税收-外文翻译-外文文献-英文文献-企业税收筹划的主要途径
企业增值税纳税筹划外文文献翻译最新
外文文献翻译:原文+译文原文The research of corporate V AT planningPhillips J DAbstractEnterprise tax planning is very necessity. But most tax planning of enterprise is so difficult, the manager normally feel do not know how to start it. This is mainly because when doing tax planning personnel breadth and depth of thinking is limited. In fact, in view of the enterprise a certain business, as long as the tax personnel to all business related tax law research understand the relevant rules and regulations are in place, so companies when doing tax planning should be no problem. For example and to increase "camp" the tax planning, the categories of taxes that must be considered including the business tax and value-added tax, the relevant expenses such as urban maintenance and construction tax and educational expenses to add. Of course, the enterprise can not only consider when do tax planning; a business enterprise's business is very broad, so when doing tax planning to overall consideration. Keywords: value-added tax; the individual income tax; Tax rate; Tax planning1 IntroductionEnterprises between the increasingly fierce markets competitions, enterprises want to gain share in the market, a place, you must adapt to the evolution of natural law, has the stronger than other enterprise competitive power, and this kind of competition power depend mainly on market segment and reduce the cost. Undoubtedly tax is an important part in enterprise cost, the main body of enterprise tax include value added tax, income tax, business tax, consumption tax, etc., and occupy the largest proportion of is value added tax, accounting earnings and the realization of the goal of the enterprise plays an important significance. Because different countries have different social and economic development to its policy orientation, so differences exist in different countries and different industries, the tax policy and accounting system for the choice of accounting methods more flexible, which provides a choice of V AT tax conditions and space? The V AT tax planning forenterprise attention, recognition and more and more attention. Tax planning in gradually improve, already have a systematic and market characteristics. And the development of society, market economy unceasing prosperity, has prompted the company constantly innovate oneself production mode, operation concept, management style, etc.For the survival and development to adapt to market competition, enterprises will use every possible method to increase the interest, as far as possible to reduce the amount of unnecessary consumption, so how to reduce the tax burden is the problem that managers must consider carefully. Modern enterprises in pursuit of the enterprise value maximization as the goal development relative to evade taxes and tax risk of higher taxes, so business leaders can choose to reduce the tax, tax planning the implementation of reasonable overall planning can make the company a huge income.2 V AT descriptionsValue-added tax is the enterprise product in the process of production, circulation, and the value added part of the labor service or value added, the additional levy taxes. No matter which country, regardless of its power, as long as it is a value-added tax, to enact specific regulations on value-added tax. Generally divided into three kinds, one is the production, the second is income-producing, and three is a consumer.2.1 Production-type V ATProduction-oriented V AT has relationship with the company's production, it is well known that a mature enterprise need fixed plant, equipment, products used in the production of raw materials, transportation, fuel, fixed assets, product sales and production of profit, the sales revenue minus the production and operation of the balance of the raw materials, fuel and power as prescribed by the state of appreciation, this also is the basis of the production V AT, in principle, value added tax is not to be bought and depreciation of fixed assets, value added tax is a period of time limit, the tax basis by the tax unit labor balance, and used in the production of loss and the balance of sales revenue, which belongs to the category of value-added tax, fixed assets depreciation is used in the process of transfer value, is also a part of value-added tax levy, which is called double taxation. Based on this, with a largeenterprise as an example, the higher its value of fixed assets, to the payment of taxes, the more because of the wear and depreciation is not deducted, in the process of production is also repeat pay; This part of income is almost equivalent to the gross national product, so called the production-oriented V AT, it includes the rent, wages, profits, interest and depreciation of fixed assets, etc.2.2 Consumption-type V ATIn a word, it is not including the current depreciation of fixed assets and net income tax, including the taxpayers' wages, profits, interest, and rent, etc., in terms of a country, relative to the production-oriented V AT is gross national product, net national product. It is deducted for the production of all the value of fixed assets and depreciation forehead, purchased raw materials and labor value of net income, after is the income of the enterprise production and sales, including spending part, such as wages, so called income-producing V AT.2.2 Income-type V ATDue to the use of standard, advanced, has a legal basis, is engaged in the tax accounting practical operation is simple, popular among countries in the world. A category is a one-off deducted for production and operation of the fixed assets value and the value of the purchase raw materials in the tax, that is to say, the taxpayer’s tax products for production and operation, and are not all the outsourcing material to this category. Fixed assets has been imposed production V AT, of course, but the operator is used as a purchase of fixed assets, its tax gold when the purchase has been deducted, relatively, this part of the goods as fixed assets, there would be no tax, as the nature of the V AT collection does not include other production of raw materials, only including the management of all sales of consumer goods. Consumer is a use of special V AT invoices for V AT tax withholding of taxes, occupies a certain advantage, due to its treatment scope strictly enforced, standard, has certain advancement, and are applicable in many countries.3 The characteristics of added-value tax3.1 Wide taxEnterprise engaged in the work of production and sales for the main V ATcollection objects, individuals engaged in business also in the collection and processing, such as small restaurants, small articles of daily use operators, etc., are widely applicable to all kinds of ownership enterprises and individuals, embodies the fairness of the tax system.3.2 Indirect taxV AT calculation is not directly to value multiplied by the applicable tax rate to calculate the tax payable, but by buried output tax and tax balance to determine the tax payable. Although V AT is the value-added tax on appreciation forehead that increases the value or goods, but in the actual execution process, due to the added value of goods or services or goods value is a difficult to calculate the data, so the V AT only by way of indirect tax. Indirect tax measures increased the difficulty of the value-added tax calculation and collection management.3.3 Additional taxGoods have to be sold by pricing, V AT tax refers to the outside valence is not including commodity tax on the original price. When selling goods, should will receive all the money was divided into excluding V AT price sales and value added tax, and on the special V AT invoices to the tomb-sweeping day, respectively, in this way, the V AT on revenues, costs and profits will not occur, also need not collect V AT included in the income statement. Although it is important to note that the V AT is outside valence tax, but the sales direction while receiving payment from buyers tend to be merged charge, through a certain calculation formula of a sales tax were decomposed into will not sales tax and value-added tax, and fill in the V AT special invoice respectively, rather than in the place where has to determine the price of the total sales of value-added tax calculated separately again.3.4 Special invoiceV AT is absolute and levy, in order to avoid only partially and the phenomenon of double taxation, must carry on the effective control of each link, implement V AT is unified, special invoices, and according to the stated on the invoice amount to impose a tax deduction method, this is the main method for effective control. Countries