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Life after tax season

机译：税后生活

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Sometimes it almost restores your faith. As many of you probably noticed, this issue comes with our annual ranking of the Top 100 Firms, as well as the top Regional Leaders: This is the 12th edition of that annual feature that I've been privileged to be a part of, and I'm delighted to say that over the several-months-long process it takes to compile the exhaustive data, I did not receive one e-mail from a firm asking about the criteria for inclusion. In the two-plus decades we've done the Top 100, the criterion predicated solely on firm revenue has never veered, and it's heartening to know that those guidelines may finally have reached the farthest outposts of the profession. But keeping the celebration short, let's move on to the issues of the day, of which there are a few. First, a few words - okay, maybe more than a few-about January's State of the Union Address and tax reform. The word "taxes" came up in the speech almost as many times as the pronoun "I," and encompassed such areas as tax breaks for companies that don't outsource jobs overseas, the tuition tax credit, the R&D credit, and tax relief for small business, as well as a call for an extension of the payroll tax cut. President Obama called for a change in the Tax Code, but emphasized that reform should follow the so-called Buffett Rule, in that if you make more than $1 million per year, you should not pay less than 30 percent in taxes. I'm happy to report that's one less thing that I will have to worry about. Obama addressed expanding tax relief for small-business owners, but then proposed raising taxes on those over the $250,000 threshold, proclaiming, "Everyone should pay his or her fair share of taxes." As an aside, apparently "fair share" is synonymous with "no share" when it comes to the president's executive staff, 36 of whom owe an aggregate $833,970 in back taxes.
机译：有时，它几乎可以恢复您的信念。正如您中许多人可能注意到的那样，该问题与我们评选的“年度全球最佳公司100强”和“地区领导者顶级”有关：这是该年度专题报告的第12版，我很荣幸能参与其中，并且我很高兴地说，在花费数月的时间来编译详尽的数据过程中，我没有收到公司的电子邮件询问其收录标准。在过去的20多年里，我们已经进入了前100名，仅靠公司收入为依据的准则从未改变过，令人鼓舞的是，那些准则最终可能已经到达了该行业的最遥远的据点。但是，为了使庆祝活动简短，让我们继续讨论当前的问题，其中有一些。首先，说几句话-好吧，也许比一月份的国情咨文和税制改革要多。演讲中出现的“税收”一词几乎与代词“ I”一样多，涉及诸如不将工作外包给海外公司的税收减免，学费税收抵免，研发税收抵免和税收减免等领域。小型企业，以及要求延长工资税减免的呼吁。奥巴马总统呼吁更改税法，但强调改革应遵循所谓的巴菲特规则，即如果您每年赚取超过100万美元，则应缴纳的税率不得低于30％。我很高兴地报告，这是我不必担心的另一件事。奥巴马提出扩大对小企业主的税收减免，但随后提议提高25万美元以上门槛的人的税收，并宣布：“每个人都应缴纳应纳税额。”顺便说一句，当涉及到总统的执行人员时，“公平分享”显然是“不分享”的代名词，其中36人欠了总计833,970美元的欠税。

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    《Accounting today》 |2012年第3期|p.4|共1页
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    Bill Carlino;

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