{"id":12438,"date":"2019-06-05T18:15:07","date_gmt":"2019-06-05T10:15:07","guid":{"rendered":"https:\/\/www.pamirlaw.com\/?p=12438"},"modified":"2019-06-15T18:51:44","modified_gmt":"2019-06-15T10:51:44","slug":"what-fines-apply-all-us-taxpayers","status":"publish","type":"post","link":"https:\/\/www.pamirlaw.com\/zh-hans\/faq-zhs\/what-fines-apply-all-us-taxpayers\/","title":{"rendered":"\u7f8e\u56fd\u7eb3\u7a0e\u4eba\u5982\u8fdd\u53cd\u7a0e\u6536\u89c4\u5b9a\u5c06\u88ab\u5904\u4ee5\u54ea\u4e9b\u7f5a\u6b3e\uff1f- \u7f8e\u56fd\u7a0e\u6536\u5408\u89c4\u7cfb\u5217\u6587\u7ae0"},"content":{"rendered":"<h3 class=\"leadsubtitle\">\u6240\u6709\u7f8e\u56fd\u7eb3\u7a0e\u4eba\u5747\u987b\u51c6\u786e\u62a5\u7a0e\u548c\u7eb3\u7a0e\uff0c\u5982\u8fdd\u53cd\u8be5\u4e49\u52a1\u5c06\u88ab\u5904\u4ee5\u7f5a\u6b3e\uff0c\u652f\u4ed8\u5229\u606f\uff0c\u5176\u8d44\u4ea7\u5c06\u88ab\u6c11\u4e8b\u6ca1\u6536\uff0c\u5e76\u5c06\u4f9d\u6cd5\u9762\u4e34\u5176\u4ed6\u5904\u7f5a\u3002<\/h3>\n<div style=\"overflow-x: auto;\">\n<table style=\"border-color: grey;\" border=\"2px solid\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\" colspan=\"3\">\n<h3>\u7f8e\u56fd\u7eb3\u7a0e\u4eba\u5982\u8fdd\u53cd\u7a0e\u6536\u89c4\u5b9a\u5c06\u88ab\u5904\u4ee5\u54ea\u4e9b\u7f5a\u6b3e\uff1f<\/h3>\n<\/th>\n<\/tr>\n<tr>\n<td>\n<h4>\u8fdd\u89c4\u884c\u4e3a<\/h4>\n<\/td>\n<td>\n<h4>\u9762\u4e34\u7684\u7f5a\u6b3e<\/h4>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"50%\">\n<h4>\u672a\u62a5\u7a0e<\/h4>\n<p>\u672a\u80fd\u6309\u89c4\u5b9a\u5411\u7f8e\u56fd\u56fd\u7a0e\u5c40\u62a5\u7a0e\uff08\u4f8b\u5982\u586b\u62a5\u6240\u5f97\u7a0e\u5355\uff09\u3002\u53ea\u8981\u4f60\u662f\u7f8e\u56fd\u4eba\uff0c\u5373\u4f7f\u4f60\u8ba4\u4e3a\u4f60\u4e0d\u6b20\u7f8e\u56fd\u653f\u5e9c\u4efb\u4f55\u7a0e\u8d39\uff0c\u4ecd\u987b\u6bcf\u5e74\u5411\u7f8e\u56fd\u7a0e\u52a1\u90e8\u95e8\u62a5\u7a0e\u3002\u62a5\u544a\u7a0e\u6536\u4fe1\u606f\u662f\u7f8e\u56fd\u4eba\u5fc5\u987b\u5c65\u884c\u7684\u4e49\u52a1\uff0c\u8be5\u4e49\u52a1\u4e0d\u53d7\u6536\u5165\u9ad8\u4f4e\u7684\u5f71\u54cd\u3002<\/p>\n<p>\u7f8e\u56fd\u6cd5\u5178\u7b2c26\u5377\u7b2c6651(a)(1)\u6761<\/td>\n<td valign=\"top\">\n<ul>\n<li>\u6240\u6b20\u7a0e\u8d39\u91d1\u989d\u76845% \uff1b 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valign=\"top\">\n<h4>\u672a\u7eb3\u7a0e<\/h4>\n<p>\u672a\u652f\u4ed8\u62a5\u7a0e\u5355\u4e0a\u8f7d\u660e\u7684\u7a0e\u989d\u3002<\/p>\n<p>\u7f8e\u56fd\u6cd5\u5178\u7b2c26\u5377\u7b2c6651(a)(2)\u6761<\/td>\n<td