introduced related management way, strengthen the management of the specialinvoice, the rules on the scope of the use of special V AT invoices, the invoice issued the purpose to make clear a regulation, also completed, enterprises have an obligation to give the buyer special invoices for value-added tax, and to do specialized tickets, taxable services shall be paid not, except duty-free goods also. All invoices shall be protected by law. Special invoices for specific use measures enterprises in strict accordance with the provisions of the calculation, on the basis of the in and out of balance of the current period by the enterprise, both reasonable and legitimate, is the duty of the taxpayer. Thus, to strengthen the taxpayer over the use of special V AT invoices highlighted the value-added tax levy management effect.4 The V AT tax planningV AT tax planning is the content of the enterprise according to their own economic activities, on the premise of not illegal, V AT tax matters to the enterprise to seek planning V AT tax minimization of planning and arrangement. It has the following features:4.1The result of V AT tax planningCity building duty and educational expenses to add belongs to attach tax, as the value-added tax falls. But at the same time, if the two tax drops, can lead to enterprise's total profits, so the enterprise income tax will rise. So, the result of the tax planning may be related to some deviation from the ultimate goal of enterprises to reduce tax burden.4.2 V AT special invoices for value-added tax planningInvoice buckle tax law is a common way to calculate the V AT payable taxes, so special invoices for value-added tax management is the key content of value added tax management. Enterprise product sales directly affected by the special invoices for value-added tax, can open will promote the further development of the enterprise; on the other hand, will affect the size of the enterprise. So, V AT tax planning is the need of the development of the enterprise, therefore in the process of V AT tax planning, to consider the problem of special V AT invoices to the enterprise development prospects.4.3 The planning of the tax burden onKnown to value added tax is a turnover tax, also proves that it is the identity ofthe indirect tax, from the nature of the object defined, flow from it this is the flow of goods, the circulation tax included in commodity prices, determines the turnover does not open automatically. And tax excluded in price, taxes are independent in accounting book, looks like has nothing to do with the price, but it is also part of the purchase price, income tax is directly understand hang, V AT tax on hidden is indirectly. Because of V AT qualitative, its scope covers almost all walks of life, can say all the goods in the column, but for taxpayers, because taxes will rise in price is not reasonable publicly, will be opposed by the consumers. So, the taxpayer can only secretly push up commodity prices, will tax include in the price, do not attract the attention of consumers, easy will be passed on to the purchaser, tax and consumers don't know, so don't oppose.文献出处：Phillips J D. The research of corporate V AT planning [J]. The Accounting Review, 2016, 1(3): 40-52.译文企业增值税纳税筹划研究Phillips J D摘要企业进行纳税筹划是非常有必要性的。
国际税收筹划的主要方法
国际税收筹划的主要方法
1.税务优惠政策的利用：不同国家和地区的税法之间存在差异，企业可以通过利用这些差异来降低税负。
例如，一些国家会对外国投资提供税收优惠政策，企业可以选取适合的国家或地区设立子公司或分支机构，来享受优惠政策。
2.跨国转移定价：跨国企业可以通过在不同国家或地区的关联公司之间进行合理的产品定价，来实现税收筹划。
通过将利润转移至税率较低的国家或地区，降低税负。
3.控股公司设立：企业可以在税率较低的国家或地区设立控股公司，将利润和知识产权转移到该公司，以减少税收。
这种操作需要严格遵守当地的税法规定，避免被认定为合理避税。
4.税收协定的利用：不同国家之间存在着双重征税的问题，即同一利润在多个国家被重复征税。
通过利用国际间的税收协定，企业可以选择适合的国家或地区进行投资，避免双重征税。
5.利润转移至低税率国家或地区：企业可以通过在高税率国家或地区设立较低税率的关联公司，将利润转移至低税率国家或地区，来降低整体的税负。
这需要进行合法合规的业务操作，在税务审查时需要提供足够的证据。
6.利用国际金融中心：一些国际金融中心地区提供了较低的税率和灵活的资本流动，企业可以通过在该地区设立分支机构或注册公司，来实现税收优惠和资金管理的便利。
7.跨国并购和重组：企业可以通过跨国并购和重组来重新组织业务结构，实现税收筹划的目的。
通过收购或合并具有较低税率的企业，降低整体的税负。
8.地区特殊经济区的利用：一些国家或地区设立了特殊经济区，提供了更为优惠的税收政策和经营环境。
企业可以选择在这些特殊经济区开展业务，来获得税收优惠。
外文翻译---企业中的税收筹划：以孟加拉国为视角
中文6270字XXX科技学院学生毕业设计（论文）外文译文院（系）经济管理学院专业班级会计学本科2006级学生姓名XXX学号XXX译文要求1.外文翻译必须使用签字笔，手工工整书写，或用A4纸打印。
2.所选的原文不少于2万字印刷字符，其内容必须与课题或专业方向紧密相关，注明详细出处。
3.外文翻译书文本后附原文（或复印件）。
译文评阅评阅要求：应根据学校“译文要求”，对学生译文的准确性、翻译数量以及译文的文字表述情况等作具体的评价。
指导教师评语：指导教师（签字）年月日译自：Social Science Research Network企业中的税收筹划：以孟加拉国为视角斯瓦潘库马尔巴拉，FCMA达卡大学，达卡副教授会计及资讯系统系摘要：本文强调了税收筹划在孟加拉国的问题范围内的经营环境。
由于在复杂的和模糊的孟加拉国现行税法中，这个文件包含了传统的税务规划战略装置以及一个简短的税务规划。
财务筹划是非常有用的被现有的和潜在的商人所期待的税法的有关规定（附录提到在一个非常有组织的方式）。
关键词：税收遵从，税收最小化的有效税收筹划，税务策略，税收优惠。
1 导论税务筹划这一学术术语在经营中包括三个主要词：税务，规划和业务。
“税务是国家强制要求的贡献”——议院英文词典（1992年）。
税款这一专业术语是指被强制的义务，无偿支付给政府——（经济合作组织，1988年：37；随威尔金森，1992.2）。
规划是“预先的决策过程中实现既定目标的必要因素;设计一种有效的方式来达到一些未来目标（结尾）”——柯勒会计词典（库珀和依基瑞，1984.383）。
商业的意思是“不断开展商业或贸易，包括资金投入和以出售商品或服务获得收入作为主要目的”——柯勒会计词典（库珀和依基瑞，1984.378）。
根据第2部分（14）所得税条例（国际贸易组织），1984，商业包括任何贸易，商业或制造，或任何冒险或涉及自然交易，商业或制造业。
1因此，商业税务筹划在企业自愿遵守有关税法规定后，确保税收实体在税务事项后的投资回报率最大化。
外文翻译---浅谈房地产开发企业的税收筹划
译文：浅谈房地产开发企业的税收筹划学生姓名学号院系经济与管理学院专业会计指导教师完成日期Of tax planning for real estate enterprisesAbstract: Corporate tax planning refers to the taxpayer under the tax laws of therelevant provisions of the Tax matters of the enterprise to reduce the tax burden, help toachieve corporate financial goals of the measures and arrangements. Therefore, tax planning is different from tax evasion, tax evasion, is a key financial management business activities. This according to the characteristics of the real estate industry, respectively, from real estate project, construction and sales stage should take into account the tax planning, has great practical significance.1 IntroductionTax is the enterprise Zaisheng Chan operations free of charge to the Government to pay a charge, compulsory and free Xing, business as an independent business Zhu Ti, can, under the premise of the reasonable and legitimate, as Jianshao taxes to bring an 负担revenue reached a low. Business activities of tax planning as an important event, is certain of the objective conditions exist, and Now it seems at least include government taxes of Shui Ping Hu Tax Law Changes Qingkuanglianglei Yinsu. Tax Planning in a large extent is the use of the benefits of accounting policy choice. China’s tax laws and accounting codes specify the enterprises the extent permitted by law and regulations of their selections accounting policies, offers enterprises a reasonable tax avoidance Kong Jian, stressing a point of view of real estate accounting policies the main form of Tax Planning.First of all taxes according to law is a prerequisite for tax planning, tax planning is based on the existing tax system, if an area is not the actual operating revenue based on existing tax law, but to other factors like income index based on, then to Tax Planning for the actual meaning will be lost, which is tax planning enterprises should pay attention to important issues. Second, the existing tax law as a legal stability, also has some flexibility, so a tax planning should always pay attention to tax law changes. In the system transition has not been completed, more frequent tax adjustment stage, this particular attention, because once the adjustment of tax law, tax planning may disappear or change the basis to plan the result may well be planned with the original expectations of the opposite. Therefore, enterprises should pay attention to policy makers and financial personnelchanges in Tax Law and adjust, and adjust accordingly tax planning strategies and programs. Any tax adjustments, the content itself is the basis for the new tax planning.Tax planning by the three operational levels of composition: ○1primary tax planning: avoiding over-tax business. ○2Intermediate Tax Planning: Optimizing corporate tax strategy. ○3senior tax planning: towards a favorable tax policy. Real taxplanning is a rational business continued to mature, and the symbol of a growing awareness of a business tax performance. In the context of tax law, taxpayers are facing a variety of different tax options tax program, taxpayers can be evasive, choose a low tax burden of the programs, business tax planning is a reasonable maximum extent permitted by the tax law reduce the corporate tax burden.2 empirical factOne should consider the project in Real Estate Tax PlanningReal Estate Tax planning is a matter of overall co-ordination offinancial management activities, project phases in the real estate taxplanning is most important.A selection of suitable housing meansMost enterprises tend to own real estate construction and sales of real estate, planning in this way less space, if used on behalf of the building, in building, etc. are planning larger space.