【正文】 年（第 18 號(hào)法令） 2包括： （一） 設(shè)立或法人團(tuán)體或根據(jù)法律構(gòu)成任何暫時(shí)的力量 。 這些函數(shù)有兩種類型：（ 1）遵守稅收活動(dòng)， （ 2） 稅收籌劃活動(dòng)。 規(guī)劃 是“預(yù)先的決策過(guò)程中實(shí)現(xiàn)既定目標(biāo)的必要因素 。 譯 文 評(píng) 閱 評(píng)閱要求： 應(yīng)根據(jù)學(xué)校“譯文要求”，對(duì)學(xué)生譯文的準(zhǔn)確性、翻譯數(shù)量以及譯文的文字表述情況等作具體的評(píng)價(jià)。 指導(dǎo)教師評(píng)語(yǔ)： 指導(dǎo)教師（簽字） 年 月 日2 譯自： Social Science Research Network 企業(yè)中的稅收籌劃：以孟加拉國(guó)為視角 斯瓦潘庫(kù)馬爾巴拉， FCMA 達(dá)卡大學(xué)，達(dá)卡 副教授 會(huì)計(jì)及資訊系統(tǒng)系 摘要： 本文強(qiáng)調(diào)了稅收籌劃在孟加拉國(guó)的問(wèn)題范圍內(nèi)的經(jīng)營(yíng)環(huán)境。設(shè)計(jì)一種有效的方式來(lái)達(dá)到一 些未來(lái)目標(biāo)（結(jié)尾）” —— 柯勒會(huì)計(jì)詞典（庫(kù)珀和依基瑞， ）。 稅收遵從活動(dòng) 是那些活動(dòng)，其中包括的功能或義務(wù)按照多方面的財(cái)政法規(guī)的規(guī)定。 （二） 任何國(guó)有化銀行或其他金融機(jī)構(gòu)，保險(xiǎn)機(jī)構(gòu)，工業(yè)或商業(yè)企業(yè) 。 獨(dú)資企業(yè)沒(méi)有單獨(dú)納稅的個(gè)別業(yè)主身份和運(yùn)行獨(dú)資將有“個(gè)人”實(shí)體地位的生意，而不是業(yè)主的，但兩者合伙制律師事務(wù)所和公司具有鮮明的個(gè)人身份 —— “企業(yè)”和“公司”的分別 。 該實(shí)體的收入將通過(guò)業(yè)主，并在其他應(yīng)稅收入的積累業(yè)主的其他收入。但是，不能在任何稅由任何公司合伙人支付在收入方面的份額的稅金，因此 DCT（稅務(wù)局）將從公司收集它 。第一，稅務(wù)所付出的實(shí)體，然后是第二個(gè)稅繳納由業(yè)主或股東對(duì)公司的實(shí)體（合伙企業(yè)）。 我只想說(shuō)條例，在所得稅，稅率有幾節(jié)進(jìn)行秘密在哪里投資收入可以在合法的納稅額和規(guī)定的稅率并不總是對(duì)投資往往是非常低的 [例如，具體的稅率在 300 塔卡或 500 塔卡或 200 塔卡，每平方米為投資房產(chǎn)（ 19B 條）， ％的投資案契約值（ 19BB）， 10％或15％的案件在購(gòu)買價(jià)值機(jī)動(dòng)車輛投資 ]。 這是恥辱和內(nèi)疚的社會(huì)和心理后果，例如，涉及不同的成本，因?yàn)槟抢锩媾R的是被捕并被判罰款或發(fā)送到一個(gè)監(jiān)獄的風(fēng)險(xiǎn)。 避稅“是沒(méi)有被法律打破的逃避稅收的藝術(shù) 。從狹義上講，稅收籌劃和避稅是可以互換使用。 傳統(tǒng)的稅收籌劃與以合法減少稅務(wù)履行為主要目的的避稅是相同的 。 稅收籌劃的影響因素： 根據(jù)瓊斯和羅茲 卡塔那西（ 2021 年），以下是稅收籌劃的因素影響： （ 1）哪些實(shí)體進(jìn)行交易？ （ 2）在什么時(shí)期發(fā)生了交易？ （ 3）哪些權(quán)限可以在交易中轉(zhuǎn)換？ （ 4）是什么性質(zhì)的收入？ 上述因素已經(jīng)簡(jiǎn) 要討論如下。 納 稅人有稅收時(shí)要考慮實(shí)際支付（例如，今年估計(jì)與計(jì)算每季結(jié)束）。 事實(shí)，但是，一般適合進(jìn)行修改。 （三）通過(guò)出售，租賃，也許回來(lái)資產(chǎn)升值已經(jīng)升值，但是該稅基不作調(diào)整，以反映這些 。8 本文重點(diǎn)介紹了企業(yè)各個(gè)方面的稅收籌劃和稅收策略，雖然不是在一個(gè)詳盡的方式。C , R. M, H ， H. R. 布魯克 . .紐約：哈考特國(guó)際公司 . 5. ply with notices received from the tax authorities。 and (b) Publicly traded pany. From AY 20212021, as per the Explanation given in the relevant Schedule for ine tax rates in the Finance Act, “publicly traded pany” means a pany which fulfills the following conditions: (a) The pany is registered in Bangladesh under the Companies Act 1913 or 1994。 vide Webley et al. 1991: 2). Tax avoidance “is the art of dodging taxes without breaking the law. ……tax avoidance means of traveling within the framework of the law or acting as per the language of the law only in form, but murdering the very spirit of the law and thus acting against the intention of the law and defeating the purpose of the particular legal enactment” (Lakhotia and Lakhotia 1998: 10). Perhaps the most celebrated statement made in defense of tax avoidance came from the pen of Judge Learned Hand. In a dissenting opinion, in Commissioner v. Newman case, he once said: Over and over again courts have said that there is nothing sinister in so arranging one?s affairs as to keep taxes as low as possible. Everybody does so, rich or poor, and all do right, for nobody owes any public duty to pay more than the law demands: