2025 年，加利福尼亚州实施了一系列新的税收政策，以适应当前的经济环境、自然灾害影响以及州财政需求。这些税收变化涵盖个人所得税、企业税、税收抵免、灾害税收减免以及申报期限调整，影响范围广泛。
In 2025, California implemented a series of new tax policies to adapt to the current economic environment, the impact of natural disasters, and the state’s fiscal needs. These tax changes cover personal income tax, corporate tax, tax credits, disaster tax relief, and filing deadline adjustments, with a wide-ranging impact.
洛杉火灾灾区的税收减免和延期政策
Tax Relief for Los Angeles Wildfire-Affected Communities
为帮助受灾居民和企业，加州政府提供财产税、所得税、销售税延期，并允许扣除火灾损失，以减轻财务负担。
To support affected residents and businesses, California offers property, income, and sales tax extensions, along with disaster loss deductions to ease financial strain.
✅ 财产税缴纳期限延长：州长纽森签署行政命令，暂停 2025 年应缴财产税的滞纳金、费用和利息，延期至 2026 年 4 月 10 日。
✅ Property Tax Deadline Extension: Governor Newsom signed an executive order to suspend penalties, fees, and interest on 2025 property tax payments, extending the deadline to April 10, 2026.
✅ 个人 & 企业所得税申报延期：受灾居民和企业可延期至 2025 年 10 月 15 日 提交 2024 年度的加州税务申报，与联邦税收延期政策一致。
✅ Income & Business Tax Filing Extension: Affected residents and businesses can defer their 2024 California state tax filings until October 15, 2025, aligning with federal tax relief policies.
✅ 灾害损失扣除：受影响的纳税人可在 2024 年度纳税申报中扣除因野火造成的财产损失，以便更快获得退税。
✅ Disaster Loss Deduction: Affected taxpayers can deduct wildfire-related property losses on their 2024 tax returns, enabling them to receive refunds more quickly.
✅ 销售和使用税申报延期：加州税费管理局（CDTFA）宣布，受洛杉矶野火影响的纳税人，其销售和使用税申报截止日期从 2025 年 1 月 31 日延长至 2025 年 4 月 30 日。
✅ Sales & Use Tax Filing Extension: The California Department of Tax and Fee Administration (CDTFA) has extended the sales and use tax filing deadline for Los Angeles County taxpayers from January 31, 2025, to April 30, 2025, due to the recent wildfire disaster and emergency declaration.
✅ 受影响地区：洛杉矶县多个邮政编码，包括 90019、90041、90049、90066、90265、90272、90290、90402、91001、91040、91104、91106、91107、93535、93536。
✅ Affected Areas: Multiple ZIP codes in Los Angeles County, including 90019, 90041, 90049, 90066, 90265, 90272, 90290, 90402, 91001, 91040, 91104, 91106, 91107, 93535, and 93536.
预算相关税收变化
Budget-Related Tax Changes
由于 加州财政赤字，加州政府在 2024 年 6 月 通过了 SB 167，该法案对 2024 年 1 月 1 日至 2027 年 1 月 1 日 期间的税务政策进行了调整，主要包括：
Due to California’s budget deficit, the state government passed SB 167 in June 2024, introducing tax policy adjustments for the period from January 1, 2024, to January 1, 2027. The key changes include:
✅ 暂停净经营亏损 (NOL) 扣除：企业和个人暂时无法抵扣经营亏损 (NOL)，但年净收入低于 100 万美元的纳税人不受影响。
✅ Suspension of Net Operating Loss (NOL) Deductions: Businesses and individuals cannot deduct NOLs temporarily, but taxpayers with net incomes below $1 million are exempt from this restriction.
✅ NOL 结转期延长：加州原有 20 年 NOL 结转期将最多延长 3 年，以弥补暂停期间的影响。
✅ Extension of NOL Carryforward Period: California’s 20-year NOL carryforward period will be extended by up to 3 years to offset the impact of the suspension.
✅ 税收抵免额度限制：企业最多只能使用 500 万美元的税收抵免（适用于企业所得税和个人所得税）。
✅ Limitation on Tax Credit Usage: Businesses can only use up to $5 million in tax credits, applicable to both corporate and personal income taxes.
✅ 特殊税收抵免不受影响：低收入住房抵免和部分个人所得税抵免 不受限制。
✅ Exemptions for Specific Tax Credits: Low-income housing tax credits and certain personal income tax credits remain unaffected.
✅ 受限税收抵免的结转期调整：对于受到额度限制的税收抵免，其结转期限将按受限年份相应延长。
✅ Adjustment of Credit Carryforward Periods: For tax credits subject to the limitation, their carryforward periods will be extended accordingly based on the restricted years.