(1) real estate on behalf of the CCB. This approach means the real estate development business real estate on behalf of customers to charge their clients on behalf of the construction of income. On the real estate development enterprises, has made some income, but still no transfer of property ownership, its income is labor compensation, the tax base for the business tax, land value-added tax is not a category. Real estate development companies can use this way to reduce the tax burden, but only in the earlystage of development will determine the end-user, the implementation of targeted development, to avoid the development of land after the sale to pay V AT.(2) cooperative housing means. According to “Business Tax Questions (1) notice”requirement, “cooperative housing”means a party to provide the land use right, other funding, the cooperation behavior of housing construction. After the completion of housing allocation in proportion to their own use, except that the prices of land value-added tax; completed the transfer, and then requiring the payment of land value increment tax. In addition, cooperative housing or land shares to intangible assets, shares of real estate investment. Investment. Participate in receiving the investment profit distribution and jointly bear the investment risk behavior, not to collect sales tax; on the share transfer is not the business tax. Businesses can take advantage of these preferential policies, to achieve win-win situation.2 many real estate developmentReal estate development at the same time when many real estate can be accounted for separately, can also be combined accounting, tax paid in tow ways different, select the accounting method for business tax planning in space provided. In general, the merger of the interests of larger tax accounting, but there were more favorable accounting of the situation, specifically how to account for: the need for companies to be analyzed and compared according to the specific situation.Example 1 Changchun real estate company has also developed a two in the city’s real estate, office real estate sale price of the first 1000 million, net of costs under the tax law, 400 million; second office for the 15 million real estate sale prices yuan, according to deduct the cost of the tax law 10 million yuan. If the companies have chosen to separate accounting, the first value-added real estate office was 600 ÷ 400 = 150%, should pay the land value-added tax 600 ×50% -400 ×15% = 240 (million）, business tax and an additional 1000 × 5.5% = 55 million; Second Department of real estate appreciation rate of 500 ÷1000 = 50%, land value increment tax payable 500 ×30% = 150 (million); business tax and an additional 1500 ×5.5% = 83.55 (million). The real estate company’s profit (not considering other taxes) 1000 +1500-400-1000-240-55-150-83.55=5.7145 million yuan. Should the merger accounting, the sale of two real estate prices for 25 million yuan, according to tax law provides for deducting expenses for the 14 million yuan, value added for the 11 million yuan, value-added rate of 1100 ÷1400 = 78.5%. Should pay the land gains tax 1100 × 40% -1400 × 5% = 370 million business tax and anadditional 2500 ×5.5% = 1.375 million. Without regard to other taxes, the real estate company’s profit for the 2500-1100-370-137.5 = 8.925 million yuan. The tax planning to reduce tax burden 892.5-571.45 = 3.2105 million yuan.Second, real estate projects, the city should consider tax planning1 by increasing the deduction for tax planning on the land value increment taxLand value increment tax is one of the major costs of real estate development , construction and land value-added tax rate of no common standards for residential over 20% value-added case can be exempt from that companies can Zengjiakouchu Xiangmushide the added value of real estate does not exceed 20%, which enjoy duty-free treatment.Example 2 Changchun, a real estate company development a common standard of housing, housing for sale at 10 million yuan, according to tax laws can deduct the cost of 800 million value added of 200 million value-added rate of 200÷800 = 25%. The real estate company needs to pay land gains tax 200 × 30% = 60 (million), sales tax, 1000× 50% = 50 (million), urban maintenance and construction tax and education surtax 50× 10% = 5 (million). Without regard to income tax, the real estate company’s profits for the 1000-800-60-50-5 = 85 (million). If the real estate tax planning, the housing for simple decoration, the cost of 200 million, housing prices increased to 12 million yuan. In accordance with the provisions of the tax deductible items increased to 10 million yuan, value added of 200 million value-added rate of 200 × 1000 = 20%, do not need to pay the land value increment tax. The real estate companies need to pay business tax 1200 × 5% = 60 million; Urban Maintenance and Construction Tax and Education 60×10% = 6 (million). Without regard to income tax, the real estate company’s profits for the 1200-1000-60-6 = 134 (million). The lower corporate tax planning tax burden 134-85 =49 (million)2 related to the planning of practical interest loansAs most of the development of real estate ventures financed by borrowing, with ample funds, long term loans, interest, costs more, etc., so we can use the appropriate method of interest deductions on loan interest for tax planning.(1) before the completion of real estate development for the interest cost of borrowing can be completed before the total interest cost of human development, and can calculate the cost of real estate development (period costs) net of the base. Particularly those engaged in real estate development business, but also to obtain land use rights according to the amount paid and the estate and development costs, plus 20% of the net, which can greatly increase the deduction, reduce the value added from the tax base both ease the tax burden and tax rates.(2) for real estate development and interest expenses after completion, all projects can be calculated by the transfer of real estate, assessed and provided proof of financial institutions: be deducted, but the maximum of the same year loans by commercial banks, the amount of rates; who can not be calculated by the transfer of real estate development projects shared interest or can not provide proof of financial institutions, real estate development costs to obtain land use rights according to the amount paid and the real estate development costs and 10% of the calculated and deducted. Enterprises can choose according: If the purchase of real estate rely mainly on debt financing, a higher proportion of interest expense, provides proof of financial institutions, deducted. Instead, rely mainly on equity capital financing, interest costs are low, can not calculate the share of interest, so you can deduct real estate development and more cost beneficial to achieving enterprise value maximization.3 separate sales and fitting, decentralized operating incomeWith the renovation costs in the housing fund to increase the proportion of each year, if the real estate companies sign contracts with home buyers can get a little work around an unexpected effect. If the real estate company set up a decoration company in advance, also signed two contracts with customers: a home sales contract, a housing renovation contract, you only need to specify the amount of the first contract to pay land value increment tax, the second contract do not pay land value increment tax, the tax base and tax rates reduced, thus reducing the tax burden.The choice of real estate sales methods for tax planning is also a good way, by changing the sales model of planning can not only directly reduce the tax burden, and can indirectly obtain the benefits of the time value of money. This mainly involves two aspects.A new subject for the tax divisionThat is to say, real estate operating companies can set up an independent salescompany is responsible for real estate sales, this dexision of land value-added tax, business tax, enterprise income tax planning is very big.Example 3 Changchun, a real estate company selling the ordinary residential project in the amount of deduction allowed under the premise of the same, can use the following selling prices.