保持稅收籌劃外文翻譯

1、<p>　　本科畢業(yè)論文（設(shè)計(jì)）</p><p>　　外 文 翻 譯</p><p><b>　　原文：</b></p><p>　　Planning forever tax savings</p><p>　　Now is the best time to think about reducing yo

2、ur business’s tax bill even lower than the point the economy may have driven it to ... and, of course, to keep that tax bill at its legal minimum for many years to come.</p><p>　　While many of us rely on the

3、 advice and help provided by tax professionals or utilize software programs to ensure a low tax bill, the real goal should be a low tax bill not just for this tax year but also for years to come. The best guarantee of co

4、nsistently low tax bills, this year, next year, and so-on down the road is, of course, tax planning.</p><p>　　Tax planning refers to the taxpayers to reduce the tax burden and to achieve the purpose of taxat

5、ion zero risk, to the extent permitted by the tax law, the operation of the business, investment, financial management, organization, transactions, and other activities arranged process. </p><p>　　From the c

6、oncept of tax planning can be seen in: the short term, the corporate tax planning purposes through the operating activities of the arrangement, reduce taxes, saving costs and expenditures, so as to enhance the economic e

7、fficiency of enterprises, from a long-term perspective, enterprise consciously to implement the requirements of the various tax laws to its business activities, which allow the enterprise tax concepts, have been enhanced

8、 awareness of the law. Therefore, whether in the l</p><p>　　Grasp the concept of tax planning on the basis of how the successful implementation of corporate tax planning？</p><p>　　It is necessar

9、y to fully understand the country's tax policies, and to understand the tax authorities on "reasonable and legitimate" tax explain. Tax planning at the national tax policy within the system, therefore, a pr

10、erequisite for the plan is to have a national tax regulations, and policies, tax authorities understand the "reasonable and legitimate" tax explain. On the one hand, from the Constitution and the existing laws

11、in clear what is "reasonable and lawful." On the other hand, tax autho</p><p>　　Second, we should draw a clear tax planning, tax avoidance and tax evasion boundaries. From the country's financi

12、al point of view, though, tax evasion and tax avoidance, tax planning would reduce the country's tax revenue, but the reduction is fundamental to the nature of the distinction. In theory, tax evasion is a blatant vio

13、lations and has subsequently; tax avoidance and tax planning has the purpose of planning in advance, for features, but both legitimacy of the existence of difference of ta</p><p>　　Third, we need to use brai

14、n, hiring professional tax planning experts. Tax planning is a high-level financial management and systems engineering, requirements planning staff proficient in tax, accounting, investment, finance, trade, and other pro

15、fessional knowledge, professionalism, more integrated. Therefore, those who are not competent their own projects, experts should be employed to carry out tax planning, tax planning to raise the standard and rationality o

16、f tax planning completed the formu</p><p>　　Fourth, we must accurately grasp the scale of tax planning. First, non-tax benefits should not be overlooked. Taxpayers in the course of business is not just the c

17、oncern of tax-related interests, also concerned with the non-tax benefits. Tax planning process, we need to pay attention to the taxpayers have a significant impact on political interests, environmental interests, the in

18、terests of economies of scale, economic benefits and other non-advertising tax benefits, not too much value on tax-re</p><p>　　Tax planning is easy: The more tax deductions taken, the lower the business’s ta

19、xable income will be — at least for this tax year. Of course, ignoring potential tax deductions this year may mean signifi cant savings in later years when profi ts — and tax bills — are higher. Either way, in order to c

20、ount, the time to make the moves necessary for those low tax bills is before the end of the tax year.</p><p>　　Tax planning basics</p><p>　　When thinking about any type of tax planning, every bu

21、siness should keep in mind that although the IRS may occasionally disagree, the courts strongly back every taxpayer’s right to choose the course of action that will result in the lowest legal tax liability. Thus, as the

22、end of the tax year fast approaches, every dealer faces several different options as to how to complete certain taxable transactions.</p><p>　　Our tax system has graduated rates that increase along with the