valign=\"top\">\n<ul>\n<li>\u62a5\u7a0e\u5355\u4e0a\u8f7d\u660e\u7a0e\u989d\u76840.5% \uff1b\u4ee5\u53ca<\/li>\n<li>\u6b20\u7a0e\u671f\u95f4\u6bcf\u6708\u4ea7\u751f\u76f8\u5f53\u4e8e\u6240\u6b20\u7a0e\u8d390.5%\u7684\u7f5a\u6b3e\uff0c\u7f5a\u6b3e\u53ef\u7d2f\u8ba1\u4f46\u4e0d\u8d85\u8fc7\u6240\u6b20\u7a0e\u8d39\u768425%\u3002<\/li>\n<li>\u9664\u7f5a\u6b3e\u4e4b\u5916\uff0c\u6b20\u7a0e\u4eba\u8fd8\u987b\u4e3a\u6240\u6b20\u7a0e\u6b3e\u652f\u4ed8\u5229\u606f\uff0c\u5229\u7387\u4e3a\u8054\u90a6\u77ed\u671f\u5229\u7387\u52a03%\uff0c\u6bcf\u65e5\u590d\u5229\u8ba1\u7b97\u76f4\u81f3\u6b64\u4eba\u7f34\u6e05\u6240\u6b20\u7a0e\u6b3e\u3002<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\">\n<h4>\u56e0\u201c\u51c6\u786e\u6027\u201d\u65b9\u9762\u7684\u95ee\u9898\u672a\u8db3\u989d\u7eb3\u7a0e<\/h4>\n<p>\u7eb3\u7a0e\u4eba\u672a\u6309\u51c6\u786e\u91d1\u989d\u7eb3\u7a0e\uff0c\u539f\u56e0\u662f\uff1a\u7eb3\u7a0e\u4eba\u9690\u7792\u56fd\u5916\u91d1\u878d\u8d44\u4ea7\u3001\u8fdb\u884c\u865a\u5047\u4ea4\u6613\uff0c\u6216\u5ffd\u89c6\u3001\u65e0\u89c6\u76f8\u5173\u89c4\u5b9a\uff0c\u6216\u865a\u62a5\u6536\u5165\u6216\u4f30\u503c\u3002<\/p>\n<p>\u7f8e\u56fd\u6cd5\u5178\u7b2c26\u5377\u7b2c6662\u6761<\/td>\n<td valign=\"top\">\n<ul>\n<li>\u9003\u7a0e\u989d\u768420%<\/li>\n<li>\u4ee5\u4e0b\u5217\u624b\u6bb5\u9003\u7a0e\u5c06\u88ab\u5904\u4ee5\u76f8\u5f53\u4e8e\u9003\u7a0e\u989d40%\u7684\u7f5a\u6b3e\uff1a\n<ul style=\"list-style-type: circle;\">\n<li>\u865a\u62a5\u603b\u4f30\u503c\uff1b<\/li>\n<li>\u9690\u7792\u56fd\u5916\u91d1\u878d\u8d44\u4ea7\uff1b\u6216<\/li>\n<li>\u9690\u7792\u4e0e\u865a\u5047\u4ea4\u6613\u6709\u5173\u7684\u4e8b\u5b9e<\/li>\n<\/ul>\n<\/li>\n<li>\u4ee5\u6b3a\u8bc8\u624b\u6bb5\u9003\u7a0e\u5c06\u88ab\u5904\u4ee5\u76f8\u5f53\u9003\u7a0e\u989d75%\u7684\u7f5a\u6b3e\u3002<\/li>\n<li>\u6b64\u5916\uff0c\u4e0e\u7a0e\u6b3e\u8bc4\u4f30\u548c\u5f81\u6536\u6709\u5173\u7684\u8bc9\u8bbc\u65f6\u6548\u5728\u7eb3\u7a0e\u4eba\u8bda\u4fe1\u62a5\u7a0e\u540e\u65b9\u5f00\u59cb\u8ba1\u7b97\u3002<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\">\n<h4>\u586b\u62a5\u8352\u8c2c\u7684\u4fe1\u606f<\/h4>\n<p>\u7eb3\u7a0e\u4eba\u586b\u5199\u7684\u62a5\u7a0e\u5355\u6216\u63d0\u4f9b\u7684\u5176\u4ed6\u76f8\u5173\u8d44\u6599\u7f3a\u4e4f\u6709\u6548\u4fe1\u606f\u6216\u660e\u663e\u8352\u8c2c\uff0c\u6216\u57fa\u4e8e\u7f8e\u56fd\u8d22\u653f\u90e8\u89c6\u4e3a\u65e0\u610f\u4e49\u7684\u7406\u7531\uff0c\u6216\u66b4\u9732\u7eb3\u7a0e\u4eba\u63a8\u8fdf\u6216\u59a8\u788d\u7a0e\u6cd5\u6267\u884c\u7684\u4f01\u56fe\u3002<\/p>\n<p>\u7f8e\u56fd\u6cd5\u5178\u7b2c26\u5377\u7b2c6702\u6761<\/td>\n<td