○1If the price of selling 15 million yuan, the deductible amount of 11.675 million yuan project, value-added rate of 28.48%, the land value-added tax payable 997,500 yuan, net profit of 2,327,500 yuan. ○2The sale price of 14 million yuan, the deductible amount of 11.6696 million yuan project, value was 19.97%, exempt from land value increment tax, net profit of 2,330,400 yuan. ○3If the real estate company set up an independent housing sales company, then the real estate company with 14 million yuan can be the ptice of housing sold to marketing companies, and then again by the sales company to sell for 15 million yuan, when the developer sold to sales company, because of its added value was 19.97%＜20% of the land exempt from V AT. When the sales company 15 million yuan were sold, net of business tax and surcharges Total: 1500×5.5% = 82.5 (million), the amount of deductible items for the 1167.5 +82.5 = 1250 (million), its value was 16.67%＜20% of the land exempt from V AT. From the global point of view, marketing, business tax and other taxes increased by only 1400× 5.5% = 77 (million), given profits 1500 –(1167.5 + 77) = 255.5 (million), compared with pre-planning to increase 255.5-232.75 = 22.75 (million dollars).2 to reduce the carrying amount of deferred tax income or time(1) development enterprise free or charge very little handling consignment sales, real estate, and can consult the list issued by sales, because in this way receive the consignment on the basis of actual sales for the list of units to sell when the implementation of recognition of income, so recognized liability arising can be deferred as far as possible, while such sales of the company to avoid paying sales taxes.(2) the original commitment by the development of enterprise sales and management costs passed on to the sales company to sell the company to reduce or even do not pay corporate income tax. Of course, for entertainment expenses and advertising fees are net of fees deduction limit, it should be prior consultation to determine the development of enterprises themselves, in order to avoid these costs exceeded the increase was a result of taxable income situation.(3) means for customers to purchase mortgage product development, its first day ofactual receipt of payment confirmation should be the realization of income, balance transfer apply for mortgage loans in the bank to confirm the date of realization of income. So as much as possible in consultation with clients and banks, to open the specified collection accounts, mortgage repayment of part of the customer deposit accounts regularly first, then go through phases when the re-confirmation transfer and income tax.The basic principles of tax planning is legitimate under the premise of the taxpayer, the tax scheme chosen lighter tax burden, in order to reduce cash outflow, increase disposable funds to maximize their own interests to achieve a kind of economic activity. Enterprise in the fixed assets of routine maintenance, disposal, depreciation extraction process, also should consider the impact on taxpayers. China’s tax laws and accounting policies and other relevant laws and regulations specified in the enterprise can be permitted within the laws and regulations to choose their own accounting policies, which provides a reasonable tax avoidance to the enterprise space, different accounting policy choices will lead to different corporate tax negative, so companies should carefully choose the accounting policy. Real estate business involves more than tax links, and a heavier tax burden than other enterprises, the accounting policy on the use of tax planning of real estate companies to analyze, including the following points.A use for bad debts for tax planning.Enterprises often have bad place, especially the real estate business. Bad debts that occurred after the tax authority can be used for bad debts charged against taxable income, saving income tax paid. But to note that not all bad, as bad debt losses can handle. Thus, tax avoidance must be clear under what conditions can be as bad debts. In addition, the company has accounts receivable as bad debt losses, in the future to recover all or part of the year, and should be included as taxable income to recover the amount.2 use of depreciation, depletion and amortization method of accounting into OK Tax PlanningDepreciation of fixed assets, intangible assets and deferred assets are allowed to deduct income tax before the project, established in the case of income, the greater the amount of depreciation and amortization, less the amount of taxable income. Accounting depreciation methods available to many, accelerated depreciation is a more effective and reasonable means of avoidance. In addition, the enterprise financial system, although the depreciation period of fixed assets, amortization of intangible assets and deferred assets,made a classification of the provisions of the period, but also a degree of elasticity, the absence of clearly defined asset depreciation or amortization period may be shorter as we choose number of years. Shorten the depreciation period is conducive to accelerated cost recovery, cost can post in advance, so early after the shift accounting profits. In the case of tax rate, tax deferred pay, equivalent to an interest-free loans made to the state.3 use of sales price for tax planningProvisions that the construction of common standards for residential taxpayers to sell value added does not exceed 200% of the amount of deductible items, the exemption of land value-added tax; appreciation amount exceeding 200% of the amount of deductible items, shall be required for its full value-added tax. Taxpayers should seek to enjoy the tax exemption of tax concessions.It is assumed, a real estate development of commercial housing sales price of a, 5% sales tax, urban maintenance and construction tax rate is 7%, 3% surcharge for education, in addition to sales tax and additional amount of deductible items outside of b, then Full deduction amount: b +5% a (1 +7% +3%) = b +5.5% aTo enjoy the exemption benefits, added value must be less than 20%, obtained: [a-(b+5.5% a)] / (b +5.5% a) <20%Solution of the above inequality can see, a <12848b, the taxpayers want to enjoy the exemption from land value increment tax concessions, the sales could not exceeding the sales tax and additional amount of deduction than 12,848 times, or will the full tax. Can see from the above reasoning, when a = 12484b, the added value of just 20%. When the value was slightly higher than 20% should be applied “value-added rate of 50% or less, the tax rate is 3%”rule. Assume that prices increased to a + x (ie 12848b + x), the corresponding sales tax and additional increase of 55 Am, is: deductions allowed amount = b +5.5% a +5.5% x = b +7.0664% b + 5.5% x = 107.0664% b + 5- 5% x value added;1.2848b + x (107.0664% b +5.5% x) = 21.4136% b +94.5% X. Land value increment tax payable is 0.3× (13.6% b +94.5% x) = 6.42408% b +28.35% x.If taxpayers want to increase profits by raising prices, they must be x> 6.42408qd~, - 28.35% x, or x> 0.0897b. That is, if you want to achieve by raising the price of greater income, we must make the price exceeding the sales tax and additional amount of deduction than 13,745 times (ie 12 848 +0.0897).From the above analysis, the taxpayer sold real estate prices in the determination of rules to be followed is that when the addition to the sales tax and the additional amount after the deduction b when setting the price 12848b is the taxpayers can enjoy tax-freeoffers the highest price. This price can enjoy greater tax benefits they receive, if the price below that price, though also enjoy tax exemption, but only for low income, any increase in price, you must make the price higher than the 1.3745b, otherwise the benefits of higher price will not be enough to make up for higher prices by increasing the tax burden. When the tax rate jumped from 30% to 40% of such circumstances according to push to draw the best of each file tax threshold criteria for determining the price.4 use of income recognition for tax planningWith the consumer’s personal housing requirements of a real estate business from the original rough housing development to decorate rooms, and renovation standards increase year by year, fitting-out costs in the housing fund to increase year by year the proportion of middle, so that the selling of Real Estate room revenues by the Fang Jiakuan and fitting models of two parts. According to China’s tax law, corporate sales of commodity houses by sales amount to 5% for the business tax to provide decoration services in accordance with the decoration of the contract value of 3% to pay business tax, urban construction tax and education tax added Junan business tax of 11% of pay, while still the land value tax and deed tax, if the price of commercial housing decoration is included in the price, by real estate companies will pay more sales tax and land value-added tax. Besides, given the relatively high unit value of real estate, the buyer is difficult to produce large amounts of money to buy one, which can be used to confirm income installments, rather than total income