保持稅收籌劃外文翻譯

1、<p>　　本科畢業(yè)論文（設計）</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)在是最好的時機去考慮把企業(yè)的稅收減少，使其甚至低于經濟驅使它到達的那個點。當然，需要花多年時間才能把稅收保持在其法定的最小的額。雖然許多人靠稅務專業(yè)人士提供的建議和幫助或利用軟件程序來少繳納稅收，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到減輕稅收負擔和實現(xiàn)稅收零風險的目的，在稅法所允許的范圍內，對企業(yè)的經營、投資、理財、組織、交易等各項活動進行事先安排的過程。</p><p>　　從納稅籌劃的概念中可以看出：短期內，企業(yè)進行納稅籌劃的目的是通過對經營活動的安排，減少繳稅，節(jié)約成本支出，以提高企業(yè)的經濟效益；從長期來看，企業(yè)自覺地把稅法的各種要求貫徹到其各項經營活動之中

63、，使得企業(yè)的納稅觀念、守法意識都得到增強。因此，無論從長期還是從短期來看，企業(yè)進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>　　一是要充分了解國家的稅收政策，進而了解稅務機關對“合理和合法”的納稅解釋。納稅籌劃必須在國家稅收政策的體系內進行，因此，籌劃的先決條件是掌握國家稅收法規(guī)和政策，同時了解稅務機關對“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，從稅務機關組織和管理稅收活動以及司法機關受理和審判稅務案件中，具體了解行政和司法機關在執(zhí)法和司法過程中對“合理和合法”的界定。</p><p>　　二是要劃清稅收籌劃、避稅以及偷稅的界限。從國家的財政角度看，雖然偷稅、避稅、稅收籌劃都會減少國家的稅收收入，但各種減少的性質具有根本的區(qū)別。從理論上說，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向、順應立法意圖的。</p><p>　　三是要選用外腦，聘用專業(yè)的稅收籌劃專家。稅收籌劃是一項高層次的理財活動和系統(tǒng)工程，要求籌劃人員精通稅法、會計、投資、金融、貿易等專業(yè)知識，專業(yè)性、綜合性較強。因此，對于那

66、些自身不能勝任的項目，應該聘請稅收籌劃專家來進行，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施。在我國，會計師事務所、律師事務所及稅務師事務所等中介機構已在逐步開展稅收籌劃業(yè)務，憑借他們較強的專業(yè)業(yè)務能力，廣泛的信息渠道等優(yōu)勢，可以增加企業(yè)稅收籌劃的成功概率。</p><p>　　四是要準確把握稅收籌劃的尺度。一是不應忽視非稅利益。納稅人在生產經營過程中所關心的不僅僅是涉稅利益，還關心非稅利益。稅

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

68、應忽略享用稅收優(yōu)惠政策潛在的機會成本。企業(yè)在籌劃時，需認真進行成本效益分析，判斷經濟上是否可行、必要，能否給企業(yè)帶來純經濟效益的增加，只有稅務籌劃的顯性成本加隱性成本低于籌劃收益時，方案才可行，否則應放棄籌劃</p><p>　　稅收籌劃很容易：至少在這個納稅年度，稅收抵扣的越多，企業(yè)應納稅收入就越少。當企業(yè)的利潤和應納稅款越高時，今年對潛在的稅收減免的忽視，對晚年來說是非常有意義的。不管怎么，對應納稅較少時采取

69、有利措施的最好時機是在納稅年度之前。</p><p><b>　　稅收籌劃的基礎</b></p><p>　　在考慮任何一種稅收籌劃方法時，每一個企業(yè)都應該記?。弘m然稅務局有時會反對，但法律賦予了每個納稅者有通過籌劃來降低稅負的權利。所以在每個納稅年度末時，經營者會面臨如何對應納稅收入進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。所以我們減少稅負的策略就是降低企業(yè)的稅級。對于股利15%的稅率就是說找到其他的方法來減少企業(yè)的稅收。顯然，沒有一個企業(yè)所有者能減少聯(lián)邦的稅率，但是他們可以通過其他行動來達到相同的效果。</p><p>　　?企業(yè)選擇最優(yōu)的企業(yè)組織形式，如個人獨資企業(yè)、合伙企業(yè)等，當然這不是一個年終的稅收籌劃方法，在整個稅收籌劃過程中值得注意，特別是在目前對股利支付適用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)組織機構的長期資本所得按照比其他收入低的稅率繳稅。</p><p>　　?把收入從一個高稅收等級的個體（比如你）轉到一個低稅收等級的個體（比如你孩子），一個簡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，這樣凈利潤就會被更多的人分配。然而稅法對不準把非勞動所得轉移給未滿14周歲的兒

72、童做出了規(guī)定，但其他降低稅率的機會還是存在的。但必須記住在考慮稅收籌劃方法時必須在納稅年度內。</p><p><b>　　保持一致性</b></p><p>　　雖然稅收籌劃的目標常常是減少本年度的納稅，為了真正對稅收等級產生影響，必須年與年之間保持一致。例如，一個設備制造商今年收入增加了，但預計下一年會減少，它會推延資產的銷售或其他異常交易，直到下一年的額外收入不