valign=\"top\">\n<ul>\n<li>\u6bcf\u4efd\u62a5\u7a0e\u5355\u5904\u4ee55,000\u7f8e\u5143\u7f5a\u6b3e<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\">\n<h4>\u7528\u4e8e\u7a0e\u6536\u8fdd\u6cd5\u6d3b\u52a8\u7684\u8d22\u4ea7<\/h4>\n<p>\u4efb\u4f55\u88ab\u7eb3\u7a0e\u4eba\u7528\u4e8e\u6216\u4f01\u56fe\u7528\u4e8e\u7a0e\u6536\u8fdd\u6cd5\u884c\u4e3a\u4e4b\u7269\u90fd\u53ef\u80fd\u88ab\u6ca1\u6536\u3002<\/p>\n<p>\u7f8e\u56fd\u6cd5\u5178\u7b2c26\u5377\u7b2c7302\u6761<\/td>\n<td valign=\"top\">\n<ul>\n<li>\u4efb\u4f55\u88ab\u7eb3\u7a0e\u4eba\u7528\u4e8e\u6216\u4f01\u56fe\u7528\u4e8e\u7a0e\u6536\u8fdd\u6cd5\u884c\u4e3a\u7684\u8d22\u4ea7\u90fd\u88ab\u6c11\u4e8b\u6ca1\u6536\u3002<\/li>\n<li>\u53ef\u88ab\u6c11\u4e8b\u6ca1\u6536\u7684\u8d22\u4ea7\u4e3e\u4f8b\uff1a\u7535\u8111\u8bbe\u5907\u3001\u7ecf\u8425\u7528\u6b3e\u6216\u4f5c\u4e3a\u907f\u7a0e\u624b\u6bb5\u8d2d\u7f6e\u7684\u6c7d\u8f66\u3002<\/li>\n<li>\u88ab\u6c11\u4e8b\u6ca1\u6536\u7684\u8d22\u4ea7\u4e0d\u9002\u7528\u8d22\u4ea7\u6743\u3002<\/li>\n<li>\u6c11\u4e8b\u6ca1\u6536\u4e0d\u4ee5\u5211\u4e8b\u6307\u63a7\u4e3a\u5b9e\u65bd\u524d\u63d0\u3002<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u6cd5\u5f8b\u660e\u786e\u89c4\u5b9a\u4e86\u7eb3\u7a0e\u4eba\u7684\u6743\u5229\u548c\u4e49\u52a1\u3002\u5373\u4f7f\u4f60\u6709\u6709\u529b\u7684\u8fa9\u8bcd\uff0c\u7f8e\u56fd\u56fd\u7a0e\u5c40\u548c\u6cd5\u9662\u53ea\u4f1a\u6839\u636e\u73b0\u884c\u89c4\u5b9a\u548c\u6cd5\u5f8b\u4f9d\u636e\u5224\u6848\uff0c\u5e76\u4e14\u4e0d\u4f1a\u4ec5\u542c\u4f60\u7684\u8fa9\u8bcd\uff0c\u800c\u662f\u4f1a\u5c06\u4f60\u5b9e\u65bd\u4ea4\u6613\u7684\u7ecf\u6d4e\u5b9e\u8d28\u6216\u76ee\u7684\u7eb3\u5165\u8003\u8651\u3002\u7f8e\u56fd\u7a0e\u6cd5\u548c\u7f8e\u56fd\u56fd\u7a0e\u5c40\u7684\u76f8\u5173\u89c4\u5b9a\u8f7d\u660e\u4e86\u5728\u4e0d\u540c\u60c5\u51b5\u4e0b\u53ef\u8bc4\u4f30\u9002\u7528\u7684100\u4f59\u79cd\u7f5a\u6b3e\uff08\u7f5a\u6b3e\u4e3e\u4f8b\u53c2\u89c1\u672c\u7cfb\u5217\u6587\u732e\u4e4b\u56db\u300a\u7eb3\u7a0e\u4eba\u987b\u7533\u62a5\u54ea\u4e9b\u4fe1\u606f\uff1f\u300b\uff09\uff0c\u4f46\u672c\u6587\u5217\u4e3e\u7684\u7f5a\u6b3e\u9879\u9002\u7528\u4e8e\u6240\u6709\u5bf9\u7f8e\u56fd\u8d1f\u6709\u7eb3\u7a0e\u4e49\u52a1\u4e4b\u4eba\u3002\u65e0\u8bba\u7f8e\u56fd\u7a0e\u6cd5