recognition Anzhao price so that you can split the corresponding node transfer costs, play a tax saving effect.5 using the accounting treatment of employee wages for tax planningWhen calculating the taxable income deduction of wages of workers in two ways: First, the wage tax means the total tax payment of wages within the standard, deducted; more than the standard deduction shall not part. The other is total wages and economic methods of linking, average wage growth rate lower than the growth rate of labor productivity within, in the calculation of taxable income may be deducted. Alternative approaches in the two cases, poor efficiency in the Mainland enterprises adopt the first method, or better efficiency in the coastal enterprises adopt the second approach, as far as possible controls in the taxable wage workers income within the deductible. Another conversion at reasonable cost may be tax planning, such dividends paid on employee ownership can be paid out year-end bonuses, to increase costs; sales staff salaries bonuses and reasonable business expenses into by bun form of incentive pay, Tax can bereasonable.6 use of investment tax planningOn the accounting treatment of long-term investment cost method and equity method, the choice of two methods for tax planning can result in a certain space. Because the cost of its investment income realized but not before the sub-return investments, the investment company’s “investment income” account does not reflect realized investment gains, while the equity method investment earnings regardless of whether the points back, both in the investment business “investment income” account to reflect. Thus, companies using the cost method can be invested enterprises will be paid by the investment income were invested in long-stay business account as a capital accumulation can also be used for other purposes, to avoid some long-term investment income should be in back corporate income tax. Therefore long-term investment and short-term investments can be found standard reference point. Without prejudice to the relevant provisions of the State under the premise of the application of cost as much as possible or as much as possible to identify short-term investment of an investment will help reduce the cost of paying taxes.7 full use of the taxable income before tax adjustments for tax planningAlthough the adjustment of taxable income 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 company’s advertising reach this ratio is also, when advertising costs can be achieved to the reasonable transfer of associated gas transportation.3 theoretical effortWhen the existence of two or more tax options, companies should design andlogistics, to achieve the minimum, a reasonable tax. Although the adjustment of taxable income 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 complementary economic environmentThe more developed the local real estate economy, the more intense competition, companies, 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 cost-effectivenessAny 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 income. 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 separationBecause 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.1.For different purposes. The purpose of the development enterprise accounting system is to truly and completely reflect the financial condition, results of operations and changesin 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 income, 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, monetary 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 income, expenses, assets, liabilities, etc. to confirm time and scope are sometimes not the same, thus resulting accounting profit before tax and taxable income differences between the produce-timing differences and permanent differences.3.Follow 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, income and balanced principles of fairness, anti-avoidance principles and facilitate the collection and management principles, such as sound or prudent principle, and many other basic principles of accounting the departure from the use of another. Above all these differences in tax planning programs need to be taken into account.In 2006 the Ministry of Finance issued a new “Enterprise Accounting Standards”, of which 38 specific standards have varying degrees of change in accounting subjects and deal with major accounts have made the new requirements. China’s tax reform has also entered into a comprehensive implementation phase, the State personal income tax reform in 2006, Xiaofei tax reform based on the mid-2007 has steadily V AT, corporate income tax, “the two France Hebing”, personal income tax, resource tax dollars tax method, the standard land-use tax increase, tax policy adjustments and the introduction of international anti-tax avoidance policies such as a new series of major reforms.。
企业所得税税收筹划研究外文翻译文献
企业所得税税收筹划研究外文翻译文献(文档含中英文对照即英文原文和中文翻译)Study on the Tax Planning of Enterprise Income TaxHongceng Cao & Xiaohui XuCollege of Economics, Shenyang UniversityShenyang 110044, ChinaGuojie AoDepartment of Accounting and Financial Affairs, Shenyang UniversityShenyang 110044, ChinaAbstractThe enterprise income tax occupies is very important status in the tax paying of enterprise, and it has large space of tax planning. Under the background that the new enterprise income tax law was issued, we discussed the problem how to use tax planning to reduce the tax burden of enterprise and realize the maximization of the total profit for the enterprise. In this article, we studied the tax financing in the stage of enterprise financing from the selection of financing mode and the confirmation of financing channel, and put forward that the enterprise should select the liability financing mode to the largest extent in the critical risk range of equity structure. We studied the tax planning in the stage of investment of enterprise from three aspects including correctly selecting theinvestment direc tion, confirming proper enterprise organization form and selecting tax saving investment subject. We studied the tax planning from two aspects such as income and charge deduction. We studied the tax planning in the distribution stage of enterprise management result from first utilizing taxable income to compensate the loss, the loss recovering sequence of domestic investment profit return and the profit distribution strategy in the low tax region. For above aspects, we all put forward our own new theoretical opinions.Keywords: Enterprise income tax, Tax planning, Tax preferenceComparing with the old enterprise income law, the new enterprise income law changed in many aspects such as the taxpayer, the pre-tax deduction, and the tax preference, which put forward new task for the tax planning of the enterprise income tax. Under the background of new enterprise income tax, we will discuss the tax planning in the main stages such as the enterprise financing, investment, management and distribution.1. Tax planning in the stage of enterprise financingThe tax planning of the income tax in the stage of enterprise financing mainly includes the contents about the financing mode and the financing channel.1.1 Tax planning of financing modeThe financing modes of enterprise mainly include the equity financing and liability financing, and two different financing modes will produce different tax results. Generally speaking, under the fixed tax rate level, the liability financing can produce the interest rigid cost which can be reported before tax. When the account profit is adjusted as the taxable income, the tax law allows that the interest expenditure induced by the liability can be deducted before tax in the same interest rate regulated by the Bank in the same period, which equals that the state finance assumes a quarter of interest cost fro the enterprise. The equity financing is the flexi ble cost of bonus stock which can be reported after tax. The mode that the enterprise provides bonus stock and dividend to the investors is only one item of the distraction of post-tax profit (net profit), and it must be distributed after tax. The tax saving difference between two financing modes is very obvious. In the equity structure of enterprise, the proportion of the liability equity is higher, and the saving effectof the tax cost is more significant. So under the prem ise that the rate of or return on inv estment is higher than the liability cost rate, enhancing the proportion of liability financing will bring extra economic benefits for the owner of the enterprise, and finally increase the value of the enterprise. But we should also pay attention to that