23、income of the business at various tax rates. Thus, one strategy for saving taxes means reducing the tax bracket of the business. Getting the most from the temporary 15% tax rate for dividends means fi nding another way t

24、o reduce corporate level income … and taxes.</p><p>　　Obviously, no business owner can literally reduce the federal income tax rate. They can, however, take actions that will have a similar effect. For examp

25、le:</p><p>　　?Choosing the optimal form of organization for the business – such as sole proprietorship, partnership, corporation, or S corporation – while not a year-end tax planning strategy, deserves atten

26、tion in the overall tax planning process, especially in light of the current (and temporary) 15% tax rate on dividends paid by incorporated businesses.</p><p>　　?Structuring transactions so that payments rec

27、eived are capital gains. Long-term capital gains earned by noncorporate taxpayers are subject to lower tax rates than other income.</p><p>　　? Shifting income from a high-tax bracket individual (such as you,

28、 the business</p><p>　　owner), to a lower-bracket individual (such as your child). One fairly simple way to accomplish this is by hiring your children. Another possibility is to make one or more children par

29、tners in the business, so that net profi ts are shared among a larger group.</p><p>　　While the tax laws limit the usefulness of this strategy for shifting “unearned” income to children under the age of 14,

30、some opportunities to lower tax rates still do exist. Remember, however, the time to think about those strategies is during the course of the tax year.</p><p>　　Be consistent</p><p>　　Although t

31、he goal is usually to reduce taxes this year, to be really effective the tax bracket should be consistent year after year. If income is up this year but expected to be down next year, for instance, a dental equipment man

32、ufacturer might want to postpone asset sales or other unusual transactions until next year when the additional profi ts may not be as likely to put the operation into a higher tax bracket. Or, conversely, if income and p

33、rofi ts are down this year, disposing of unneeded </p><p>　　Depending on the circumstances, a number of legitimate strategies a manufacturer or dealer can employ before year’s end will help them remain in th

34、e same bracket this year, next year, and for many years thereafter. Those basic year-end savings strategies include:</p><p>　　Delaying collections: A cash-basis business can delay year-end billings until lat

35、e enough in the year so payments will not come in until the following year.</p><p>　　Accelerate payments: Wherever possible, prepay deductible business expenses, including rent, interest, taxes, insurance, e

36、tc. Also, keep in mind that the tax rules limit tax deductions for some prepaid expenses.</p><p>　　Accelerate large purchases: Close the purchase of depreciable personal property or real estate within the cu

37、rrent year.</p><p>　　Accelerate operating expenses: If possible, accelerate the purchase of supplies or services or the making of repairs.</p><p>　　Accelerate depriciation: Elect to expense or i

38、mmediately write off the cost of new equipment instead of depreciating it. Remember, the new Section 179 tax rules now permit as an expense up to $250,000 in expenditures for new equipment.</p><p>　　Naturall

39、y, what a business can do depends a great deal on the accounting method used by the operation. A cash basis business, for example, deducts expenses as paid and receipts become income when received, or made available. An

40、accrual-basis equipment business realizes income when billed and expenses when incurred, regardless of when income is actually received, or when payment is made.</p><p>　　This year’s law changes</p>&

41、lt;p>　　The American Recovery and Reinvestment Act (ARRA) earlier this year extended a number of expiring provisions and created a few more that will affect the year-end planning process. For example:</p><p&

42、gt;　　? First-year 50% bonus depreciation: ARRA extended the 50% bonus fi rst-year depreciation allowance available for 2008 to 2009.</p><p>　　? Increased Section 179 expensing: During 2009, businesses can ch

43、oose to expense and immediately deduct up to $250,000 of the cost of qualifying property and equipment. The $250,000 maximum expensing amount is reduced if the cost of all Section 179 property placed in service in 2009 e

44、xceeds $800,000.</p><p>　　? S corporation built-in gains holding period: For tax years beginning in 2009 or 2010, ARRA eliminates the corporate level tax on the built-in gains of an S corporation that conver

45、ted from regular C corporation status at least seven tax years before the current tax year.</p><p>　　Going, going, gone</p><p>　　Making year-end planning more urgent than usual, a number of prov

