【正文】 此外，對用于支持農(nóng)業(yè)以及教科衛(wèi)事業(yè)發(fā)展的投資，國家也有不同的稅收優(yōu)惠政策。如果是一般納稅人，公司產(chǎn)品的增值稅適用稅率是 17%，應納增值稅 萬元（ 90 17%70 17%）；如果是小規(guī)模納稅人，稅率為 6%，應納增值稅 萬元（ 90 6%）＞ 萬元。影響應納稅額的因素有兩個，即計稅基數(shù)和稅率 ，計稅基數(shù)越小，稅率越低，應納稅額也越小。二是不同稅種，不同稅率。我國現(xiàn)行增值稅制度規(guī)定有一般納稅人和小規(guī)模納稅人之分，選擇不同的供貨對象，企業(yè)所負擔的稅負則不相同。 美國國稅局計算欠稅方法，第四季度的一個大額一次性付稅 不能使納稅人逃脫懲罰 。 “第一個納稅籌劃的步驟是選擇合適的公司組織形式，” 艾伯特 認為，“選擇不同的組織形式會交納不同的所得稅。雇傭自己的家庭成員當員工也可以通過支付給他們工資的方式減少納稅額。這樣可以減少利潤以降低稅收。選擇存貨計價方法對納稅籌劃也很重要。同樣費用也會在發(fā)生時被記錄而不是在支付時記錄。有兩個會計方法用于記錄：收付實現(xiàn)制和權(quán)責發(fā)生制。這種意識對于小企業(yè)家說來很重要，因為這可以節(jié)約稅收支出。通過這種方式，稅收籌劃工作 可以籌集更多 資金來源。s existing valueadded tax system has a general taxpayers and smallscale taxpayers on the points, choose a different supplier object, the tax burden on enterprises is not the same. For example, when the Department of suppliers of valueadded tax general taxpayer, the business after the purchase of goods, according to the amount of tax deduction of input tax amount of the corresponding balance after payment of valueadded tax。s ine for FICA taxes. Employers are also required to match the percent contributed by every employee, so that the total FICA contribution is percent. Selfemployed persons are required to pay both the employer and employee portions of the FICA tax. But the FICA taxes are waived when the employee is a dependent child of the small business owner, saving the child and the parent percent each. In addition, the child39。s wages are still considered a tax deductible business expense for the parent— thus reducing the parent39。 if the purchase of goods for smallscale taxpayers, VAT can not be achieved Its not contai n the amount of input tax deduction, the tax burden more than the former. Such as open invoices can also be part of deduction. Third, the easy way out tax conversion. Enterprises will be converted to hightax lowtax, refers to economic activities in the same, there are a variety of revenue options to choose from, the taxpayers to avoid hightax point, choose the low tax and reduce the tax liability . The most typical example of this is to run nontaxable to the tax planning services. From the tax point of view, run mainly two: First, the same taxes, different tax rates. Systems such as supply and marketing enterprises, the general operating tax rate is 17% of the means of subsistence, but also the operating 外文原 文 7 valueadded tax rate of 13% of the agricultural means of production and so on. Second, different taxes, different tax rates. This usually refers to types of enterprises in their business activities, both valueadded business project, the project also involves the business tax. Fourth, the cost of reasonable expenses. Enterprises does not violate tax laws and financial system under the premise of the full cost of the reasonable expenses, that may occur on the full estimated losses and narrow the tax base and reduce the amount of taxable ine. Countries allow for costs incurred in the projects, such as wages, respectively, the total amount of tax by 2%, 14%, % extracts of trade union funds, staff welfare, staff education funding should be sufficient to mention as much as possible to the whole. For some of the losses that may occur, such as bad debt losses, businesses should be fully expected in the tax law as far as possible the extent permitted by the cap enough to reserve. This is in line with the national tax law and financial system, can receive the tax effect. Fifth, to reduce tax liability. Factors that affect the tax liability there are two, namely, tax base and tax rates, the smaller the tax base, lower tax rates, tax liability is also smaller. Tax planning can start from these two factors to find legitimate ways to reduce tax liability. For example, an enterprise December 30, 2020 estimated taxable ine amounted to 100,200 yuan, the enterprise ine tax liability 25050 yuan (100200 25%). If the corporate tax planning, tax consulting fees to pay 200 yuan, the corporate taxable ine 100,000 (100200200), ine tax liability 27,000 yuan (100000 27%), can be found by paring, for tax planning to pay only 200 yuan, 6066 yuan tax is (3306627000). Sixth, to weigh the severity of the overall tax burden. For example, many valueadded tax planning programs have the general taxpayer and the taxpayer to choose smallscale planning. If an enterprise is a nontaxyear sales of about 900,000 yuan of production enterprises and enterprises to buy the materials each year the price of nonvalueadded tax of 70 million or less. The pany39。根據(jù)小企業(yè)的企業(yè)家雜志顧問，兩個基本規(guī)則適用于稅務規(guī)劃。即使企業(yè)中有專業(yè)會計人員，中小企業(yè)主也應該細心關(guān)注稅務籌劃工作，不錯過能夠節(jié)稅的每一個機會。選擇不同的記錄方法會對企業(yè)的納稅籌劃有不同的影響。這種方法的優(yōu)點是能提供比收付實現(xiàn)制更為精確的長期現(xiàn)金流。例如一項業(yè)務購買了 10000 美元存貨，年底有 6000 美元的庫存，到年底可以只算 4000 美元為存貨開支，即使實際支付 10000 美元比 4000 美元多。通貨緊縮的情況下采用先進先出法比較有利于避稅。 18 歲以下兒童不受社會保障制度和醫(yī)療 保障，可以免去部分稅收?！? 稅收籌劃的許多方面針對某些行業(yè)形式、討論其中的一些如下 : 獨資和合伙企業(yè)。 另一個可行的稅務籌劃策略是建立組織伙伴關(guān)系，估計預期損失。例如，當供貨方系增值稅一般納稅人時，企業(yè)購進貨物后，可按銷項稅額抵扣相應的進項稅額后的余額繳納增值稅；如果購買小規(guī)模納稅人的貨物，不能取得增值稅專用發(fā)票的，其含有進項稅額不能抵 扣，稅負比前者要多。該種類型通常是指企業(yè)在其經(jīng)營活動中，既經(jīng)營增值稅項目，又涉及營業(yè)稅項目 。進行稅務籌劃可