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Taxation in Puerto Rico takes the form of both Federal and Commonwealth taxes. Puerto Rico has independent tax-levying authority by provisions of of the United States code. ==Federal taxes== Though the Commonwealth government has its own tax laws, Puerto Ricans are also required to pay most U.S. federal taxes,〔(【引用サイトリンク】title=Puerto Ricans pay import/export taxes )〕〔(【引用サイトリンク】title=Puerto Rico Manufacturers Association, CEO Summit. ',Federal and Local Incentives: Where we are, Where We Want to be. Amaya Iraolagoitia, Partner, Tax Dept. )〕〔(【引用サイトリンク】title=Joint Committee on Taxation. ''An Overview of the Special Tax Rules Related to Puerto Rico and an Analysis of the Tax and Economic Policy Implications of Recent Legislative Options'' )〕 with the major exception being that most residents do not have to pay the federal personal income tax.〔(【引用サイトリンク】title= Puerto Rico Powerball Win Draws Offensive Tweets )〕 In 2009, Puerto Rico paid into the US Treasury.〔(【引用サイトリンク】title=Table 5. Internal Revenue Gross Collections, by Type of Tax and State, Fiscal year 2009 )〕 Residents of Puerto Rico pay into Social Security, and are thus eligible for Social Security benefits upon retirement. However, they are excluded from the Supplemental Security Income (SSI), and the island actually receives a small fraction of the Medicaid funding it would receive if it were a U.S. state.〔(【引用サイトリンク】title=Puerto Rico receives less than 15% of the Medicaid funding that similar states of the Union currently receive )〕 Also, Medicare providers receive less-than-full state-like reimbursements for services rendered to beneficiaries in Puerto Rico, even though the latter paid fully into the system. The federal taxes paid by Puerto Rico residents include import/export taxes,〔(I/E Taxes )〕 Federal commodity taxes,〔(Commodity taxes )〕 social security taxes,〔(SSA taxes )〕 among others. Residents also pay Federal payroll taxes, such as Social Security〔(IRS.gov SS taxes )〕 and Medicare taxes.〔(Medicare taxes )〕 Only certain residents of Puerto Rico are required to file federal income tax forms. According to the Internal Revenue Service: Employers in Puerto Rico are subject to both Federal Insurance Contributions Act (FICA) tax (a payroll withholding tax, which funds Social Security and Medicare) and the Federal Unemployment Tax Act (FUTA). Employers in Puerto Rico are legally obligated to withhold the employee portion of FICA taxes from their employees' wages and contribute the employer portion of FICA.〔"(Topic 903 - Federal Employment Tax in Puerto Rico )," Internal Revenue Service.〕 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Taxation in Puerto Rico」の詳細全文を読む スポンサード リンク
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