外文翻译--保持税收筹划

本科毕业论文（设计）
外文翻译
原文：
Planning forever tax savings
Now is the best time to think about reducing your business’s tax bill even lower than the point the economy may have driven it to ... and, of course, to keep that tax bill at its legal minimum for many years to come.
While many of us rely on the advice and help provided by tax professionals or utilize software programs to ensure a low tax bill, the real goal should be a low tax bill not just for this tax year but also for years to come. The best guarantee of consistently low tax bills, this year, next year, and so-on down the road is, of course, tax planning.
Tax planning refers to the taxpayers to reduce the tax burden and to achieve the purpose of taxation zero risk, to the extent permitted by the tax law, the operation of the business, investment, financial management, organization, transactions, and other activities arranged process.
From the concept of tax planning can be seen in: the short term, the corporate tax planning purposes through the operating activities of the arrangement, reduce taxes, saving costs and expenditures, so as to enhance the economic efficiency of enterprises, from a long-term perspective, enterprise consciously to implement the requirements of the various tax laws to its business activities, which allow the enterprise tax concepts, have been enhanced awareness of the law. Therefore, whether in the long term or the short term, corporate tax planning are of great significance.
Grasp the concept of tax planning on the basis of how the successful implementation of corporate tax planning？
It is necessary to fully understand the country's tax policies, and to understand the tax authorities on "reasonable and legitimate" tax explain. Tax planning at the national tax policy within the system, therefore, a prerequisite for the plan is to have a
national tax regulations, and policies, tax authorities understand the "reasonable and legitimate" tax explain. On the one hand, from the Constitution and the existing laws in clear what is "reasonable and lawful." On the other hand, tax authorities and tax management activities, as well as the judiciary and the trial admissible tax cases, the specific understanding of the executive and the judiciary in law enforcement and the judicial process to "reasonable and lawful" defined.
Second, we should draw a clear tax planning, tax avoidance and tax evasion boundaries. From the country's financial point of view, though, tax evasion and tax avoidance, tax planning would reduce the country's tax revenue, but the reduction is fundamental to the nature of the distinction. In theory, tax evasion is a blatant violations and has subsequently; tax avoidance and tax planning has the purpose of planning in advance, for features, but both legitimacy of the existence of difference of tax avoidance is not illegal but with the tax laws legislative purpose contrary to the interests of not receive tax revenue legislators expect interest and tax planning is entirely legitimate, is entirely consistent with the government's policy orientation, follow the legislative intent.
Third, we need to use brain, hiring professional tax planning experts. Tax planning is a high-level financial management and systems engineering, requirements planning staff proficient in tax, accounting, investment, finance, trade, and other professional knowledge, professionalism, more integrated. Therefore, those who are not competent their own projects, experts should be employed to carry out tax planning, tax planning to raise the standard and rationality of tax planning completed the formulation and implementation of the programme. In China, accounting firms, law firms and offices, and other intermediary agencies have gradually carry out tax planning in the business, with their strong professional services capabilities, a wide range of information channels, which can increase their probability of the success of tax planning .
Fourth, we must accurately grasp the scale of tax planning. First, non-tax benefits should not be overlooked. Taxpayers in the course of business is not just the concern of tax-related interests, also concerned with the non-tax benefits. Tax
planning process, we need to pay attention to the taxpayers have a significant impact on political interests, environmental interests, the interests of economies of scale, economic benefits and other non-advertising tax benefits, not too much value on tax-related interests while ignoring important non-tax benefits. Second, we should not only tax planning staff "alone." Tax planning should not only the isolation of tax planning staff planning, "behind closed doors" and should be strengthened with other departments, other staff communication and coordination, gain their understanding and support. Third, it is tax-related risks should not be ignored. Corporate tax planning, it must take full account of the hidden tax-related risks and take steps to spread the risks, so that appropriate and balanced risk, seizing the opportunity to make a, and strive for greater tax receipts. Fourth, to enjoy preferential tax policies should not overlook the potential opportunity cost. Enterprises in the planning, the need to engage in serious cost-benefit analysis, determine economic viability, if necessary, can bring net economic benefits to the enterprise increase, only the dominant tax planning costs and hidden costs are lower than planned proceeds, the programme to be, otherwise we should abandon the plan.
Tax planning is easy: The more tax deductions taken, the lower the business’s taxable income will be — at least for this tax year. Of course, ignoring potential tax deductions this year may mean signifi cant savings in later years when profi ts — and tax bills —are higher. Either way, in order to count, the time to make the moves necessary for those low tax bills is before the end of the tax year.
Tax planning basics
When thinking about any type of tax planning, every business should keep in mind that although the IRS may occasionally disagree, the courts strongly back every taxpayer’s right to choose the course of action that will result in the lowest legal tax liability. Thus, as the end of the tax year fast approaches, every dealer faces several different options as to how to complete certain taxable transactions.
Our tax system has graduated rates that increase along with the income of the business at various tax rates. Thus, one strategy for saving taxes means reducing the tax bracket of the business. Getting the most from the temporary 15% tax rate for
dividends means fi nding another way to reduce corporate level income … and taxes.
Obviously, no business owner can literally reduce the federal income tax rate. They can, however, take actions that will have a similar effect. For example: ✔Choosing the optimal form of organization for the business –such as sole proprietorship, partnership, corporation, or S corporation – while not a year-end tax planning strategy, deserves attention in the overall tax planning process, especially in light of the current (and temporary) 15% tax rate on dividends paid by incorporated businesses.