46、isions in our tax law expire in 2009. Among the expiring provisions are:</p><p>　　? The tax credit for research and experimentation expenses</p><p>　　? Increased alternative minimum tax (AMT) ex

47、emption amounts</p><p>　　? 15-year straight-line cost recovery for qualified leasehold improvements, qualifi ed restaurant buildings and improvements, and qualifi ed retail improvements</p><p>　

48、　? Additional fi rst-year depreciation for 50% of basis of qualifi ed property</p><p>　　? Increase in expensing to $250,000/$800,000</p><p>　　? Expensing of “Brown Fields” environmental remediat

49、ion costs</p><p>　　? Empowerment zone tax incentives</p><p>　　? Tax incentives for investment in the District of Columbia</p><p>　　? Renewal community tax incentives</p><

50、p>　　? The FUTA surtax of 0.2%</p><p>　　? 65% subsidy for payment of COBRA health-care coverage continuation premiums</p><p>　　? Reduced estimated tax payments for small businesses .</p>

51、<p>　　Tax tail should not wag the dog</p><p>　　There is a great deal of pressure in many businesses to continue cutting costs, including taxes. This coincides with increased scrutiny of tax returns on

52、 many levels of government. Identifying opportunities for tax deductions without running afoul of cash-strapped state and local tax authorities should play a role in the planning process.</p><p>　　On a simil

53、ar note, the fi nancial or operational strengths of a business transaction should always stand on their own, aside from any tax benefi ts derived from them. There is also the question of whether a tax deduction should be

54、 taken or, if legally feasible, ignored.</p><p>　　An excellent illustration of the fl exibility of our tax rules are those governing bonuses. A business operating on the accrual basis has the opportunity to

55、fi x the amount of employees’ bonus payments before January 1 — but to pay them early next year. Generally, the bonuses are not taxable to employees until 2010, but are deductible on the operation’s 2009 tax return — so

56、long as announced before the end of 2009, and paid before March 16, 2010.</p><p>　　On the other hand, while few businesses are in a position to pay employee bonuses, a business may benefi t by delaying incom

57、e until next year. Remember, however, there is constructive receipt when income is made available to the business.</p><p>　　Tax planning all the time</p><p>　　Although tax planning should be a y

58、ear-round process, a number of year-end strategies can reduce not only this year’s tax bill, but future tax bills as well. The owners and managers of every business should also be taking additional steps to ensure the su

59、ccess of the operation in 2010. Whether or not the business is facing a large tax bill or severely lower taxable income, professional advice is almost a necessity. There should, however, be no uncertainty regarding the n

60、eed for planning to minim</p><p>　　Source:Mark E.Battersby,2009.“Planning tax savings”.Ornamental&Miscellaneous Metal Fabricator,vol.92,no.2,november,pp.72-73.</p><p><b>　　譯文：</b>

61、;</p><p><b>　　保持稅收籌劃</b></p><p>　　現(xiàn)在是最好的時(shí)機(jī)去考慮把企業(yè)的稅收減少，使其甚至低于經(jīng)濟(jì)驅(qū)使它到達(dá)的那個(gè)點(diǎn)。當(dāng)然，需要花多年時(shí)間才能把稅收保持在其法定的最小的額。雖然許多人靠稅務(wù)專業(yè)人士提供的建議和幫助或利用軟件程序來(lái)少繳納稅收，真正的目的不僅僅是降低今年的稅收，還有以后的。稅收籌劃就是最穩(wěn)定的少繳納稅收的方法，今年，下一年，

