【正文】 從這兩個(gè)因素入手，找到合法的辦法來(lái)降低應(yīng)納稅額。因此，僅從增值稅角度考慮應(yīng)選擇一般納稅人。企業(yè)經(jīng)營(yíng)者應(yīng)參照政策規(guī)定，綜合比較投資環(huán)境、投資收益、投資風(fēng)險(xiǎn)等因素，決定投資區(qū)域、投資方向以及投資項(xiàng)目，合理進(jìn)行稅務(wù)籌劃，以減少企業(yè)稅負(fù)。對(duì)企業(yè)利用廢水、廢氣、廢渣等廢棄物為主要原料進(jìn)行生產(chǎn)的，可在 5 年內(nèi)減征或免征所得稅。該公司會(huì)計(jì)核算體系健全，有條件認(rèn)定為一般納稅人。 五、降低應(yīng)納稅額。例如供銷(xiāo)系統(tǒng)企業(yè)，一般既經(jīng)營(yíng)增值稅率為 17%的生活資料，又經(jīng)營(yíng)增值稅率為 13%的農(nóng)用生產(chǎn)資料等。 二、選擇合理的交易對(duì)象。 否則 ,國(guó)內(nèi)稅務(wù)局可能會(huì)收取 較高 利息的 ,并處懲罰失業(yè)估計(jì)稅。 不同商務(wù)形式的納稅籌劃。 家庭成員的工資。它分配給庫(kù)存商品較低的價(jià)值，分配給已發(fā)出存貨較高的價(jià)值。 存貨計(jì)價(jià)方法。在這種記錄方式下，收入在業(yè)務(wù)發(fā)生時(shí)會(huì)被記錄，而不是在現(xiàn)金收到時(shí)記錄。這 些一般 領(lǐng)域 稅務(wù)規(guī)劃策略如下所述 會(huì)計(jì)處理方法。這會(huì)給他們制定納稅計(jì)劃提供足夠的時(shí)間。對(duì)于一個(gè) 企業(yè) ，盡量減少稅務(wù)負(fù)擔(dān)可以提供更多的錢(qián)費(fèi) 用于支付費(fèi)用和用于投資 。s current tax law, corporate interest payments on the loan within a certain range can be pretax expenses, and dividends can only be spending the aftertax profits of enterprise expenses. From a tax point of view, appropriate to the bank business loans and financing between enterprises, rather than directly to the fundraising benefits. Second, a reasonable choice of trading partners. China39。 and the lastin, firstout method (LIFO). As the names suggest, these inventory methods differ in the assumption they make about the way items are sold from inventory. FIFO assumes that the items purchased the earliest are the first to be removed from inventory, while LIFO assumes that the items purchased most recently are the first to be removed from inventory. In this way, FIFO values the remaining inventory at the most current cost, while LIFO values the remaining inventory at the earliest cost paid that year. LIFO is generally the preferred inventory valuation method during times of rising costs. It places a lower value on the remaining inventory and a higher value on the cost of goods sold, thus reducing ine and taxes. On the other hand, FIFO is generally preferred during periods of deflation or in industries where inventory can tend to lose its value rapidly, such as high technology. Companies are allowed to file Form 970 and switch from FIFO to LIFO at any time to take advantage of tax savings. However, they must then either wait ten years or get permission from the IRS to switch back to FIFO. EQUIPMENT PURCHASES. Under Section 179 of the Internal Revenue Code, businesses are allowed to deduct a total of $18,000 in equipment purchases during the year in which the purchases are made. Any purchases above this amount must be depreciated over several future tax periods. It is often advantageous for small 西安交通大學(xué)城市學(xué)院本科生畢業(yè)設(shè)計(jì)（論文） 4 businesses to use this tax incentive to increase their deductions for business expenses, thus reducing their taxable ine and their tax liability. Necessary equipment purchases up to the limit can be timed at year end and still be fully deductible for the year. This tax incentive also applies to personal property put into service for business use, with the exception of automobiles and real estate. WAGES PAID TO FAMILY MEMBERS. Selfemployed persons can also reduce their tax burden by paying wages to a spouse or to dependent children. Wages paid to children under the age of 18 are not subject to FICA (Social Security and Medicare) taxes. Under normal circumstances, employers are required to withhold percent of the first $62,700 of an employee39。