【正文】 券 ,以及遞延養(yǎng)老金。公司可以避免納稅把納稅義務(wù)推遲到以后的納稅期間。 不同商務(wù)形式的納稅籌劃。 “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?！? 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)。獨資和合伙企業(yè)的稅收籌劃在很多方面都類似于個人的稅收籌劃。這是因為業(yè)主企業(yè)投資人和組織的合作伙伴關(guān)系 ,他們繳納的是個人所得稅而不是企業(yè)所得稅。沒有特別的稅收是除了對自謀職業(yè)稅收 ,也就是要求所有的自雇人員支付雇主和雇員都 FICA 的部分稅收 ,總共 %。 因為中小企業(yè)主收到的工資不是普通的工資水平，業(yè)主的獨資和合伙企業(yè)不需要保留所得稅。他們被要求估計自己的應(yīng)納稅額并用季度分期付款的方式匯給稅務(wù)局。否則 ,國內(nèi)稅務(wù)局可能會收取較高利息的 ,并處懲罰失業(yè)估計稅。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。 另一個可行的稅務(wù)籌劃策略是建立組織伙伴關(guān)系，估計預(yù)期損失。這樣，就可以通過四川大學(xué)錦城學(xué)院本科畢業(yè)論文 中小企業(yè)稅務(wù)籌劃 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。 C 類公司。 C 類公司的稅收籌劃和合伙是有很大不同的。因為 C 類公司獲得利潤交納的是 企業(yè)所得稅而不是個人所得稅。公司納稅多少取決于凈利潤的多少。 1997 年，收入不超過 5 萬美元要交 15%的所得稅， 5 萬美元到 萬美元之間交 25%的所得稅， 萬美元到 10 萬美元之間交 34%的所得稅， 10 萬美元到 元美元之間交 39%的所得稅， 萬美元到 1000 萬美元之間交 34%的所得稅。個人服務(wù)公司 ,如醫(yī)療的律師事務(wù)所 ,繳納費率的35%。除了基本企業(yè)稅收、公司會受到一些特殊的稅。 公司必須準備交納所得稅，大多數(shù)其他的公司可以自由選擇的基礎(chǔ)上為他們提供最優(yōu)惠的稅收政策。大部分 S 類公司和 C 類公司便用 公歷年法計算所得稅。其它公司可以使用財務(wù)年度的基礎(chǔ)上計算公司納稅年度。這能供幾方面的優(yōu)勢。例如 ,許多公司選擇結(jié)束他們的財政年度在 1 月 31 日和給他們的股東 /雇員獎金。獎金仍申請扣減稅項 ,為公司股東享有 ,個人使用的稅錢沒有由于直到 4 月 15 日的來年。 C 類公司的老板和員工都要接受薪水為其工作，所有的薪金都能給減稅做貢獻。許多較小的公司可以安排付款的所有企業(yè)所得稅工資和福利 ,沒有留下收入受企業(yè)所得稅。當然 ,個人股東 /雇員必須繳納個人所得稅。然而 ,公司可以運用稅收規(guī)劃策略推遲的或增加公司和個人貧富之間為了付稅在可能的 最低稅支架。一個主要的缺點是 ,企業(yè)的稅后收入公給股東 ,股東分紅的部分也要繳所得納。這種情況被稱為“雙重課稅。” 公司制。 S 類公司通過把收益直接分配給股東 ,不需支付股息，避免雙重征稅的問題。專家們指也，通常 S 類公司比 C 類公司更容易避稅 . 另一個適用于 S 公司的避稅方案是減少發(fā)給雇員的工資，因為 FICA 稅是針對工資的，把盈利通過股息的方式分給員工就可以減少 FICA 稅。不過需要注意的是不合理的低工資會遇到美國稅務(wù)局的責(zé)難。 四川大學(xué)錦城學(xué)院本科畢業(yè)論文 中小企業(yè)稅務(wù)籌劃 附件 2：外文原文 Tax Planning Tax planning involves conceiving of and implementing various strategies in order to minimize the amount of taxes paid for a given period. For a small business, minimizing the tax liability can provide more money for expenses, investment, or growth. In this way, tax pla nning can be a source of working capital. According to The Entrepreneur Magazine Small Business Advisor, two basic rules apply to tax planning. First, a small business should never incur additional expenses only to gain a tax deduction. While purchasing necessary equipment prior to the end of the tax year can be a valuable tax planning strategy, making unnecessary purchases is not remended. Second, a small business should always attempt to defer taxes when possible. Deferring taxes enables the business to use that money interestfree, and sometimes even earn interest on it, until the next time taxes are due. Experts remend that entrepreneurs and small business owners conduct formal tax planning sessions in the middle of each tax year. This approach will give them time to apply their strategies to the current year as well as allow them to get a jump on the following year. It is important for small business owners to maintain a personal awareness of tax planning issues in order to save money. Even if they employ a professional bookkeeper or accountant, small business owners should keep careful tabs on their own tax preparation in order to take advantage of all possible opportunities for deductions and tax savings. Whether or not you enlist the aid of an outsider, you should understand the basic provisions of the tax code, Albert B. Ellentuck wrote in the Laventhol and Horwath Small Business Tax Planning Guide. Just as you would not turn over the management of your money to another person, you should not blindly allow someone else to take plete charge of your tax paying responsibilities. In addition, as Frederick W. Dailey wrote in his book Tax Savvy for Small Business, Tax knowledge has powerful profit potential. Knowing what the tax law has to offer can give you a far better bottom line than your petitors who don39。t bother to learn. General Areas of Tax Planning There are several general areas of tax planning that apply to all sorts of small businesses. These areas include the choice of accounting and inventoryvaluation methods, the timing of equipment purchases, the spreading of business ine among family members, and the selection of taxfavored benefit plans and investments. There are also some areas of tax planning 四川大學(xué)錦城學(xué)院本科畢業(yè)論文 中小企業(yè)稅務(wù)籌劃 that are specific to certain business forms— ., sole proprietorships, partnerships, C corporations, and S corporations. Some of the general tax planning strategies are described below: ACCOUNTING METHODS. Accounting methods refer to the basic rules and guidelines under which businesses keep their financial records and prepare their financial reports. There are two main accounting methods used for recordkeeping: the cash basis and the accrual basis. Small business owners must decide which method to use depending on the legal form of the business, its sales volume, whether it extends credit to customers, and the tax requirements set forth by the Internal Revenue Service (IRS). The choice of accounting method is an issue in tax planning, as it can affect the amount of taxes owed by a small business in a given year. Accounting records prepared using the cash basis recognize ine and expenses according to realtime cash flow. Ine is recorded upon receipt of funds, rather than based upon when it is actually earned, and expenses are recorded as they are paid, rather than as they are actually incurred. Under this accounting method, therefore, it is possible to defer taxable ine by delaying billing so that payment is not received in the current year. Likewise, it is possible to accelerate expenses by paying them as soon as the bills are received, in advance of the due date. The cash method is simpler than the accrual method, it provides a more accurate picture of cash flow, and ine is not subject to taxation until the money is actually received. In contrast, the accrual basis makes a greater effort to recognize ine and expenses in the period to which they apply, regardless of whether or not mon