2025 年度美国国税局税收通胀调整
IRS Tax Inflation Adjustments for Tax Year 2025
美国国税局发布了2025 年度的税收通胀调整，这些调整适用于2026 年报税季。以下是主要变化：
The Internal Revenue Service (IRS) has announced annual tax inflation adjustments for 2025, which will apply to tax returns filed in the 2026 tax season. Key changes include:
📌 1. 标准扣除额 | Standard Deductions
✅ 单身申报者 & 已婚分开申报者：$15,000（比 2024 年增加 $400）
✅ Single & Married Filing Separately: $15,000 (up $400 from 2024)
✅ 已婚联合申报者：$30,000（比 2024 年增加 $800）
✅ Married Filing Jointly: $30,000 (up $800 from 2024)
✅ 户主（Head of Household）：$22,500（比 2024 年增加 $600）
✅ Head of Household: $22,500 (up $600 from 2024)
📌 2. 边际税率调整 | Marginal Tax Rate Brackets
✅ 最高税率 37%（适用于收入超过 $626,350 的单身申报者，已婚联合申报者超过 $751,600）
✅Top Tax Rate 37% (for incomes over $626,350 for single filers, $751,600 for married joint filers)
✅ 其他税率等级 | Other Tax Brackets:
35%：收入超过 $250,525（已婚联合申报者：$501,050） 35% for incomes over $250,525 ($501,050 for married couples filing jointly)
32%：收入超过 $197,300（已婚联合申报者：$394,600）32% for incomes over $197,300 ($394,600 for married couples fi ling jointly).
24%：收入超过 $103,350（已婚联合申报者：$206,700）24% for incomes over $103,350 ($206,700 for married couples fi ling jointly).
22%：收入超过 $48,475（已婚联合申报者：$96,950）22% for incomes over $48,475 ($96,950 for married couples fi ling jointly).
12%：收入超过 $11,925（已婚联合申报者：$23,850）12% for incomes over $11,925 ($23,850 for married couples fi ling jointly).
10%：收入 $11,925 以下（已婚联合申报者 $23,850 以下） 10% for incomes $11,925 or less ($23,850 or less for married couples filing jointly).
📌 3. 替代最低税 (AMT) 免税额 | Alternative Minimum Tax (AMT) Exemption
✅ 单身申报者：$88,100（免税额从 $85,700 上调），逐步取消起始收入 $626,350
✅ Single Filers: $88,100 (up from $85,700), phase-out begins at $626,350
✅ 已婚联合申报者：$137,000（免税额从 $133,300 上调），逐步取消起始收入 $1,252,700
✅ Married Joint Filers: $137,000 (up from $133,300), phase-out begins at $1,252,700
📌 4. 可抵税收入变化 | Earned Income Tax Credit (EITC)
✅ 有 3 个或更多符合条件子女的纳税人最高可获得 $8,046（比 2024 年增加 $216）
✅ EITC for taxpayers with three or more qualifying children: $8,046 (up from $7,830 in 2024)
📌 5. 交通津贴 & 灵活支出账户 | Transportation & Flexible Spending Accounts
✅ 合格交通津贴：每月上限提高到 $325（2024 年为 $315）
✅ Qualified Transportation Fringe Benefit: Monthly limit increases to $325 (up from $315 in 2024)
✅ 医疗灵活支出账户 (FSA) 限额：员工贡献上限 $3,300（2024 年为 $3,200）
✅ Health Flexible Spending Account (FSA) Limit: Employee contribution limit $3,300 (up from $3,200 in 2024)
✅ FSA 未使用金额可结转至 2026 年的最大金额：$660（2024 年为 $640）
✅ Maximum FSA Carryover: $660 (up from $640 in 2024)
📌 6. 医疗储蓄账户 (MSA) | Medical Savings Accounts (MSA)
✅ 单人保险计划：最低免赔额 $2,850（2024 年为 $2,800），最高免赔额 $4,300（2024 年为 $4,150）
✅ Self-Only Coverage: Minimum deductible $2,850 (up from $2,800), max deductible $4,300 (up from $4,150)
✅ 最高自付费用：$5,700（2024 年为 $5,550）
✅ Maximum Out-of-Pocket: $5,700 (up from $5,550)
✅ 家庭保险计划：最低免赔额 $5,700（2024 年为 $5,550），最高免赔额 $8,550（2024 年为 $8,350）
✅ Family Coverage: Minimum deductible $5,700 (up from $5,550), max deductible $8,550 (up from $8,350)
✅ 最高自付费用：$10,500（2024 年为 $10,200）
✅ Maximum Out-of-Pocket: $10,500 (up from $10,200)
📌 7. 海外收入免税额 | Foreign Earned Income Exclusion
✅ 外籍人士免税收入上限提高至 $130,000（2024 年为 $126,500）
✅ Foreign Earned Income Exclusion: $130,000 (up from $126,500 in 2024)
📌 8. 遗产税 & 赠与税 | Estate & Gift Tax
✅ 遗产税基本免税额：$13,990,000（2024 年为 $13,610,000）
✅ Estate Tax Exclusion: $13,990,000 (up from $13,610,000 in 2024)
✅ 年度赠与税免税额：$19,000（2024 年为 $18,000）
✅ Annual Gift Tax Exclusion: $19,000 (up from $18,000 in 2024)
📌 9. 领养税收抵免 | Adoption Credit
✅ 特殊需要儿童的最大税收抵免额：$17,280（2024 年为 $16,810）
✅ Adoption Credit for Special Needs Children: $17,280 (up from $16,810 in 2024)
📌 10. 未变更项目 | Unchanged for 2025
❌ 个人免税额 (Personal Exemption) ：仍为 $0（自 2017 年《减税与就业法案》起取消）
❌ Personal Exemptions: Remain at $0 (eliminated under TCJA 2017)
❌ 逐步取消的逐项扣除限制 (Itemized Deduction Limitation) 仍然不存在
❌ No Limitation on Itemized Deductions, as in previous years
❌ 终身学习抵免 (Lifetime Learning Credit) 适用收入上限不变：单身纳税人 $80,000，联合申报 $160,000
❌ Lifetime Learning Credit phase-out begins at $80,000 for single filers and $160,000 for joint filers
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