【正文】 plies to various types of employee benefits that can provide a business with tax deductions, such as contributions to life insurance, health insurance, or retirement plans. As an added bonus, many such benefit programs are not considered taxable ine for employees. Finally, tax planning applies to various types of investments that can shift tax liability to future periods, such as treasury bills, bank certificates, savings bonds, and deferred annuities. Companies can avoid paying taxes during the current period for ine that is reinvested in such taxdeferred instruments. Tax Planning for Different Business Forms 外文原 文 5 The first step in tax planning— for small business owners and professionals, at least— is to select the right form of organization for your enterprise, according to Albert B. Ellentuck in the Laventhol and Horwath Small Business TaxPlanning Guide. You39。s products are valueadded tax rate applies to 17% capital gains tax liability 34,000 yuan (90 17% 70 17%)。在納稅年度結(jié)束時(shí)購(gòu)買必要的設(shè)備可以成為有價(jià)值 納稅籌劃方法 ，使不必要的采購(gòu)不建議。 弗雷德里克 在他的書中寫到：“ 稅收知識(shí)擁有強(qiáng)大的盈利的可能性。費(fèi)用的記錄也是在支付時(shí)而不是在發(fā)生時(shí)。然而，權(quán)責(zé)發(fā)生制條件下，擁有少量應(yīng)收賬款和大量流動(dòng)負(fù)債的企業(yè) 會(huì)支付較少的企業(yè)所得稅。 稅法提供兩種存貨計(jì)價(jià)方法：先進(jìn)先出 法和后進(jìn)先出法。 設(shè)備采購(gòu)。 稅收籌劃也適用于各種類型的員工福利 ,可以提供了一定的商業(yè)減稅 ,如貢獻(xiàn)與人壽保險(xiǎn)、醫(yī)療保險(xiǎn)、或退休計(jì)劃。這是因?yàn)闃I(yè)主企業(yè)投資人和組織的合作伙伴關(guān)系 ,他們繳納的是個(gè)人所得稅而不是企業(yè)所得稅 。 另外，企業(yè)要正確地進(jìn)行節(jié)稅，需要通過(guò)以下的主要途徑。 三、“避重就輕”轉(zhuǎn)換納稅義務(wù)。企業(yè)可以在不違反稅法和財(cái)務(wù)制度的前提下，通過(guò)對(duì)各項(xiàng)費(fèi)用充分合理的列支，對(duì)各項(xiàng)可能發(fā)生的損失進(jìn)行充分估計(jì)，縮小稅基，減少應(yīng)納稅所得額。如果該企業(yè)進(jìn)行了稅務(wù)籌劃，支付稅務(wù)咨詢費(fèi) 200 元，則該企業(yè)應(yīng)納稅所得額 100000 元西安交通大學(xué)城市學(xué)院本科生畢業(yè)設(shè)計(jì)（論文） 12 （ 100200200），應(yīng)納所得稅 27000 元（ 100000 27%），通過(guò)比較可以發(fā)現(xiàn)，進(jìn)行稅務(wù)籌劃支付費(fèi)用僅為 200 元，卻節(jié)稅 6066 元（ 3306627000）。因此，企業(yè)在選擇稅務(wù)籌劃方案時(shí)，不能僅把目光盯在某一時(shí)期納稅較少的方案上，而要考慮企業(yè)的發(fā)展目標(biāo)，選擇有利于增加企業(yè)整體收益的方案。 。對(duì)于納稅人來(lái)講，利用稅收優(yōu)惠政策進(jìn)行納稅籌劃的重點(diǎn)在于如何合理運(yùn)用稅收政策法規(guī)的規(guī)定，適用較低或較優(yōu)惠的稅率，妥善規(guī)劃生產(chǎn)經(jīng)營(yíng)活動(dòng)，使其實(shí)際稅負(fù)最低，以達(dá)到節(jié)稅的效果。例如 ，很多籌劃方案中都有增值稅一般納稅人與小規(guī)模納稅人選擇的籌劃。對(duì)于一些可能發(fā)生的損失，如壞賬損失等，企業(yè)應(yīng)充分預(yù)計(jì)，在稅法允許的范圍內(nèi)盡可能按上限提足準(zhǔn)備金。最典型的例子就是對(duì)兼營(yíng)非應(yīng)稅勞務(wù)進(jìn)行的節(jié)稅籌劃。根據(jù)我國(guó)現(xiàn)行稅法規(guī)定，企業(yè)的借款利息支出在一定范圍內(nèi)可以稅前列支，而股息支出則只能在企業(yè)的稅后利潤(rùn)中列支。 外文譯文 11 因?yàn)橹行∑髽I(yè)主收到的工資不是普通的工資水平， 業(yè)主的獨(dú)資和合伙企業(yè)不需要保留所得稅 。最后 ,稅收籌劃適用于各種類型的投資 ,稅務(wù)責(zé)任 可以 轉(zhuǎn)移未來(lái)期間 ,如國(guó)庫(kù)券、銀行證書 ,儲(chǔ)蓄債券 ,以及遞延養(yǎng)老金。這些錢需要在以后的年度進(jìn)行攤銷。先進(jìn)先出法的存貨成本是最近購(gòu)買的存貨的成本，后進(jìn)先出法的存貨成本是最先購(gòu)買的存貨的成本。除了農(nóng)業(yè)企業(yè)和類似醫(yī)生、律師這樣的人才服務(wù)，銷售量 500 萬(wàn)美元以上的企業(yè)也要求使用權(quán)責(zé)發(fā)生制。