62、一直下去。</p><p>　　納稅籌劃是指納稅人為達(dá)到減輕稅收負(fù)擔(dān)和實(shí)現(xiàn)稅收零風(fēng)險(xiǎn)的目的，在稅法所允許的范圍內(nèi)，對(duì)企業(yè)的經(jīng)營(yíng)、投資、理財(cái)、組織、交易等各項(xiàng)活動(dòng)進(jìn)行事先安排的過(guò)程。</p><p>　　從納稅籌劃的概念中可以看出：短期內(nèi)，企業(yè)進(jìn)行納稅籌劃的目的是通過(guò)對(duì)經(jīng)營(yíng)活動(dòng)的安排，減少繳稅，節(jié)約成本支出，以提高企業(yè)的經(jīng)濟(jì)效益；從長(zhǎng)期來(lái)看，企業(yè)自覺(jué)地把稅法的各種要求貫徹到其各項(xiàng)經(jīng)營(yíng)活動(dòng)之中

63、，使得企業(yè)的納稅觀念、守法意識(shí)都得到增強(qiáng)。因此，無(wú)論從長(zhǎng)期還是從短期來(lái)看，企業(yè)進(jìn)行納稅籌劃都是很有意義的。</p><p>　　在掌握納稅籌劃概念的基礎(chǔ)上，企業(yè)如何成功地開展納稅籌劃呢？</p><p>　　一是要充分了解國(guó)家的稅收政策，進(jìn)而了解稅務(wù)機(jī)關(guān)對(duì)“合理和合法”的納稅解釋。納稅籌劃必須在國(guó)家稅收政策的體系內(nèi)進(jìn)行，因此，籌劃的先決條件是掌握國(guó)家稅收法規(guī)和政策，同時(shí)了解稅務(wù)機(jī)關(guān)對(duì)“合理

64、和合法”的納稅解釋。一方面，從憲法和現(xiàn)行法律規(guī)定中弄清什么是“合理和合法”。另一方面，從稅務(wù)機(jī)關(guān)組織和管理稅收活動(dòng)以及司法機(jī)關(guān)受理和審判稅務(wù)案件中，具體了解行政和司法機(jī)關(guān)在執(zhí)法和司法過(guò)程中對(duì)“合理和合法”的界定。</p><p>　　二是要?jiǎng)澢宥愂栈I劃、避稅以及偷稅的界限。從國(guó)家的財(cái)政角度看，雖然偷稅、避稅、稅收籌劃都會(huì)減少國(guó)家的稅收收入，但各種減少的性質(zhì)具有根本的區(qū)別。從理論上說(shuō)，偷稅是一種公然違法行為且具有事

65、后性；避稅和稅收籌劃都具有事前有目的的謀劃、安排特征，但兩者的合法程度存在差別；避稅雖然不違法但與稅法的立法宗旨相悖，避稅獲得的利益不是稅收立法者所期望的利益；而稅收籌劃則完全合法，是完全符合政府的政策導(dǎo)向、順應(yīng)立法意圖的。</p><p>　　三是要選用外腦，聘用專業(yè)的稅收籌劃專家。稅收籌劃是一項(xiàng)高層次的理財(cái)活動(dòng)和系統(tǒng)工程，要求籌劃人員精通稅法、會(huì)計(jì)、投資、金融、貿(mào)易等專業(yè)知識(shí)，專業(yè)性、綜合性較強(qiáng)。因此，對(duì)于那

66、些自身不能勝任的項(xiàng)目，應(yīng)該聘請(qǐng)稅收籌劃專家來(lái)進(jìn)行，以提高稅收籌劃的規(guī)范性和合理性，完成稅收籌劃方案的制定和實(shí)施。在我國(guó)，會(huì)計(jì)師事務(wù)所、律師事務(wù)所及稅務(wù)師事務(wù)所等中介機(jī)構(gòu)已在逐步開展稅收籌劃業(yè)務(wù)，憑借他們較強(qiáng)的專業(yè)業(yè)務(wù)能力，廣泛的信息渠道等優(yōu)勢(shì)，可以增加企業(yè)稅收籌劃的成功概率。</p><p>　　四是要準(zhǔn)確把握稅收籌劃的尺度。一是不應(yīng)忽視非稅利益。納稅人在生產(chǎn)經(jīng)營(yíng)過(guò)程中所關(guān)心的不僅僅是涉稅利益，還關(guān)心非稅利益。稅