taxes are enforced exactions, not voluntary contributions. To demand more in the name of morals is mere cant. [Commissioner v. Newman, 159 848 (CA2,1947), vide Scholes et al., 2021: 5]. Tax Planning As stated earlier, tax planning is legal, desirable for the fiscal policymakers and ethical. In a narrow sense, tax planning and tax avoidance are used interchangeably. But for tax avoidance purpose, usual means are the exploiting the ?tax loopholes?, or getting the advantages of tax law ambiguity, and hence it is often distinguished from tax planning. According to Lakhotia and Lakhotia (1998: 10), “?Tax planning? takes maximum advantage of the exemptions, deductions, rebates, reliefs and other tax concessions allowed by taxation statutes, leading to the reduction of the tax liability of the tax payer.” However, according to Scholes and Wolfson (1992: 3), “Traditional approaches to tax planning fail to recognize that effective tax planning and tax minimization are very different things. The reason is that in a world of costly contracting, implementation of taxminimizing strategies may introduce significant costs along nontax dimensions. Therefore, the taxminimization strategy may be 13 undesirable. After all, a particular easy way to avoid paying taxes is to avoid investing in profitable ventures.” Thus, effective tax planning means not to minimize tax, but to maximize aftertax rates of return on assets. TRADITIONAL TAX PLANNING TECHNIQUES Traditional tax planning is equivalent to tax avoidance with the main purpose of legal reduction of tax liability. Following are the major issues regarding this type of tax planning. Tax Planning Principles: Jones and RhoadsCatanach (2021) have suggested following four tax planning principles: ^ Taxes decrease if ine earned by entity is subject to a low rate. ^ Taxes decrease if payment can be deferred to a later year, because tax deferred is tax reduced. ^ Taxes decrease if ine is generated in a low rate jurisdiction. ^ Taxes decrease if ine is taxed at a preferential rate. For planning purposes only relevant rate is rate at which the transaction will be taxed, ., marginal rate – rate at which next Taka of ine will be taxed. The marginal tax rate may change as follows: (a) higher bracket due to more ine, or (b) law may be changed and a new rate is prescribed. Factors Affecting Tax Planning: According to Jones and RhoadsCatanach (2021), following are the factors affecting tax planning: ? Which entity undertakes the transaction? ? Over what period does a transaction take place? ? In which jurisdiction does the transaction take place? ? What is the character of the ine? The above factors have been briefly discussed below. ^ Choice of Entity: The first factor to affect the tax planning is the entity undertaking the transaction. Different entities have different tax rates. Passthrough entities (soleproprietorship) allow shifting ine to owner and one level of tax. Nonpassthrough entities (panies) are subject to double taxation, once at corporate level and then again at the shareholder level. ^ Period of Transaction: Tax planning is affected by the period ove