✔Structuring transactions so that payments received are capital gains. Long-term capital gains earned by noncorporate taxpayers are subject to lower tax rates than other income.
✔Shifting income from a high-tax bracket individual (such as you, the business owner), to a lower-bracket individual (such as your child). One fairly simple way to accomplish this is by hiring your children. Another possibility is to make one or more children partners in the business, so that net profi ts are shared among a larger group.
While the tax laws limit the usefulness of this strategy for shifting “unearned” income to children under the age of 14, some opportunities to lower tax rates still do exist. Remember, however, the time to think about those strategies is during the course of the tax year.
Be consistent
Although the goal is usually to reduce taxes this year, to be really effective the tax bracket should be consistent year after year. If income is up this year but expected to be down next year, for instance, a dental equipment manufacturer might want to postpone asset sales or other unusual transactions until next year when the additional profi ts may not be as likely to put the operation into a higher tax bracket. Or, conversely, if income and profi ts are down this year, disposing of unneeded equipment or business assets via a profitable sale just might generate extra income, income taxed at the business’s current low tax rates.
Depending on the circumstances, a number of legitimate strategies a manufacturer or dealer can employ before year’s end will help them remain in the
same bracket this year, next year, and for many years thereafter. Those basic year-end savings strategies include:
Delaying collections: A cash-basis business can delay year-end billings until late enough in the year so payments will not come in until the following year.
Accelerate payments: Wherever possible, prepay deductible business expenses, including rent, interest, taxes, insurance, etc. Also, keep in mind that the tax rules limit tax deductions for some prepaid expenses.
Accelerate large purchases: Close the purchase of depreciable personal property or real estate within the current year.
Accelerate operating expenses: If possible, accelerate the purchase of supplies or services or the making of repairs.
Accelerate depriciation: Elect to expense or immediately write off the cost of new equipment instead of depreciating it. Remember, the new Section 179 tax rules now permit as an expense up to $250,000 in expenditures for new equipment.
Naturally, what a business can do depends a great deal on the accounting method used by the operation. A cash basis business, for example, deducts expenses as paid and receipts become income when received, or made available. An accrual-basis equipment business realizes income when billed and expenses when incurred, regardless of when income is actually received, or when payment is made.
This year’s law changes
The American Recovery and Reinvestment Act (ARRA) earlier this year extended a number of expiring provisions and created a few more that will affect the year-end planning process. For example:
✔First-year 50% bonus depreciation: ARRA extended the 50% bonus fi rst-year depreciation allowance available for 2008 to 2009.
✔Increased Section 179 expensing: During 2009, businesses can choose to expense and immediately deduct up to $250,000 of the cost of qualifying property and equipment. The $250,000 maximum expensing amount is reduced if the cost of all Section 179 property placed in service in 2009 exceeds $800,000.
✔S corporation built-in gains holding period: For tax years beginning in 2009 or 2010, ARRA eliminates the corporate level tax on the built-in gains of an S corporation that converted from regular C corporation status at least seven tax years before the current tax year.
Going, going, gone
Making year-end planning more urgent than usual, a number of provisions in our tax law expire in 2009. Among the expiring provisions are:
✔The tax credit for research and experimentation expenses
✔Increased alternative minimum tax (AMT) exemption amounts
✔15-year straight-line cost recovery for qualified leasehold improvements, qualifi ed restaurant buildings and improvements, and qualifi ed retail improvements ✔Additional fi rst-year depreciation for 50% of basis of qualifi ed property
✔Increase in expensing to $250,000/$800,000
✔Expensing of “Brown Fields” environmental remediation costs
✔Empowerment zone tax incentives
✔Tax incentives for investment in the District of Columbia
✔Renewal community tax incentives
✔The FUTA surtax of 0.2%
✔65% subsidy for payment of COBRA health-care coverage continuation premiums
✔Reduced estimated tax payments for small businesses .
Tax tail should not wag the dog
There is a great deal of pressure in many businesses to continue cutting costs, including taxes. This coincides with increased scrutiny of tax returns on many levels of government. Identifying opportunities for tax deductions without running afoul of cash-strapped state and local tax authorities should play a role in the planning process.
On a similar note, the fi nancial or operational strengths of a business transaction should always stand on their own, aside from any tax benefi ts derived from them. There is also the question of whether a tax deduction should be taken or, if legally feasible, ignored.
An excellent illustration of the fl exibility of our tax rules are those governing bonuses. A business operating on the accrual basis has the opportunity to fi x the amount of employees’ bonus payments before January 1 — but to pay them early next year. Generally, the bonuses are not taxable to employees until 2010, but are deductible on the operation’s 2009 tax return — so long as announced before the end of 2009, and paid before March 16, 2010.
On the other hand, while few businesses are in a position to pay employee bonuses, a business may benefi t by delaying income until next year. Remember, however, there is constructive receipt when income is made available to the business.
Tax planning all the time
Although tax planning should be a year-round process, a number of year-end strategies can reduce not only this year’s tax bill, but future tax bills as well.The owners and managers of every business should also be taking additional steps to ensure the success of the operation in 2010. Whether or not the business is facing a large tax bill or severely lower taxable income, professional advice is almost a necessity. There should, however, be no uncertainty regarding the need for planning to minimize the bite of taxes this year as well as in future tax years.
Source:Mark E.Battersby,2009.“Planning tax savings”.Ornamental&Miscellaneous Metal Fabricator,vol.92,no.2,november,pp.72-73.
译文：
保持税收筹划
现在是最好的时机去考虑把企业的税收减少，使其甚至低于经济驱使它到达的那个点。