will increase the financial risk of the enterprise, and excessive liability will even induce the ab normality of the enterprise equity structure, and the liability crisis will make the financial status of the enterprise fall into collapse. Therefore, before the enterprise makes the tax planning of financing mode, it must ensure that the equity structure is in the critical risk range.1.2 Tax planning of enterprise financing channelThe financing channels of enterprise mainly include bank loan, self-accumulation of enterprise, inter-enterprise lending interior collection of en terprise, bond or stock issuance and commercial credit. Under usual situation, the sequence of the tax burden from heavy to light is self-accumulation of enterprise, bank loan, inter-enterprise lending and interio collection of enterprise. The prin ciple of tax planning of financing channel is that under the premise that the equity structure is to select the channel with higher profit and lower harm in the critical risk range, through comparing the advantages and disadvantages of various financing channels.2. Tax planning in the investment stage of enterpriseFor the tax planning in the investment stage of enterprise, we mainly consider three aspects, i.e. the selection of investment direction, the selection of enterprise organization form and the selection ofinvestment mode.2.1 Selecting correct investment directionThe new enterprise income tax established the new tax preference which gave priority to the industrial preference assisted by the regional preference, giving attention to the social advancement . Investors should select the investmen industry to reduce the tax burden according to the regulations about the national industrial policies and tax preference and response the industrial policy gui dance of the government. First, because the industrial select possesses strategicmeanings for the development trend of the enterprise, so when the investors make the decision of industrial investment they should scientifically demonstrate the investment and carefully make the decision, and they should consider not only their own industrial advantages, but also national industrial support policies, industrial tax preference policies, and make the rare resources of the enterprise to the green sunrise industries such as the agriculture, scientific technology environment protection and energy saving. Second, the enterprise income tax regulated regional preference for Chinese western regions, minority regions and special economic zones, and the enterp rise should study out multiple selectable investment programs in possible investment regions, and it should not only compare the cost incomes of various regional investment programs, but compare the tax levels of various programs, and make the comprehensive evaluation for the comprehensive benefits of variou s regional investment programs, which can not only reduce the tax burden, but find the regional investment program with maximum economic benefit.2.2 Selecting proper enterprise organization formThe tax planning of enterprise organization form should mainly consider four parts including establishment, expansion, division and merger. First, we will study the tax planning when the enterprise is established and select the organization form. According to the organization form, the enterprise types include individual proprietorship enterprise, partnership enterprise and limited corporation which can be divided into limited liability company and joint stock limited partnership, and because the tax system regulates different tax burden levels for the enterprises with different organization forms, so the establishment costs and advantages of different organization forms are different, and the tax is one of factors we should consider when we select the organization form of the enterprise. Especially when the organization form of the enterprise has large influence to the production and management, the tax will be the important factor which we should consider, and investors can select the organization form of the ent erprise to reduce the tax burden for the enterprise. Second, we will research the tax planning when the enterprise is expanded and needs to select the organization form. Enterprise always actualizes the scale expansion by increasing branches, but the tax policies for the branches with different forms in the tax law are obviously different, so enterprise should select the organization form of the branch. For the filiale and the subsidiary company, they respectively have their advantages and disadvantages for the tax, so the loss of the branch can counteract the gain of the parent company and reduce the total taxable income of the company. The subsidiary company and the parent company are regarded as two entities in the law, but the subsidiary company can obtain various tax preference policies regulated by the laws or local government. So the enterprise should comprehen sively consider the profit ability of the branch when it selects the form of the branch, and it should adopt the form of filiale when the branch is in the loss period, and adopt the form of subsidiary company when the branch is in the profit period. Third, we will study the tax planning in the division and merger of the enterprise. According to the regulations of the enterprise income law, enterprises should pay the income tax by 25%, but it also regulates that the small-sized profit-mak ing enterprise can pay the income tax by 20%, so the middle and small-sized enterprise can adopt the division measure to separate the branch from th e enterprise to reduce the taxable income and the tax burden. Theenterprise income tax regulates that the profitable enterprise a nnexes unprofitable enterprise, it can use the accumulated loss of the unprofitable enterprise to counteract the profit of the profitab le enterprise and reduce the taxable income and the tax burden. Therefore, in the merger of enterprises, the profitable enterprise can reduce the enterprise income tax by annexing unprofitable enterprises.2.3 Selecting the investment subject of tax savingAccording to different forms of investment subject, the investment of enterprise can be divided into monetary investment, tangible investment and im material investment. The monetary investment doesn’t increase the tax burden of investors, but it w ill influence the cash flux and payment ability of the enterprise. Different tax regulations aim at different tangible investment types, for example, fo r the estate investment, investors need not pay relative sales tax (if investor belongs to the real estate enterprise, the land value increment tax needs not be paid temporarily), and the depreciation of the estate can be deducted before tax to reduce the tax base of the en terprise income tax. For the sock-in-trade investment, the tax law will regard it as the sales goods and increase the tax bases of the value increment tax and the enterprise income tax, and the enterprise need pay the increment tax and the enterprise income tax. The immaterial investment can deduct the withholding income tax for the enterprise, and realize the deduction before tax through amortization year by year, which can reduce the tax base of the enterprise income tax. So when the enterprise selects the investment subject, it can select the tangible investment and immaterial investment which are better than the monetary investment from the view of the invested enterprise. Certainly, for the view of investing enterprise, it will assume more tax burdens such as the enterprise income tax, the increment tax and the consump tion tax when it selects the tangible investment and immaterial investment, so the investing enterprise should comprehensively consider the tax burdens of two parties to select the proper investment form.3. Tax planning in the production and management stage of enterpriseThe tax base of the enterprise income tax is the taxable income amount which equals to that an enterprise’s total income amount of each tax year deducts the tax-free incomes, tax-exempt incomes, each deduction items as well as the permitted remedies for losses of the previous years. And the income items, tax-free incomes and tax-exempt incomes and each deduction items are all generated in the production and management of the enterprise. So the tax planning of the enterprise income tax in the production and management can be implemented from two items such as the income items and the deduction items.3.1 Tax planning of incomeThe total income amount of the enterprise in the present term is decided by the sales amount of the product, the unit sales price of the product and