67、收籌劃過(guò)程中要重視對(duì)納稅人有重大影響的政治利益、環(huán)境利益、規(guī)模經(jīng)濟(jì)利益、廣告經(jīng)濟(jì)利益等非稅利益，不能過(guò)分看重涉稅利益而忽視重要的非稅利益。二是不應(yīng)只是稅收籌劃人員“孤軍奮戰(zhàn)”。稅收籌劃不應(yīng)只是稅收籌劃人員的孤立籌劃、“閉門造車”，而應(yīng)加強(qiáng)與其他部門、其他人員溝通和協(xié)調(diào)，得到他們的理解和支持。三是不應(yīng)忽視涉稅風(fēng)險(xiǎn)。企業(yè)稅務(wù)籌劃時(shí)，必須充分考慮隱藏的涉稅風(fēng)險(xiǎn)，采取措施分散風(fēng)險(xiǎn)，使風(fēng)險(xiǎn)適當(dāng)?shù)鼐?，化險(xiǎn)為夷，趨利避害，爭(zhēng)取更大的稅收收益。四是不

68、應(yīng)忽略享用稅收優(yōu)惠政策潛在的機(jī)會(huì)成本。企業(yè)在籌劃時(shí)，需認(rèn)真進(jìn)行成本效益分析，判斷經(jīng)濟(jì)上是否可行、必要，能否給企業(yè)帶來(lái)純經(jīng)濟(jì)效益的增加，只有稅務(wù)籌劃的顯性成本加隱性成本低于籌劃收益時(shí)，方案才可行，否則應(yīng)放棄籌劃</p><p>　　稅收籌劃很容易：至少在這個(gè)納稅年度，稅收抵扣的越多，企業(yè)應(yīng)納稅收入就越少。當(dāng)企業(yè)的利潤(rùn)和應(yīng)納稅款越高時(shí)，今年對(duì)潛在的稅收減免的忽視，對(duì)晚年來(lái)說(shuō)是非常有意義的。不管怎么，對(duì)應(yīng)納稅較少時(shí)采取

69、有利措施的最好時(shí)機(jī)是在納稅年度之前。</p><p><b>　　稅收籌劃的基礎(chǔ)</b></p><p>　　在考慮任何一種稅收籌劃方法時(shí)，每一個(gè)企業(yè)都應(yīng)該記?。弘m然稅務(wù)局有時(shí)會(huì)反對(duì)，但法律賦予了每個(gè)納稅者有通過(guò)籌劃來(lái)降低稅負(fù)的權(quán)利。所以在每個(gè)納稅年度末時(shí)，經(jīng)營(yíng)者會(huì)面臨如何對(duì)應(yīng)納稅收入進(jìn)行籌劃的多種不同的選擇。</p><p>　　我們的稅收制

70、度有不同等級(jí)的稅率，即隨著企業(yè)收入的增加而是用不同的稅率。所以我們減少稅負(fù)的策略就是降低企業(yè)的稅級(jí)。對(duì)于股利15%的稅率就是說(shuō)找到其他的方法來(lái)減少企業(yè)的稅收。顯然，沒(méi)有一個(gè)企業(yè)所有者能減少聯(lián)邦的稅率，但是他們可以通過(guò)其他行動(dòng)來(lái)達(dá)到相同的效果。</p><p>　　?企業(yè)選擇最優(yōu)的企業(yè)組織形式，如個(gè)人獨(dú)資企業(yè)、合伙企業(yè)等，當(dāng)然這不是一個(gè)年終的稅收籌劃方法，在整個(gè)稅收籌劃過(guò)程中值得注意，特別是在目前對(duì)股利支付適用15

71、%的稅率下。</p><p>　　?改變收入的方式，使付款收起作為資本收益，非企業(yè)組織機(jī)構(gòu)的長(zhǎng)期資本所得按照比其他收入低的稅率繳稅。</p><p>　　?把收入從一個(gè)高稅收等級(jí)的個(gè)體（比如你）轉(zhuǎn)到一個(gè)低稅收等級(jí)的個(gè)體（比如你孩子），一個(gè)簡(jiǎn)單的方法就是你雇傭你孩子，另外一種可行的方法就是在商業(yè)合作擁有更多的孩子，這樣凈利潤(rùn)就會(huì)被更多的人分配。然而稅法對(duì)不準(zhǔn)把非勞動(dòng)所得轉(zhuǎn)移給未滿14周歲的兒

