Brookings Institution)和城市研究所(Urban Institute)联合组建的一个机构。

These taxpayers would be part of the roughly 90% of American households that the Tax Policy Center estimates would face higher tax bills for 2013 if Washington cannot craft a deficit-reduction plan to replace the fiscal cliff─the $400 billion in tax increases and $100 billion in spending cuts slated to take effect next year.

据税收政策中心估计，如果华盛顿无法制定出一套减赤计划来替代财政悬崖方案，2013年将有90%左右的美国家庭像上面所说的这对夫妇一样面临更高的纳税额。财政悬崖包括增税4,000亿美元、减支1,000亿美元，按计划于明年生效。

The tax increases stem from the fact that various tax cuts and other tax measures all were passed on a temporary basis and are set to expire.

税务增加是因为过去出台的减税等税收措施都只是临时性的，终归有到期的一天。

Most of the increases would result from the expiration of Bush-era tax cuts, which would cause marginal rates to rise. Simultaneously, several temporary tax breaks pushed by President Barack Obama after the financial crisis also would end.

税务增加主要源自布什时期减税措施到期带来的边际税率上升。同时，美国总统奥巴马(Barack Obama)在金融危机后推出的数项临时减税措施也将到期。

And most households─121 million in all─would be hit by an increase in the payroll tax that employees pay to 6.2% from 4.2%.

此外，美国1.21亿户家庭中的大部分都将因为工资税率从4.2%上升到6.2%而受影响。

Also expiring at year-end is a provision to reduce the so-called marriage penalty, a set of tax provisions that require many couples to pay higher taxes when they file jointly. And millions more families' earnings this year would be subject to the alternative minimum tax. The AMT was originally intended to prevent the very wealthy from avoiding taxes but would apply to middle-class households if policy makers don't renew a provision that expired last year.

将于年底到期的还有一条降低“婚姻惩罚税的规定。所谓“婚姻惩罚税，是指根据一系列的税收规定，很多夫妇在联合报税时缴税额度更高。另外，替代性最低税(Alternative minimum tax，简称AMT)的纳税人今年将增加数百万。这项税原本是为了防止富人避税，但如果决策者不延长去年到期的一条规定，它将适用于中产阶级家庭。

Additionally, extended federal jobless benefits would end next year for up to five million Americans. Many workers could lose their jobs or be furloughed if cuts to federal spending prompt government agencies and contractors to trim payrolls.

还有，延长联邦失业福利领取时间的措施将在明年到期，影响至多500万人。如果联邦支出减少促使政府机构和承包商裁员，很多劳动者可能就会丢掉工作或被迫休假。

The complexity of the tax code means going over the cliff would affect households in different ways, depending on their income, marital status, number of children and other characteristics.

税法的复杂性意味着财政悬崖对家庭的影响各不相同，具体什么影响要看他们的收入、婚姻状况、子女数量和其他一些特征。

Low-income households would be particularly hard hit by the loss of provisions in the 2010 economic-recovery act, such as the expanded availability of the earned-income credit and child credit, as well as tax breaks for college expenses.

低收入家庭将因为2010年经济复苏法案所含规定的到期而受到尤其严重的打击。这些规定包括放宽劳动所得抵税额及儿童抵税额获取条件，以及针对大学费用的减税措施等。

'For me it's a serious thing,' said Traci Petty, 42, a single mother, referring to the fiscal cliff. She is studying for a master's in business administration in Danville, Va., while earning about $30,000 a year working part-time at a nonprofit.

42岁的单身母亲翠西·佩蒂(Traci Petty)说，对我而言财政悬崖不是小事。她正在弗吉尼亚州的丹维尔(Danville)攻读工商管理硕士学位，同时为一家非营利组织做兼职，年薪3万美元左右。

Ms. Petty would be hit by the shrinking of the child credit to $500 from $1,000, the higher payroll taxes and the elimination of the Bush-era 10% tax bracket. Altogether, she would face at least a $1,500 cut in the $4,000 or so tax refund she gets each year. She counts on the refund to pay bills.

佩蒂受到的影响将包括：儿童抵税额从1,000美元降至500美元，工资税将会提高，布什时代税率为最低税阶10%的税率将会消失。加在一起，她每年4,000美元左右的退税至少将减少1,500美元。她指望利用这些退税支付水电费用。

Middle-income households would be affected particularly by the higher income-tax rates, the loss of marriage-penalty relief and the reduced child credit. A family with $40,000 to $65,000 in annual income would pay an additional $2,000 in taxes on average, the Tax Policy Center estimates.

中等收入家庭尤其会受到所得税上升、“婚姻惩罚税暂缓措施取消、儿童抵税额减少的影响。据税收政策研究中心估计，年收入4万美元到6.5万美元的家庭平均将多交2,000美元的税款。

Mary Schoenbach, a 20-year-old biology student at the University of Chicago, said the scheduled expiration of a tax break for higher-education expenses would cost her parents several thousand dollars and could require her mother to postpone retirement from her job as a hospital chaplain. Her parents earn about $50,000 a year.

芝加哥大学(University of Chicago)20岁的生物专业学生玛丽·舍恩巴赫(Mary Schoenbach)说，高等教育费用的减税措施到期，将使父母多付数千美元，母亲可能不得不在医院牧师的岗位上多干几年、延迟退休。她父母一年的收入在5万美元左右。

'It's really important,' she said of the education break. 'If that's no longer there, how do we do it?'

她说，教育减税真的非常重要，如果这个取消了，我们该怎么办呢？

High-income taxpayers, including many small-business owners, would be hurt by the higher individual income-tax rates plus higher rates on dividends, capital gains and other types of investment income. A household earning between $200,000 and $500,000 a year would see an average tax increase of about $15,000, the Tax Policy Center said.

包括很多小企业主在内的高收入纳税人将面临更高的个人所得税率，其股息、资本增值及其他投资收入的税率也将提高。据税收政策中心估计，年收入20万美元到50万美元家庭的平均税负将增加1.5万美元左右。