s taxable ine. Although the child must pay normal ine taxes on the wages he or she receives, it is likely to be at a lower tax rate than the parent pays. Some business owners are able to further reduce their tax burden by paying wages to their spouse. If these wages bring the business owner39。s accounting system, the conditions identified as the general taxpayers. If that is the general taxpayer, the pany39。首先，小企業(yè)不應(yīng)該承擔(dān)的額外開(kāi)支只獲得稅收減免?！安徽撌悄惴袢斡靡粋€(gè)企業(yè)外部人員來(lái)幫助你進(jìn)行節(jié)稅工作，你都應(yīng)該了解稅法的基本規(guī)定” 艾伯特 說(shuō)，“就像你不會(huì)將自己的錢(qián)交給別人管理一樣， 你 也 不應(yīng)盲目讓別人去完成管理你的納稅的責(zé)任 ”。 使用收付實(shí)現(xiàn)制記錄會(huì)計(jì)事項(xiàng)時(shí)，收入被記錄是在收到現(xiàn)金時(shí)而不是在業(yè)務(wù)發(fā)生時(shí)。缺點(diǎn)是它比收付實(shí)現(xiàn)制復(fù)雜，而且會(huì)比收付實(shí)現(xiàn)制提前支付收入的應(yīng)交所得稅。重視庫(kù)存的扣除額能夠降低所欠的稅額。企業(yè)可以選擇存貨計(jì)價(jià)方法以實(shí)現(xiàn)合理避稅的目的。 福利計(jì)劃和投資。獨(dú)資和合伙企業(yè) 的 稅收籌劃在很多方面都類(lèi)似 于個(gè)人的稅收 籌劃。這樣，就可以通過(guò)所有的合作早期的損失的確定最大限度的提高自己的合作伙伴的稅收。如開(kāi)專(zhuān)用發(fā)票也可抵扣一部分。 四、合理列支各項(xiàng)費(fèi)用。例如，某企業(yè) 2020 年 12 月 30 日測(cè)算的應(yīng)納稅所得額為 萬(wàn)元，則企業(yè)應(yīng)納所得稅 25050 元（ 100200 25%）。但實(shí)際上，雖然小規(guī)模納稅人多納增值稅 2 萬(wàn)元，但其進(jìn)項(xiàng)稅額 萬(wàn)元（ 70 17%），雖然不能抵扣卻可以計(jì)入成本，從而增加成本 萬(wàn)元，所得稅減少 萬(wàn)元（ 25%），大于多納的增值稅 2 萬(wàn)元。 需要說(shuō)明的是，納稅人運(yùn)用上述方法進(jìn)行節(jié)稅，一方面，要符合企業(yè)生產(chǎn)經(jīng)營(yíng)特點(diǎn)，統(tǒng)籌規(guī)劃，綜合考慮，不能顧此失彼；另一方面，要經(jīng)常學(xué)習(xí)，了解國(guó)家稅制改革動(dòng)向及優(yōu) 惠政策措施的修訂和調(diào)整，準(zhǔn)確把握稅收法規(guī)政策界限，深入研究稅法的相關(guān)規(guī)定，防止因節(jié)稅而引發(fā)其他問(wèn)題。例如，根據(jù)我國(guó)稅法規(guī)定，對(duì)國(guó)務(wù)院批準(zhǔn)的高新技 術(shù)產(chǎn)業(yè)開(kāi)發(fā)區(qū)內(nèi)的高新技術(shù)企業(yè)，自投產(chǎn)年度起免征所得稅 2 年。如某企業(yè)是一個(gè)年不含稅銷(xiāo)售額 90 萬(wàn)元左右的生產(chǎn)企業(yè)，企業(yè)每年購(gòu)進(jìn)的材料不含增值稅的價(jià)格大致在 70 萬(wàn)元左右。這既符合國(guó)家稅法和財(cái)務(wù)制度的規(guī)定，又能收到節(jié)稅的效果。從稅收角度來(lái)看，兼營(yíng)主要包括兩種：一是稅種相同，稅率不同。從節(jié)稅的角度看，企業(yè)適度向銀行借款和企業(yè)間的相互融資，要比企業(yè)直接向社會(huì)籌資優(yōu)惠。他們被要求估計(jì)自己的應(yīng)納稅額并用季度分期付款的方式匯給稅務(wù)局。公司可以 避免納稅把納稅義務(wù)推遲到以后的納稅期間。這個(gè)規(guī)定有利于中小企業(yè)利用稅收扣除來(lái)減少他們的稅務(wù)負(fù)擔(dān)和應(yīng)納所得稅額。 物價(jià)上漲的時(shí)候采用后進(jìn)先出法是比較好的存貨計(jì)價(jià)方法。其它情況企業(yè)可以決定使用哪些會(huì)計(jì)記錄方法以實(shí)現(xiàn)合理減稅的目的。 相反，以權(quán)責(zé)發(fā)生制為基礎(chǔ)的記錄會(huì)非常明確的區(qū)分收入和費(fèi)用發(fā)生的期間，不管現(xiàn)金有沒(méi)有收到或支付。 包括選擇會(huì)計(jì)方法和存貨計(jì)價(jià)方法，采購(gòu)設(shè)備的支付時(shí)間，選擇有利有納稅的投資方案。 專(zhuān)家建議企業(yè) 家和小 企 業(yè)主 在每一個(gè)納稅年度的年中 進(jìn)行正式的稅收籌劃會(huì)議 。 On the other hand, to keep learning and understanding of national trends and policies on tax reform measures amendments and adjustments, accurately grasp the limits of tax regulations and policies, indepth study of the relevant provisions of tax law