当然，需要花多年时间才能把税收保持在其法定的最小的额。

虽然许多人靠税务专业人士提供的建议和帮助或利用软件程序来少缴纳税收，真正的目的不仅仅是降低今年的税收，还有以后的。

税收筹划就是最稳定的少缴纳税收的方法，今年，下一年，一直下去。

纳税筹划是指纳税人为达到减轻税收负担和实现税收零风险的目的，在税法所允许的范围内，对企业的经营、投资、理财、组织、交易等各项活动进行事先安排的过程。

从纳税筹划的概念中可以看出：短期内，企业进行纳税筹划的目的是通过对经营活动的安排，减少缴税，节约成本支出，以提高企业的经济效益；从长期来看，企业自觉地把税法的各种要求贯彻到其各项经营活动之中，使得企业的纳税观念、守法意识都得到增强。

因此，无论从长期还是从短期来看，企业进行纳税筹划都是很有意义的。

在掌握纳税筹划概念的基础上，企业如何成功地开展纳税筹划呢？
一是要充分了解国家的税收政策，进而了解税务机关对“合理和合法”的纳税解释。

纳税筹划必须在国家税收政策的体系内进行，因此，筹划的先决条件是掌握国家税收法规和政策，同时了解税务机关对“合理和合法”的纳税解释。

一方面，从宪法和现行法律规定中弄清什么是“合理和合法”。

另一方面，从税务机关组织和管理税收活动以及司法机关受理和审判税务案件中，具体了解行政和司法机关在执法和司法过程中对“合理和合法”的界定。

二是要划清税收筹划、避税以及偷税的界限。

从国家的财政角度看，虽然偷税、避税、税收筹划都会减少国家的税收收入，但各种减少的性质具有根本的区别。

从理论上说，偷税是一种公然违法行为且具有事后性；避税和税收筹划都具有事前有目的的谋划、安排特征，但两者的合法程度存在差别；避税虽然不违法但与税法的立法宗旨相悖，避税获得的利益不是税收立法者所期望的利益；而税收筹划则完全合法，是完全符合政府的政策导向、顺应立法意图的。