73、會把企業(yè)的稅級提高?；蛘呦喾吹?，假如今年的收入和利潤下降了，那么通過銷售企業(yè)的閑置設備或資產來獲得額外的收入，收入按當前的低稅率繳納稅款。</p><p>　　根據(jù)具體情況，產商和經銷商在年度末前可以應用很多合法的方法來保持稅收等級，對于明年，后年等以后年度仍可以。這些年末籌劃方法包括：</p><p>　　?延遲債務清償：把應償還債務盡可能推遲，直到下年才償還。</p>&

74、lt;p>　　?加速付款：只要有可能就預付可抵扣的營業(yè)費用，包括租金、利息、稅收、保險費等。同時應該記住稅收規(guī)則對預付費用可抵扣的限制。</p><p>　　?加速購買：減少本年度可折舊個人資產和不動產的購買。</p><p>　　?增加營業(yè)費用：如果可能，增加所需產品或服務的購買，或增加維修費用。</p><p>　　?增加折舊：直接扣除新設備的成本，而不是

75、每年計提折舊，第179條稅收條例允許新設備的支持增加到250000美元。當然，商業(yè)活動能做什么很大程度上取決于會計制度的使用。以現(xiàn)金為基礎的業(yè)務，比如，當收到時，做為扣除費用的付出和收入變?yōu)樗?。不論何時取得實際收入或支付賬款，當費用和負債發(fā)生時，一個新的設備會形成收入。</p><p><b>　　今年稅法的變化</b></p><p>　　美國復蘇與再投資法案本年

76、早些時候擴充和增加了會影響企業(yè)年末稅收籌劃的一些法規(guī)。比如：</p><p>　　?第一年50%的折舊獎勵：美國復蘇與投資法案規(guī)定，從2008至2009年，第一年折舊提成增加到50%。</p><p>　　?增加179項費用：在2009年間，小企業(yè)可以支付或扣除具有所有權的資產和設備25萬美元的成本費用。當?shù)?79條條例中規(guī)定的資產投入使用的成本超過80萬美元時，這25萬美元的費用則會相應

77、減少。</p><p>　　?公司自建資產持有期：在2009或2010納稅年度，美國復蘇與再投資法案規(guī)定取消從距本納稅年度七年前升級企業(yè)等級的企業(yè)自有資產征稅的法人征稅標準。</p><p>　　年末的稅收籌劃時非常緊迫的，因為很多稅法規(guī)定將在2009年末終止。這些規(guī)定包括：</p><p>　　?對研究和開發(fā)費用的稅收抵免。</p><p>

78、;　　?納稅起征點的提高。</p><p>　　?對租賃資產、餐館建筑物、及銷售等改進的成本按15年的直線成本回收方法。</p><p>　　?對基本有限資產第一年增加50%的折舊。</p><p>　　?費用增加到25萬或80萬美元。</p><p>　　?灰色產業(yè)的環(huán)境治理成本費用化。</p><p>　　?經濟特

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>　　?對健康保健延續(xù)保險費65%的支付 。</p><p>　　?減少小型企業(yè)估計稅的繳納。</p><p>　

80、　對很多企業(yè)來說削減成本及稅收存在著很多的壓力，因為這與政府機構對納稅申請的嚴格審查由關。為了使選擇一個好的稅收抵扣機會與現(xiàn)金的缺乏不相沖突，當?shù)氐亩愂諜C構須在稅收籌劃過程中扮演一個重要的角色。</p><p>　　企業(yè)交易在資金和經營上的優(yōu)勢除了獲得的節(jié)稅收益外，應該依靠它們自己，這也有了一個問題就是。假如在合法的情況下，是否采取稅收減免。</p><p>　　對于稅收法律靈活性的一個證

81、明就是那些可控制的優(yōu)惠。企業(yè)采用權責發(fā)生制，將有機會在1月1號前向員工支付獎金，但必須在明年年初支付。一般來說，對于員工的獎金在2010年前是不用納稅的，但是可以在2009年的經營納稅申報中扣除，只要在2009年年末前宣布，而且在2010年3月16號前支付。</p><p>　　另一方面，有些企業(yè)有機會給員工發(fā)放獎金，企業(yè)可以把收入延遲到下一年來獲得收益。然而，必須記住這些收入是有助益的。</p>

82、<p><b>　　堅持稅收籌劃</b></p><p>　　雖然稅收籌劃是跨越一整年的過程，但許多年末的籌劃方法不僅能夠減少今年的應納所得稅，還能減少未來的稅收。</p><p>　　每個企業(yè)的所有者和經營者都應該采取額外的措施來保證2010年經營計劃的成功。不管企業(yè)是否應繳大量的稅款或取得很少的應納稅收入，專業(yè)的建議是必須的，關于今年或未來的不確定的使應