the selected sales mode of the product, so the tax planning of the enterprise income tax about the income mainly includes the scale of production and sale, the sales price and the sales mode. First, for the planning of production and sale scale, under the premise of certain sale unit price, the income scale of the enterprise is decided by the sales amount. The scale of production and sale belongs to the item independently controlled by the enterprise, and the scale of production and sale will influence the tax burden of the enterprise which will influence the scale of production and sale in the same way. Therefore, when the enterprise confirms the scale of production and sale, it must consider the tax burden at term. According to the en terprise’s self management ability, the enterprise should find the critical point of profit and loss, and seek the scale of production and sale with maximum profits. Second, for the planning of sales price, under the premise of certain production and sale amount, the income scale of the enterprise is decided by the price level which is also the item independently controlled by the enterprise. The enterprise should consider many factors such as the cost level, the market de mand and thecompetition strategy, and the tax burden level is the important factor which should be considered by the enterprise, and the confirmation of the sales price can not only include the pre-tax income and income tax of the enterprise, but will directly influence the increment tax and other relative taxes. In the tax planning of income, we should take the sales price as the factor we should mainly considered. Third, for the planning of sales mode, in the sales proce ss of the product, the enterp rise possesses the independent selection right to the sales mode, and different sales mode always apply in different tax policies, i.e. the treatment difference of tax exists in this aspect, which offers the possibility to utilize different sales mode to plan the income tax. In a word, under the premise disobeying the tax law, the enterprise should compress the income scale which has exceeded the critical point of the tax rate from the sales scale and the sales price, and make the enterprise obtain the preference policies of low tax rate. For the selection of sales mode, the enterprise should delay the implementation of the income and the tax obligation to the best, which will not only compress the income scale in the present term to make the enterprise obtain the preference policy of low tax rate, but also make the enterprise obtain the profit of interest-free loan because of delaying the implementation of tax obligation.3.2 Tax planning of cost charge deductionThe payout of the enterprise can be divided into the profitable payout and the capital payout according to the time of the profitable term. The profitable payout should be reported in th e present cost charge, and the capital payout is divided and respectively reported in the cost charges of the present and future terms. For these two sorts of payout, the planning of the enterprise income tax should treat them differently.3.2.1 Tax planning of profitable payoutBecause different situations of profit and loss, and different tax preferences will differently influence the tax planning of enterprise, so we should respectively plan the tax of the profitable payout aiming at different situations of profit and loss. First, suppose the enterprise is profitable, because the profit able payout can be deducted from the enterprise income tax, the enterprise should select the planning method with large prophase cost. To make the tax deduction effect of the cost exert its function as soon as possible, and delay the realization of the pr ofit, then enterprise should delay the tax obligation time of the income tax. Second, suppose the enterprise is in loss, the planning method should be combined with the loss remedy of the enterprise. The enterprise should try to make the cost charge in the year with pretax loss remedy higher and make the cost charge in the year w ithout or incompletely with pretax loss remedy lower, and accordingly ensure the tax reduction effect of the cost charge will be exerted to the largest extent. Finally, suppose the enterprise is enjoying th e preference policy of the enterprise income tax, because the taxdeduction effect of the cost charge in the tax deduction period will completely or pa rtly be deducted through the deduction preference, so the enterprise should select the planning method which has few costs in the tax deduction period and has more costs in the non-tax-deduction period.3.2.2 Tax planning of capital payoutAs the modernization degree of enterprise is gradually enhanced, the proportion of the purchase payout of the long-term assets such as the fixed assets and immaterial assets which reflect the progress of the technology of the enterprise is higher and higher, and the tax planning of the fixed assets depreciation and the immaterial assets salesmanship possesses special importance in the tax planning of th e enterprise income tax. First, the tax law doesn’t recognize the devaluation preparation of long-term assets which the enterprise picks up, but the taxpayer can utilize the relative regulations about the subseq uent expenses of the long-term assets to adjust the depreciation base. The enterprise should combine the long-term development, rebuild the fixed assetsdesignedly, enhance the technical level of the enterprise, and improve the comprehensive competition strengthen of the enterprise. At the same time , the enterprise can put the subsequent expenses acco rding with the capitalization cond itions into the fixed assets cost, increase the depreciation picking base, and accordingly increase the depreciation amount of the deduction, reduce the taxable inco me of the present term and save the tax. For various payouts which don’t accord with the confirmation conditions of long-term assets, they should be counted into the profit and loss of th e present term. Second, the “Chinese Enterprise Income Tax Law” regu lated that the fixed assets of the enterprise needed to be depreciated quickly because of technical progress, the enterprise could reduce the depreciation fixed number of year or adopt the method of quick depreciation. To reduce the depreciation year can quicken the withdrawal of the costs, move the anaphase cost charges to the anterior period, and move the prophase account profit to the latter period. When the tax rate is fixed, the delayed payment of the income tax equals to obtain an interest-free loan from the country. When the tax rate is not fixed, the extension of the depreciation term can also reduce the tax burden for the enterprise. And the selection of the depreciation method of the long-term assets should be scientific, reasonable and legal. Finally, when the enterprise is in the non-deduction period of the income tax, taxpayer should apply for reducing the residual proportion for the tax department in time according to the characters of the assets. When the residual proportion is reduced , the depreciation tax de duction will increase, which could not only maintain the taxpayer’s right, but bring large tax benefit for the taxpayer.4. Tax planning in the management result distribution stage of enterprise4.1 First utilizing the taxable income to compensate the lossFor the yearly loss of the enterprise, the tax law regulates to allow the enterprise uses the pretax profit in the next year to compensate it. And if the profit in the next year is not enough to compensate, the enterprise is allowed to compensate the loss year after year, but the longest term should be limited in 5 years. In this way, the enterprise can use the selection right of the assets price counting and amortization method allowed by the tax law, and the selection right of the expenses reported range standard to more report the pretax deduction items and deduction amount, and continue to induce the loss before the term of five years is at term, accordingly to prolong the term of the preference policy.4.2 Arranging the domestic investment return to compensate the loss according to the sequence from low tax rate to high tax rateAccording to the enterprise income tax, the investors’ after-tax profits returned from the associated enterprise should pay the income tax, but if the enterprise which is the investor has loss or past yearly loss which has not be remedied, the returned profit can be used to remedy the loss, and for the surplus part, the enterprise should pay the income tax. Therefore, if the investor is the enterprise which can be applicable for different income tax rates, the enterprise can select the sequence from low tax rate to high tax rate, to use th e returned investment profit remedy the loss and make the taxpayer’s income tax reduce to the least level.4.3 Keepin g that the investment return in the low tax region doesn’t be distributedIn the existing enterprise income tax, for the taxpayer’s profit returned from other enterprise which has paid the income tax, the tax amount of the tax payment can be adjusted when computing the income tax of the enterprise. If the profit of the invested enterprise has not be distributed to the investors, the investors need not to pay the income tax, and in this way, to keep that the investment return in the low tax region doesn’t be distributed and turn it into the investment capital can reduce investors’ tax burden.ReferencesChinese CPA Association. (2008). Tax Law. Beijing: Economic Science Press.The Fifth Session of the Tenth NPC. (2007). Enterpri se Income Tax Law of China. Mar. 16, 2007.Wang, Xinjian. (2006). The Method of Enterprise Tax Planning. Shandong Commercial Accounting. No.2.Zhou, Yan. (2008). Influences of New Enterprise Income Tax Law on Enterprise Tax Planning. Friends of Accounting.No.15.Zhuang, Fenrong. (2007). Hundred Classic Practical Examples of Tax Planning.Beijing: Mechanical Industry Press.