三是要选用外脑，聘用专业的税收筹划专家。

税收筹划是一项高层次的理
财活动和系统工程，要求筹划人员精通税法、会计、投资、金融、贸易等专业知识，专业性、综合性较强。

因此，对于那些自身不能胜任的项目，应该聘请税收筹划专家来进行，以提高税收筹划的规范性和合理性，完成税收筹划方案的制定和实施。

在我国，会计师事务所、律师事务所及税务师事务所等中介机构已在逐步开展税收筹划业务，凭借他们较强的专业业务能力，广泛的信息渠道等优势，可以增加企业税收筹划的成功概率。

四是要准确把握税收筹划的尺度。

一是不应忽视非税利益。

纳税人在生产经营过程中所关心的不仅仅是涉税利益，还关心非税利益。

税收筹划过程中要重视对纳税人有重大影响的政治利益、环境利益、规模经济利益、广告经济利益等非税利益，不能过分看重涉税利益而忽视重要的非税利益。

二是不应只是税收筹划人员“孤军奋战”。

税收筹划不应只是税收筹划人员的孤立筹划、“闭门造车”，而应加强与其他部门、其他人员沟通和协调，得到他们的理解和支持。

三是不应忽视涉税风险。

企业税务筹划时，必须充分考虑隐藏的涉税风险，采取措施分散风险，使风险适当地均衡，化险为夷，趋利避害，争取更大的税收收益。

四是不应忽略享用税收优惠政策潜在的机会成本。

企业在筹划时，需认真进行成本效益分析，判断经济上是否可行、必要，能否给企业带来纯经济效益的增加，只有税务筹划的显性成本加隐性成本低于筹划收益时，方案才可行，否则应放弃筹划税收筹划很容易：至少在这个纳税年度，税收抵扣的越多，企业应纳税收入就越少。

当企业的利润和应纳税款越高时，今年对潜在的税收减免的忽视，对晚年来说是非常有意义的。

不管怎么，对应纳税较少时采取有利措施的最好时机是在纳税年度之前。

税收筹划的基础
在考虑任何一种税收筹划方法时，每一个企业都应该记住：虽然税务局有时会反对，但法律赋予了每个纳税者有通过筹划来降低税负的权利。

所以在每个纳税年度末时，经营者会面临如何对应纳税收入进行筹划的多种不同的选择。

我们的税收制度有不同等级的税率，即随着企业收入的增加而是用不同的税率。

所以我们减少税负的策略就是降低企业的税级。

对于股利15%的税率就是说找到其他的方法来减少企业的税收。

显然，没有一个企业所有者能减少联邦的税率，但是他们可以通过其他行动来达到相同的效果。

✔企业选择最优的企业组织形式，如个人独资企业、合伙企业等，当然这不是一个年终的税收筹划方法，在整个税收筹划过程中值得注意，特别是在目前对股利支付适用15%的税率下。

✔改变收入的方式，使付款收起作为资本收益，非企业组织机构的长期资本所得按照比其他收入低的税率缴税。

✔把收入从一个高税收等级的个体（比如你）转到一个低税收等级的个体（比如你孩子），一个简单的方法就是你雇佣你孩子，另外一种可行的方法就是在商业合作拥有更多的孩子，这样净利润就会被更多的人分配。

