美國國稅局 (IRS) 宣布,收入超過 1000 萬美元個人的審計率將從 2019 年納稅年度的 11% 提高到 2026 年的 16.5%,而大型、複合企業的審計率將從 0.1 提高十倍百分之到百分之一。同期,資產超過 2.5 億美元的大型企業的審計率將增加兩倍,達到 22.6%。
US: IRS to increase audit rates of large corporations, complex partnerships, and taxpayers
The US Internal Revenue Service (IRS) has announced the audit rates on individuals earning more than USD10 million will rise from 11 per cent in tax year 2019 to 16.5 per cent in 2026, while audit rates on large, complex partnerships will increase tenfold from 0.1 per cent to 1 per cent. Audit rates on large corporations with assets over USD250 million will triple to 22.6 per cent in the same period.
Sources:
Meadows, Collier, Reed, Cousins, Crouch & Ungerman
IRS
US Treasury Department