72、童做出了規(guī)定，但其他降低稅率的機(jī)會(huì)還是存在的。但必須記住在考慮稅收籌劃方法時(shí)必須在納稅年度內(nèi)。</p><p><b>　　保持一致性</b></p><p>　　雖然稅收籌劃的目標(biāo)常常是減少本年度的納稅，為了真正對(duì)稅收等級(jí)產(chǎn)生影響，必須年與年之間保持一致。例如，一個(gè)設(shè)備制造商今年收入增加了，但預(yù)計(jì)下一年會(huì)減少，它會(huì)推延資產(chǎn)的銷售或其他異常交易，直到下一年的額外收入不

73、會(huì)把企業(yè)的稅級(jí)提高。或者相反的，假如今年的收入和利潤(rùn)下降了，那么通過(guò)銷售企業(yè)的閑置設(shè)備或資產(chǎn)來(lái)獲得額外的收入，收入按當(dāng)前的低稅率繳納稅款。</p><p>　　根據(jù)具體情況，產(chǎn)商和經(jīng)銷商在年度末前可以應(yīng)用很多合法的方法來(lái)保持稅收等級(jí)，對(duì)于明年，后年等以后年度仍可以。這些年末籌劃方法包括：</p><p>　　?延遲債務(wù)清償：把應(yīng)償還債務(wù)盡可能推遲，直到下年才償還。</p>&

74、lt;p>　　?加速付款：只要有可能就預(yù)付可抵扣的營(yíng)業(yè)費(fèi)用，包括租金、利息、稅收、保險(xiǎn)費(fèi)等。同時(shí)應(yīng)該記住稅收規(guī)則對(duì)預(yù)付費(fèi)用可抵扣的限制。</p><p>　　?加速購(gòu)買：減少本年度可折舊個(gè)人資產(chǎn)和不動(dòng)產(chǎn)的購(gòu)買。</p><p>　　?增加營(yíng)業(yè)費(fèi)用：如果可能，增加所需產(chǎn)品或服務(wù)的購(gòu)買，或增加維修費(fèi)用。</p><p>　　?增加折舊：直接扣除新設(shè)備的成本，而不是

75、每年計(jì)提折舊，第179條稅收條例允許新設(shè)備的支持增加到250000美元。當(dāng)然，商業(yè)活動(dòng)能做什么很大程度上取決于會(huì)計(jì)制度的使用。以現(xiàn)金為基礎(chǔ)的業(yè)務(wù)，比如，當(dāng)收到時(shí)，做為扣除費(fèi)用的付出和收入變?yōu)樗?。不論何時(shí)取得實(shí)際收入或支付賬款，當(dāng)費(fèi)用和負(fù)債發(fā)生時(shí)，一個(gè)新的設(shè)備會(huì)形成收入。</p><p><b>　　今年稅法的變化</b></p><p>　　美國(guó)復(fù)蘇與再投資法案本年

76、早些時(shí)候擴(kuò)充和增加了會(huì)影響企業(yè)年末稅收籌劃的一些法規(guī)。比如：</p><p>　　?第一年50%的折舊獎(jiǎng)勵(lì)：美國(guó)復(fù)蘇與投資法案規(guī)定，從2008至2009年，第一年折舊提成增加到50%。</p><p>　　?增加179項(xiàng)費(fèi)用：在2009年間，小企業(yè)可以支付或扣除具有所有權(quán)的資產(chǎn)和設(shè)備25萬(wàn)美元的成本費(fèi)用。當(dāng)?shù)?79條條例中規(guī)定的資產(chǎn)投入使用的成本超過(guò)80萬(wàn)美元時(shí)，這25萬(wàn)美元的費(fèi)用則會(huì)相應(yīng)

