




PPD517 3BHE041576R3011
总统政策指令21:关键基础设施安全和复原力(PPD-21),
2013年2月12日发布,声明联邦政府有责任加强
自身关键基础设施的安全性和抵御物理和网络攻击的能力
威胁。它还规定“……所有联邦部门和机构负责人负责:
识别、优先排序、评估、补救和各自内部的安全
支持主要任务基本功能的关键基础设施。”
PPD-21和行政命令(EO)13636发布后:改进关键
基础设施网络安全,机构间安全委员会(ISC)成立了一个
审查联邦设施风险管理流程的小组:机构间安全
委员会标准化并评估其与加强安全和
联邦关键基础设施的弹性。工作组评估了电流
根据PPD-21要求的ISC设施筛选标准,以执行总统的
视力它使用了PPD-21和EO 13636中更新的总体国家政策
承认网络安全在保护有形资产方面的作用日益增强。
2013年5月8日,ISC召集了由代表组成的PPD-21工作组
来自以下组织:
•总务管理局(GSA)
•国土安全部(DHS)/网络安全和通信部(CS&C)
•国土安全部/科学和技术(S&T)
•国土安全部/运营部(OPS)
•国土安全部/联邦保护局(FPS)
•中央情报局(CIA)
•交通部(DOT)
•DOT/联邦航空管理局(FAA)
•史密森学会(SI)
1.2范围
本白皮书提供了对PPD-21发布后解决的问题的当前评估
它解决了与联邦设施物理安全措施相关的网络威胁。
工作组负责评估联邦关键设备的安全标准
支持任务基本功能的基础设施,以满足PPD-21的安全要求
与综合工作队(ITF)协调,并制定以下战略:
PPD517 3BHE041576R3011

PPD517 3BHE041576R3011
Earnings subject to social security tax. For 2018, the maximum wages and self-employment income subject to social security tax has increased to $128,400. Modified adjusted gross income (AGI) limit for traditional IRA contributions. For 2018, you may be able to take an IRA deduction for your contributions if you were covered by a retirement plan at work and your modified AGI is: • Less than $121,000 if married filing jointly or qualifying widow(er); • Less than $73,000 if single or head of household; or • Less than $10,000 if married filing separately. If you file a joint return and either you or your spouse wasn't covered by a retirement plan at work, you may be able to take an IRA deduction if your modified AGI is less than $199,000. Modified AGI limit for Roth IRA contributions increased. For 2018, you may be able to contribute to your Roth IRA if your modified AGI is: • Less than $199,000 if married filing jointly or qualifying widow(er); • Less than $135,000 if single, head of household, or married filing separately and you didn't live with your spouse at any time during the year; or • Less than $10,000 if married filing separately and you lived with your spouse at any time during the year. Earned income credit (EIC). For 2018, the maximum amount of income you can earn and still claim the EIC has increased. See Earned Income Credit, later. Reminders Social security information. Social security beneficiaries may quickly and easily obtain various information from SSA's website with a my Social Security account, including getting a replacement Form SSA-1099 or SSA-1042S. For more information, go to SSA.gov/myaccount. Photographs of missing children. The IRS is a proud partner with the National Center for Missing & Exploited Children® (NCMEC). Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Introduction Three federal taxes are paid on wages and self-employment income—income tax, social security tax, and Medicare tax. Social security and Medicare taxes are collected under one of two systems. Under the Self-Employment Contributions Act (SECA), the self-employed person pays all the taxes. Under the Federal Insurance Contributions Act (FICA), the employee and the employer each pay half of the social security and Medicare taxes. No earnings are subject to both systems. In addition, all wages and self-employment income that are subject to Medicare tax are subject to a 0.9% Additional Medicare Tax to the extent they exceed the applicable threshold for an individual's filing status. Medicare wages and self-employment income are combined to determine if income exceeds the threshold. A self-employment loss isn't considered for purposes of this tax. Railroad retirement (RRTA) compensation is separately compared to the threshold. Additional Medicare Tax applies to Medicare wages, RRTA compensation, and self-employment income that are more than: • $125,000 if married filing separately, • $250,000 if married filing jointly, or • $200,000 for any other filing status. There is no employer match for Additional Medicare Tax. For more information, see Form 8959, Additional Medicare Tax, and its separate instructions. This publication contains information for the following classes of taxpayers. • Ministers. • Members of a religious order. • Christian Science practitioners and readers. • Religious workers (church employees). • Members of a recognized religious sect. Are Your Ministerial Earnings* Covered Under FICA or SECA? Find the class to which you belong in the left column and read across the table to find if you are covered under FICA or SECA. Don't rely on this table alone. Also read the discussion for the class in the following pages. Class Covered under FICA? Covered under SECA? Minister NO. Your ministerial earnings are exempt. YES, if you don't have an approved exemption from the IRS. NO, if you have an approved exemption. Member of a religious order who hasn't taken a vow of poverty NO. Your ministerial earnings are exempt. YES, if you don't have an approved exemption from the IRS. NO, if you have an approved exemption. Member of a religious order who has taken a vow of poverty YES, if: • Your order elected FICA coverage for its members; or • You worked outside the order and the work wasn't required by, or done on behalf of, the order. NO, if neither of the abov
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