收付實(shí)現(xiàn)制的記錄比權(quán)責(zé)發(fā)生制簡(jiǎn)單，它可以提供一個(gè)精確的現(xiàn)金流，而且收入不會(huì)在現(xiàn)金收到以前被記錄?！? 一般 領(lǐng)域 的納稅籌劃 有幾個(gè)一般稅收籌劃 方法 ,適用于各種小型企業(yè)。推遲 納 稅使該公司能夠利用這些錢免息，有時(shí)甚至是賺取利息稅，直到下一次到期。s Law of the State Council for approval of hightech industrial development zone of the hightech enterprises, since the production from the fiscal year ine tax exemption for 2 years. Tobusiness use of wastewater, waste gas, waste residue and other waste as the main raw materials for production, 5 years in the ine tax reduction or exemption. In addition, to support agriculture and the development of UNESCO Wei investment, countries have different tax incentives. Business operators should refer to policy, paring the investment environment, investment ine, investment risks a nd other factors, decided to invest in the region, investment direction, as well as investment projects, a reasonable tax planning, in order to reduce the corporate tax burden. It should be noted that the abovementioned methods taxpayers use tax, on the one hand, it is necessary to ply with the characteristics of enterprise production and management, overall planning, prehensive consideration and can not cater for all kinds。 some of these are discussed below: SOLE PROPRIETORSHIPS AND PARTNERSHIPS. Tax planning for sole proprietorships and partnerships is in many ways similar to tax planning for individuals. This is because the owners of businesses organized as sole proprietors and partnerships pay personal ine tax rather than business ine tax. These small business owners file an informational return for their business with the IRS, and then report any ine taken from the business for personal use on their own personal tax return. No special taxes are imposed except for the selfemployment tax (SECA), which requires all selfemployed persons to pay both the employer and employee portions of the FICA tax, for a total of percent. Since they do not receive an ordinary salary, the owners of sole proprietorships and partnerships are not required to withhold ine taxes for themselves. Instead, they are required to estimate their total tax liability and remit it to the IRS in quarterly installments, using Form 1040 ES. It is important that the amount of tax paid in quarterly installments equal either the total amount owed during the previous year or 90 percent of their total current tax liability. Otherwise, the IRS may charge interest and impose a stiff penalty for underpayment of estimated taxes. Since the IRS calculates the amount owed quarterly, a large lumpsum payment in the fourth quarter will not enable a taxpayer to escape penalties. On the other hand, a significant increase in withholding in the fourth quarter may help, because tax that is withheld by an employer is considered to be paid evenly throughout the year no matter when it was withheld. This leads