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外文翻譯---企業(yè)中的稅收籌劃:以孟加拉國為視角-其他專業(yè)-文庫吧資料

2025-01-27 09:19本頁面
  

【正文】 ive fees by giving advice on alternative ways of arranging facts. In other words, most professional tax planning is little more than the prearrangement of facts in the most taxfavored way (Sommerfeld et al., 1980: 28/1). Even the International Accounting Standard 12, Ine Taxes (IAS 12) has suggested exploiting tax planning opportunities through changing the accounting method or arranging the facts. Under paragraph 30 of IAS 12, tax planning opportunities are actions that the enterprise would take in order to create or increase taxable ine in a particular period before the expiry of a tax loss or tax credit carryforward. IAS 12 has mentioned following few examples how, in some jurisdictions, taxable profit may be created or increased: (a) by electing to have interest ine taxed on either a received or receivable basis。 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。 (c) any foreign association or body, not incorporated by or under any law, which the National Board of Revenue may, by general or special order, declare to be a pany for the purposes of the Ine Tax Ordinance. For preferential tax purpose, from assessment year (AY) 20212021 [vide the Finance Act 2021 to the Finance Act 2021] panies are classified into following groups: (1) Company being bank, insurance or financial institution。 (bbb) any association or body incorporated by or under the laws of a country outside Bangladesh。 (b) any nationalised banking or other financial institution, insurance body and industrial or business enterprise。 5. ply with notices received from the tax authorities。 3. pay advance tax in time, if applicable。 designing an effective means of achieving some future goals (ends)” – Kohler’s Dictionary for Accountants (Cooper and Ijiri, 1984: 383). Business means “the carrying on of trade or merce, involving the use of capital and having, as a major objective, ine derived from sales of goods or services” – Kohler’s Dictionary for Accountants (Cooper and Ijiri, 1984: 78). According to section 2(14) of the Ine Tax Ordinance (ITO), 1984, “business” includes any trade, merce or manufacture, or any adventure or concern in the nature of trade, merce or Thus, ?tax planning in business? means dealing with the tax matters of a business entity with a view to maximizing the aftertax rate of return on investments after ensuring voluntary tax pliance. For this purpose, each business entity has to – 1. ensure that it keeps proper records。 Information Systems University of Dhaka, Dhaka Abstract: This paper highlights the tax planning issues in the context of business environment in Bangladesh. Given the plexity and the tax law ambiguity prevailing in Bangladesh, this paper enpasses the traditional tax planning devices along with a brief overview of the ScholesWolfson paradigm of tax planning strategies. The fiscal plans are referred to the related tax law provisions (mentioned in the appendices in a very anized manner), which are expected to be very useful for the existing and potential businessmen. Keywords: Tax pliance, Tax minimization Effective tax planning, Tax strategy, Tax incentives. Introduction The term ?tax planning in business? consists of three main words: tax, planning, and business. Tax is “a contribution exacted by the state” – Chambers English Dictionary (1992). “The term taxes is confined to pulsory, unrequited payments to general government” – (OECD, 1988: 37。 , R. M, H , H. R. 布魯克 . .紐約:哈考特國際公司 . 8. Rajaratnam, S. .印度:法律研究有限公司 . 9. 羅伯斯 ANCSW, Y 參考文獻(xiàn): 1. 議院英文詞典 .新德里:聯(lián)合出版有限公司, 1992. 2. 庫珀 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。 有時(shí)候,一個(gè)簡單易用的規(guī)定可能不利于某些納稅人(例,在第 82C 條中從源頭處理稅負(fù)減輕作為最終減輕納稅義務(wù)對(duì)虧損企業(yè)是不可取的)。 在選擇案件有二分的業(yè)務(wù)決策,有利于稅收的規(guī)定只有一個(gè)。 凡稅務(wù)規(guī)劃機(jī)會(huì)后期應(yīng)課稅利潤提前到較早期間,利用信貸或稅收抵扣虧損結(jié)轉(zhuǎn)利潤仍取決于未來應(yīng)課稅存在的來源,其他國際會(huì)計(jì)準(zhǔn)則遠(yuǎn)大于臨時(shí)性的差 異(未來的臨時(shí)差異 2021: 740)。 (三)通過出售,租賃,也許回來資產(chǎn)升值已經(jīng)升值,但是該稅基不作調(diào)整,以反映這些 。 國際會(huì)計(jì)準(zhǔn)則第 12 條提到以下幾個(gè)例子,說明在一些權(quán)限上,應(yīng)課稅溢利益可能會(huì)創(chuàng)建或增加: (一)通過選舉或有利息收入征稅就收到或應(yīng)收的基礎(chǔ) 。就連國際會(huì)計(jì)標(biāo)準(zhǔn) 12 條, 所得稅 (國際會(huì)計(jì)準(zhǔn)則第 12 條)已建議利用稅收籌劃事實(shí)的機(jī)會(huì),通過改變會(huì)計(jì)處理方法或安排。7 事實(shí)的由 最高素質(zhì)的專業(yè)稅務(wù)專家為對(duì)他們最有利可圖的賺取費(fèi)用安排其他方式提供意見。 事實(shí),但是,一般適合進(jìn)行修改。 最后對(duì)納稅義務(wù)有作用的變量有 3 個(gè): 法律,事實(shí)和行政 (有時(shí)司法)過程 。 根據(jù)收入的性質(zhì),某些類型的收入免征全部或部分。 納稅義務(wù)取決于是否應(yīng)計(jì)收入將區(qū)外國家(受豁免或減免稅)或孟加拉國還是收入稅贏得了很高的實(shí)體建立在一個(gè)低稅區(qū)域。 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)。 稅收遞延稅項(xiàng)后,是節(jié)省的資金時(shí)間價(jià)值的基礎(chǔ)。 非傳遞實(shí)體(公司)受到雙重征稅,一旦在企業(yè)層面,然后再是股東的水平。 不同的實(shí)體有不同的稅率 。 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 要討論如下。 只作規(guī)劃用途的相應(yīng)比例是速率的交易將被征稅,即邊際稅率 速度在未來塔卡的收入才須課稅。 ( 3) 如果收入稅減少管轄權(quán)產(chǎn)生在低利率。 稅務(wù)規(guī)劃原則: 瓊斯和羅茲 卡塔那西( 2021)建議以下四個(gè)稅務(wù)規(guī)劃原則: ( 1) 如果收入稅減少實(shí)體所賺取的是受低利率。 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 。之后,一個(gè)特別簡單的方法來逃避納稅,是避免企業(yè)投資有利可圖。 原因是,在承包世界昂貴,尺寸執(zhí)行稅收最小化的策略可能沿著 非稅收 引進(jìn)大量費(fèi)用 。 據(jù) Lakhotia 和 Lakhotia( 1998年: 10),“‘稅務(wù)籌劃’需要最大限度地利用稅收法規(guī)的豁免,減免,退稅,優(yōu)惠和允許其他稅務(wù)寬減,導(dǎo)致納稅人減少稅收的稅務(wù)法律責(zé)任。從狹義上講,稅收籌劃和避稅是可以互換使用。 [ 專員訴紐曼 , 159卷第 848(加利福尼亞州 2, 1947 年), 參閱: 斯科爾斯, 2021: 5]。 每個(gè)人都這樣做,是富裕還是貧窮,都做的對(duì),因?yàn)闆]有人欠任何公眾責(zé)任支付比法律要求:稅收強(qiáng)制執(zhí)行勒索,而不是自愿捐款。 也許最有名的聲明避免了稅收防御來自法官 Learned Hand 筆下 。 避稅“是沒有被法律打破的逃避稅收的藝術(shù) 。 避免牽涉到‘一切通過合法手段嘗試防止或減少納稅責(zé)任,否則,將招致利用一些法規(guī)或法律的漏洞 ...它的前提是存在的替代品,其中一個(gè)結(jié)果是比別人是稅金少’( 1966年皇家稅務(wù)委員會(huì)報(bào)告: 538。 Jagadisan J. 法官已經(jīng)在 阿魯娜集團(tuán)訴國家產(chǎn)業(yè)馬德拉斯( 1965) 案的判決中提及,“避稅不是逃稅且沒有它的恥辱,因?yàn)?,它是健全的法律,?dāng)然,不差道德,任何人如此安排自己的事務(wù) ,以減少稅收的沖擊減至最低。 因此,逃稅是非法的,不道德的。 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)。 正如韋布利人所說( 1991: 23),“ 違規(guī)行為是一個(gè)比逃避更中立的詞語,因?yàn)樗徽J(rèn)為一個(gè)不準(zhǔn)確的納稅申報(bào)的結(jié)果必然是當(dāng)局的意圖詐騙,并認(rèn)識(shí)到,不準(zhǔn)確實(shí)際上可能導(dǎo)致多繳稅款的。 有時(shí),它被稱為通過犯罪行為或者漏檢來“騙稅”。然而,由于這些道德問題,而有關(guān)稅收處理任何類型的戰(zhàn)略,我們必須認(rèn)識(shí)到 逃稅、避稅和稅務(wù)籌劃之間的區(qū)別。 我只想說條例,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
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