\u662f\u5426\u6709\u9488\u5bf9\u8fdd\u53cd\u7eb3\u7a0e\u4e49\u52a1\u7684\u884c\u4e3a\u7684\u5177\u4f53\u7f5a\u6b3e\u89c4\u5b9a\uff0c\u524d\u8ff0\u7f5a\u6b3e\u9879\u53ef\u8865\u5145\u6216\u53d6\u4ee3\u7f8e\u56fd\u7a0e\u6cd5\u76f8\u5173\u89c4\u5b9a\u800c\u9002\u7528\u3002\u7eb3\u7a0e\u4eba\u9664\u4e86\u9700\u8981\u8865\u7f34\u6240\u6b20\u7a0e\u6b3e\u53ca\u5176\u5229\u606f\u8fd8\u987b\u7f34\u7eb3\u76f8\u5e94\u7684\u7f5a\u6b3e\u3002<\/p>\n<p>\u7a0e\u6536\u6cd5\u89c4\u9488\u5bf9\u7a0e\u6536\u6b3a\u8bc8\u884c\u4e3a\u89c4\u5b9a\u4e86\u66f4\u9ad8\u7684\u7f5a\u6b3e\u91d1\u989d\uff0c\u6b64\u5904\u7684\u201c\u6b3a\u8bc8\u201d\u4e00\u822c\u6307\u6545\u610f\u9003\u7a0e\u7684\u884c\u4e3a\u3002\u53ef\u901a\u8fc7\u5404\u79cd\u201c\u6b3a\u8bc8\u5f81\u8c61\u201d\u9488\u5bf9\u7a0e\u6536\u6b3a\u8bc8\u884c\u4e3a\u8fdb\u884c\u4e3e\u8bc1\uff0c\u4f8b\u5982\u591a\u6b21\u672a\u62a5\u7a0e\u6784\u6210\u6545\u610f\u63a8\u5b9a\u3001\u6570\u989d\u5de8\u5927\u7684\u7792\u62a5\u6536\u5165\u3001\u4e0d\u914d\u5408\u62a5\u7a0e\u548c\u7eb3\u7a0e\u3001\u65e0\u6cd5\u4ee4\u4eba\u4fe1\u670d\u7684\u6216\u524d\u540e\u77db\u76fe\u7684\u884c\u4e3a\u89e3\u91ca\uff0c\u4ee5\u53ca\u9690\u85cf\u8d44\u4ea7<sup><a id=\"ref1\" href=\"#fn1\">1<\/a><\/sup>\u3002<\/p>\n<\/div>\n<div style=\"padding: 20px; border: 2px solid #818285; background-color: #f5f5f5;\">\u9519\u8bef\u7684\u8ba4\u77e5\uff1a\u6211\u6709\u5de7\u5999\u7684\u8fa9\u8bcd\u4e3a\u81ea\u5df1\u7a0e\u6536\u8fdd\u89c4\u3001\u4e0d\u62ab\u9732\u7a0e\u6536\u4fe1\u606f\u548c\u4e0d\u7eb3\u7a0e\u884c\u4e3a\u5f00\u8131\uff0c\u6211\u6df1\u4fe1\u8fd9\u4e9b\u8fa9\u8bcd\u5c06\u4f7f\u6211\u514d\u4e8e\u53d7\u7f5a\u3002<\/div>\n<blockquote><p>\u7a0e\u6536\u6cd5\u89c4\u5185\u5bb9\u590d\u6742\u4e14\u4fee\u8ba2\u9891\u7e41\uff0c\u5b83\u4eec\u7684\u5e94\u7528\u60c5\u51b5\u89c6\u4e2a\u6848\u800c\u5b9a\u3002\u6211\u4eec\u4e0d\u5c31\u672c\u6587\u7684\u51c6\u786e\u6027\u6216\u5b8c\u6574\u6027\u6216\u672c\u6587\u4e0e\u4f60\u5177\u4f53\u60c5\u51b5\u7684\u76f8\u5173\u6027\u505a\u4efb\u4f55\u4fdd\u8bc1\u3002\u672c\u6587\u5185\u5bb9\u4e0d\u80fd\u53d6\u4ee3\u4e13\u4e1a\u7684\u6cd5\u5f8b\u5efa\u8bae\u3002\u8bf7\u5728\u91c7\u53d6\u53ef\u80fd\u5f71\u54cd\u4f60\u7684\u6743\u5229\u548c\u4e49\u52a1\u7684\u884c\u52a8\u524d\u54a8\u8be2\u6709\u8d44\u8d28\u7684\u7a0e\u52a1\u987e\u95ee\u3002<\/p><\/blockquote>\n<hr \/>\n<p>&nbsp;<\/p>\n<p><small><sup id=\"fn1\">1. Bradford v. 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