然而税法对不准把非劳动所得转移给未满14周岁的儿童做出了规定，但其他降低税率的机会还是存在的。

但必须记住在考虑税收筹划方法时必须在纳税年度内。

保持一致性
虽然税收筹划的目标常常是减少本年度的纳税，为了真正对税收等级产生影响，必须年与年之间保持一致。

例如，一个设备制造商今年收入增加了，但预计下一年会减少，它会推延资产的销售或其他异常交易，直到下一年的额外收入不会把企业的税级提高。

或者相反的，假如今年的收入和利润下降了，那么通过销售企业的闲置设备或资产来获得额外的收入，收入按当前的低税率缴纳税款。

根据具体情况，产商和经销商在年度末前可以应用很多合法的方法来保持税收等级，对于明年，后年等以后年度仍可以。

这些年末筹划方法包括：✔延迟债务清偿：把应偿还债务尽可能推迟，直到下年才偿还。

✔加速付款：只要有可能就预付可抵扣的营业费用，包括租金、利息、税收、保险费等。

同时应该记住税收规则对预付费用可抵扣的限制。

✔加速购买：减少本年度可折旧个人资产和不动产的购买。

✔增加营业费用：如果可能，增加所需产品或服务的购买，或增加维修费用。

✔增加折旧：直接扣除新设备的成本，而不是每年计提折旧，第179条税收条例允许新设备的支持增加到250000美元。

当然，商业活动能做什么很大程度上取决于会计制度的使用。

以现金为基础的业务，比如，当收到时，做为扣除费用的付出和收入变为所得。

不论何时取得实际收入或支付账款，当费用和负债发生时，一个新的设备会形成收入。

今年税法的变化
美国复苏与再投资法案本年早些时候扩充和增加了会影响企业年末税收筹划的一些法规。

比如：
✔第一年50%的折旧奖励：美国复苏与投资法案规定，从2008至2009年，第一年折旧提成增加到50%。

✔增加179项费用：在2009年间，小企业可以支付或扣除具有所有权的资产和设备25万美元的成本费用。

当第179条条例中规定的资产投入使用的成本超过80万美元时，这25万美元的费用则会相应减少。

✔公司自建资产持有期：在2009或2010纳税年度，美国复苏与再投资法案规定取消从距本纳税年度七年前升级企业等级的企业自有资产征税的法人征税标准。

年末的税收筹划时非常紧迫的，因为很多税法规定将在2009年末终止。

这些规定包括：
✔对研究和开发费用的税收抵免。

✔纳税起征点的提高。

✔对租赁资产、餐馆建筑物、及销售等改进的成本按15年的直线成本回收方法。

✔对基本有限资产第一年增加50%的折旧。

✔费用增加到25万或80万美元。

✔灰色产业的环境治理成本费用化。

✔经济特区的税收优惠政策。

✔在哥伦比亚特区的投资优惠政策。

✔更新社区的税收优惠政策。

✔0.2%的失业附加税。

✔对健康保健延续保险费65%的支付。

✔减少小型企业估计税的缴纳。

对很多企业来说削减成本及税收存在着很多的压力，因为这与政府机构对纳税申请的严格审查由关。

为了使选择一个好的税收抵扣机会与现金的缺乏不相冲突，当地的税收机构须在税收筹划过程中扮演一个重要的角色。

企业交易在资金和经营上的优势除了获得的节税收益外，应该依靠它们自
己，这也有了一个问题就是。

假如在合法的情况下，是否采取税收减免。

对于税收法律灵活性的一个证明就是那些可控制的优惠。

企业采用权责发生制，将有机会在1月1号前向员工支付奖金，但必须在明年年初支付。

一般来说，对于员工的奖金在2010年前是不用纳税的，但是可以在2009年的经营纳税申报中扣除，只要在2009年年末前宣布，而且在2010年3月16号前支付。

另一方面，有些企业有机会给员工发放奖金，企业可以把收入延迟到下一年来获得收益。

然而，必须记住这些收入是有助益的。

坚持税收筹划
虽然税收筹划是跨越一整年的过程，但许多年末的筹划方法不仅能够减少今年的应纳所得税，还能减少未来的税收。

每个企业的所有者和经营者都应该采取额外的措施来保证2010年经营计划的成功。

不管企业是否应缴大量的税款或取得很少的应纳税收入，专业的建议是必须的，关于今年或未来的不确定的使应纳税款最小化的计划是必要的。

出处:马克 E.巴特斯比,《保持税收筹划》.金融研究杂志,第92卷
(2),2009(11):72-73.。