外文翻譯---淺談房地產(chǎn)開(kāi)發(fā)企業(yè)的稅收籌劃-其他專業(yè)-資料下載頁(yè)
2025-01-19 09:38本頁(yè)面
【正文】 the adjustment of taxable ine by the Inland Revenue Department is to test, but if some method can make the wages, hospitality, advertising fees are not excessive, these methods are reasonable avoidance measures, the boundaries between legal and illegal users were required under circumstances to make the necessary professional judgments. In addition, if some projects not up to standard, other excess may be related to the swap, so that the whole is not exceeded. Of course, this requires some degree of good grasp. As the real estate business expenses each year is a huge advertising costs, advertising expenditures and sales are closely linked, each year, spending 2% of sales. Threshold can be deducted, if the cost of advertising by the Corporation unified plan, agreed to pay, advertising costs are likely to arise out of proportion head case and not in the tax deduction, while the other costs associated with the pany’s advertising reach this ratio is also, when advertising costs can be achieved to the reasonable transfer of associated gas transportation. 3 theoretical effort When the existence of two or more tax options, panies should design and logistics, to achieve the minimum, a reasonable tax. Although the adjustment of taxable ine by the Inland Revenue Department is to test, but if some method can make the wages, hospitality, advertising fees are not excessive, these methods are reasonable avoidance measures, the boundaries between legal and illegal users were required under circumstances to make the necessary professional judgments. In addition, if some projects not up to standard, other excess may be related to the swap, so that the whole is not exceeded. Of course., this requires some very good degree of certainty, must also follow the basic principles of tax planning:. (A) consider the plementary economic environment The more developed the local real estate economy, the more intense petition, panies, must find ways to cut costs, the greater the demand for tax planning, and thus the greater the impact of local government. Government policy on tax planning guidance and whether we should decide how to encourage, which involves various government functions, the real deciding whether the preferential policies provided certain criteria are often not the tax authorities, enterprises should make full use of other functions right of approval, to obtain tax relief eligibility. Level of the tax authorities on the business of law enforcement capacity to have a great impact on tax planning. (B) to follow the principle of costeffectiveness Any planning program has its two sides, with a particular implementation of the program planning, business interest in obtaining some of the same time reduce the tax burden will definitely pay extra for the implementation of the program costs, and lost by giving up other programs corresponding opportunities for ine. When the new costs incurred or loss when less than the benefits obtained, the planning program is reasonable, when the costs or losses greater than the benefits obtained, the planning program is the failure of the program. A successful tax planning must be a variety of programs optimized. The lightest tax burden can not be simply that the program is the failure of the program. A successful tax planning must be a variety of programs optimized. The lightest tax burden can not be simply that the program is the best tax planning program. (C) the proper understanding of the principles of tax law and accounting separation Because of different accounting and tax law purposes, the basic premise and the principle followed in some differences in tax planning must take into account the tax laws and corporate accounting system appropriate separation is inevitable. different purposes. The purpose of the development enterprise accounting system is to truly and pletely reflect the financial condition, results of operations and changes in financial position of the picture, for the statement users to provide decision useful information. Fundamental point is to provide investors or potential investor fully understand the veracity of corporate assets and earnings potential. The main purpose of the tax law is to get the country’s fiscal ine, adjusted economic and social development. Different purposes, both times on the same issues of economic behavior or make a different specification requirements. 2. Different basic premise. The basic premise of accounting, including: accounting entity, going concern, accounting stage, moary measurement. Accounting to determine the object, the choice of accounting methods, accounting data collection and so on to the basic premise of accounting basis. Since the purpose of tax accounting system and different, so the basic premise of the two differ. Accounting of the main information needs of persons in accordance with the accounting requirements of accounting units, can be a subject of law, it can be an economic subject. Taxpayer is directly liable to tax according to law, the basic tax units (or natural), that is, the individual taxpayer tax law. Accounting period, as accounting systems and tax laws for different purposes, on ine, expenses, assets, liabilities, etc. to confirm time and scope are sometimes not the same, thus resulting accounting profit before tax and taxable ine differences between the producetiming differences and permanent differences. different principles. As the corporate accounting system and tax laws serve different purposes, leading to two different purposes for the realization of the principles are quite different. Tax also follow some basic principles of accounting, but insist on the legal principle of tax law, ine and balanced principles of fairness, antiavoidance principles and facilitate the collection
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