尽管财政悬崖没有了,但财政风险在两三个月之后会再度爆发。2013年1月1日,美国参议院和众议院先后通过了避免财政悬崖的方案。参议院是89∶8票通过,众议院是257∶167票通过。方案的主要内容是:小布什时期的减税方案长期化,但对富人除外。对富人提高税率:单人年收入40万美元或夫妇年收入45万美元以上的,边际税率从35%提高到39.6%。遗产税、资本所得税和红利税均提高,但没有2001年之前高。 Although the fiscal cliff is gone, the fiscal risk will erupt again in two or three months. On January 1, 2013, the U.S. Senate and the House of Representatives passed the proposal to avoid a fiscal cliff. The Senate passed 89: 8 votes and the House passed 257: 160 votes. The main content of the program is: George Bush’s long-term tax relief program, except for the rich. Raise the tax rate on the rich: a single annual income of 400,000 US dollars or couples annual income of more than 450,000 US dollars, the marginal tax rate increased from 35% to 39.6%. Estate taxes, capital gains taxes and bonuses have risen, but not high until 2001.