77、減少。</p><p>　　?公司自建資產(chǎn)持有期：在2009或2010納稅年度，美國(guó)復(fù)蘇與再投資法案規(guī)定取消從距本納稅年度七年前升級(jí)企業(yè)等級(jí)的企業(yè)自有資產(chǎn)征稅的法人征稅標(biāo)準(zhǔn)。</p><p>　　年末的稅收籌劃時(shí)非常緊迫的，因?yàn)楹芏喽惙ㄒ?guī)定將在2009年末終止。這些規(guī)定包括：</p><p>　　?對(duì)研究和開發(fā)費(fèi)用的稅收抵免。</p><p>

78、;　　?納稅起征點(diǎn)的提高。</p><p>　　?對(duì)租賃資產(chǎn)、餐館建筑物、及銷售等改進(jìn)的成本按15年的直線成本回收方法。</p><p>　　?對(duì)基本有限資產(chǎn)第一年增加50%的折舊。</p><p>　　?費(fèi)用增加到25萬(wàn)或80萬(wàn)美元。</p><p>　　?灰色產(chǎn)業(yè)的環(huán)境治理成本費(fèi)用化。</p><p>　　?經(jīng)濟(jì)特

79、區(qū)的稅收優(yōu)惠政策。</p><p>　　?在哥倫比亞特區(qū)的投資優(yōu)惠政策。</p><p>　　?更新社區(qū)的稅收優(yōu)惠政策。</p><p>　　?0.2%的失業(yè)附加稅。</p><p>　　?對(duì)健康保健延續(xù)保險(xiǎn)費(fèi)65%的支付 。</p><p>　　?減少小型企業(yè)估計(jì)稅的繳納。</p><p>　

80、　對(duì)很多企業(yè)來(lái)說(shuō)削減成本及稅收存在著很多的壓力，因?yàn)檫@與政府機(jī)構(gòu)對(duì)納稅申請(qǐng)的嚴(yán)格審查由關(guān)。為了使選擇一個(gè)好的稅收抵扣機(jī)會(huì)與現(xiàn)金的缺乏不相沖突，當(dāng)?shù)氐亩愂諜C(jī)構(gòu)須在稅收籌劃過(guò)程中扮演一個(gè)重要的角色。</p><p>　　企業(yè)交易在資金和經(jīng)營(yíng)上的優(yōu)勢(shì)除了獲得的節(jié)稅收益外，應(yīng)該依靠它們自己，這也有了一個(gè)問(wèn)題就是。假如在合法的情況下，是否采取稅收減免。</p><p>　　對(duì)于稅收法律靈活性的一個(gè)證

81、明就是那些可控制的優(yōu)惠。企業(yè)采用權(quán)責(zé)發(fā)生制，將有機(jī)會(huì)在1月1號(hào)前向員工支付獎(jiǎng)金，但必須在明年年初支付。一般來(lái)說(shuō)，對(duì)于員工的獎(jiǎng)金在2010年前是不用納稅的，但是可以在2009年的經(jīng)營(yíng)納稅申報(bào)中扣除，只要在2009年年末前宣布，而且在2010年3月16號(hào)前支付。</p><p>　　另一方面，有些企業(yè)有機(jī)會(huì)給員工發(fā)放獎(jiǎng)金，企業(yè)可以把收入延遲到下一年來(lái)獲得收益。然而，必須記住這些收入是有助益的。</p>

82、<p><b>　　堅(jiān)持稅收籌劃</b></p><p>　　雖然稅收籌劃是跨越一整年的過(guò)程，但許多年末的籌劃方法不僅能夠減少今年的應(yīng)納所得稅，還能減少未來(lái)的稅收。</p><p>　　每個(gè)企業(yè)的所有者和經(jīng)營(yíng)者都應(yīng)該采取額外的措施來(lái)保證2010年經(jīng)營(yíng)計(jì)劃的成功。不管企業(yè)是否應(yīng)繳大量的稅款或取得很少的應(yīng)納稅收入，專業(yè)的建議是必須的，關(guān)于今年或未來(lái)的不確定的使應(yīng)