企业所得税税收筹划研究曹宏层、徐晓慧（沈阳工业大学经济学院）、敖国杰（沈阳工业大学会计财务部）摘要企业所得税的税收空间很大，在企业的纳税额中占有很大的比重。
税收筹划的思路、原则和步骤是什么
税收筹划的思路和步骤是什么？1、全面了解纳税人的情况纳税人是税收筹划的主体，任何税收筹划活动都是围绕纳税人进行的。
因此，在进行税收筹划之前，全面了解纳税人的情况十分有必要。
(1)基本情况。
企业的基本情况包括企业的组形式、成立日期、经营范围、经营规模、关联关系和股权架构等。
企业的组织形式、经营范围不同，其缴纳的税种也不尽相同。
如果企业是股份有限公司，其取得收入后除了要缴纳流转税外，还要缴纳企业所得税。
如果企业是个人独资企业或合伙企业，则不需要缴纳企业所得税，只需要由个人投资者缴纳个人所得税（法人合伙人需要缴纳企业所得税）。
了解了企业的基本情况后，可以做到心中有数，以便抓住主要税种进行税收筹划。
(2)财务情况。
企业的税收筹划要合法地节税，只有在全面和详细了解纳税人财务情况的基础上，才能制订出针对纳税人的税务计划，使税收筹划方案切实可行。
(3)风险态度。
节税与风险并存，节税越多的方案往往也是风险越大的方案，两者的权衡取决于多种因素，包括纳税人对风险的厌恶和偏好程度。
了解纳税人对风险的态度及对风险的承受程度，可以更好地按纳税人的要求进行税收筹划方案的设计。
2、分析纳税人的现行纳税情况在全面了解纳税人情况的基础上，进一步分析其现行纳税情况对于发现税收筹划空间和设计税收筹划方案而言是至关重要的。
企业的纳税情况主要包括涉及的税种、纳税人的类型、计税方式、适用税率、纳税申报、纳税金额、税负状况、减免税情况以及历史上是否存在违反税法的情况等，这对税收筹划方案的制定具有很大的借鉴作用。
3、熟练掌握税收相关法律规定进行税收筹划是在税法允许的范围内，选择少缴免缴或递延缴纳税款的行为。
由于税法的内容相当复杂又经常修订，而纳税人的自身条件也在不断发生变化，所以要想有效地运用税收筹划策略、实现节税目标，必须了解并熟练掌握税收法规。
除此之外，纳税人还要具备投资、生产、销售、财务、会计等方面的法律知识，懂得合法与违法的界限，从而确保税收筹划行为的合法性。
企业税收筹划中英文对照外文翻译文献
中英文对照外文翻译文献(文档含英文原文和中文翻译)1、Enterprises of the major means of tax planningTax planning is the premise of strict enforcement of tax laws to minimize tax, customs tax called. Enterprises to carry out the correct tax, the need for the adoption of the following major route of transmission.First, reasonable means of financing options. In accordance with the provisions of China's current tax law, corporate interest payments on the loan within a certain range can be pre-tax expenses, and dividends can only be spending the after-tax profits of enterprise expenses. From a tax point of view, appropriate to the bank business loans and financing between enterprises, rather than directly to thefund-raising benefits.Second, a reasonable choice of trading partners. China's existing value-added tax system has a general taxpayers and small-scale taxpayers on the points, choose a different supplier object, the tax burden on enterprises is not the same. For example, when the Department of suppliers of value-added tax general taxpayer, the businessafter the purchase of goods, according to the amount of tax deduction of input tax amount of the corresponding balance after payment of value-added tax; if the purchase of goods for small-scale taxpayers, VAT can not be achieved Its not contain the amount of input tax deduction, the tax burden more than the former. Such as open invoices can also be part of deduction.Third, "the easy way out" tax conversion. Enterprises will be converted tohigh-tax low-tax, refers to economic activities in the same, there are a variety of revenue options to choose from, the taxpayers to avoid "high-tax point", choose the "low tax" and reduce the tax liability . The most typical example of this is to runnon-taxable to the tax planning services. From the tax point of view, run mainly two: First, the same taxes, different tax rates. Systems such as supply and marketing enterprises, the general operating tax rate is 17% of the means of subsistence, but also the operating value-added tax rate of 13% of the agricultural means of production and so on. Second, different taxes, different tax rates. This usually refers to types of enterprises in their business activities, both value-added business project, the project also involves the business tax.Fourth, the cost of reasonable expenses. Enterprises does not violate tax laws and financial system under the premise of the full cost of the reasonable expenses, that may occur on the full estimated losses and narrow the tax base and reduce the amount of taxable income. Countries allow for costs incurred in the projects, such as wages, respectively, the total amount of tax by 2%, 14%, 1.5% extracts of trade union funds, staff welfare, staff education funding should be sufficient to mention as much as possible to the whole. For some of the losses that may occur, such as bad debt losses, businesses should be fully expected in the tax law as far as possible the extent permitted by the cap enough to reserve. This is in line with the national tax law and financial system, can receive the tax effect.Fifth, to reduce tax liability. Factors that affect the tax liability there are two, namely, tax base and tax rates, the smaller the tax base, lower tax rates, tax liability is also smaller. Tax planning can start from these two factors to find legitimate ways to reduce tax liability. For example, an enterprise December 30, 2005 estimated taxableincome amounted to 100,200 yuan, the enterprise income tax liability 25050 yuan (100200 ×25%). If the corporate tax planning, tax consulting fees to pay 200 yuan, the corporate taxable income 100,000 (100200-200), income tax liability 27,000 yuan (100000 × 27%), can be found by comparing, for tax planning to pay only 200 yuan, 6066 yuan tax is (33066-27000).Sixth, to weigh the severity of the overall tax burden. For example, manyvalue-added tax planning programs have the general taxpayer and the taxpayer to choose small-scale planning. If an enterprise is a non-tax-year sales of about 900,000 yuan of production enterprises and enterprises to buy the materials each year the price of non-value-added tax of 70 million or less. The company's accounting system, the conditions identified as the general taxpayers. If that is the general taxpayer, the company's products are value-added tax rate applies to 17% capital gains tax liability 34,000 yuan (90 × 17% -70 × 17%); If it is small-scale taxpayers, the rate is 6%, 5.4 VAT liability million (90 × 6%)> 3.4 million. Therefore, from the perspective of value-added tax general taxpayer should be selected. But, in fact, althoughsmall-scale VAT taxpayers pay 20,000 yuan, but the input tax amount of 119,000 yuan (70 × 17%), although it can not offset the costs, thereby increasing the cost of 119,000 yuan, the income tax reduction of 2.975 million (11.9 × 25%), than pay a 20,000 yuan of value-added tax. Therefore, the business tax planning in the selection of programs, not only to look in a certain period of time watching the program on tax less, and to consider business development goals, to choose to increase their overall revenue program.Seventh, take full advantage of preferential taxation policies. For taxpayers, the use of tax incentives for tax planning focuses on how the rational use of tax policies and regulations shall apply to the lower or more favorable tax rates, a well-planned production and operation activities, the actual tax burden to a minimum in order to achieve Festival tax effect. For example, according to China's Law of the State Council for approval of high-tech industrial development zone of the high-tech enterprises, since the production from the fiscal year income tax exemption for 2 years. To-business use of wastewater, waste gas, waste residue and other waste as themain raw materials for production, 5 years in the income 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, comparing the investment environment, investment income, investment risks and 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.企业税收筹划的主要途径纳税筹划是在严格执行税法前提下，尽量减少缴税，习惯称其为节税。
税收筹划-外文文献
关于税收筹划的论文税务筹划是纳税人在法律规定许可的范围内，通过对投资、筹资、经营、理财等活动进行事先安排和筹划,尽可能减少不必要的纳税支出.以谋求最大限度的纳税利益，实现企业税后利润或现金流量最大化。
税收对国家来说是为了实现其职能，凭借政治权利按预定标准无偿地参与国民收入分配的一种手段；而对纳税人来说则是资金的净流出，节约税款支付等于增加纳税人的净收益.本文从税务筹划的必然性和如何进行税务筹划两个方面谈一下自己对税务筹划的认识.一、税务筹划的必然性我国是法治国家，纳税人必须根据税法的规定性履行纳税义务。
而纳税必然减少纳税人的净利润，为了在合理、合法、合规的情况下达到节税,实现利润最大化的目标，纳税人必须进行税务筹划。
即，环境是一定的，只有适应环境，才能改变自我。
我们的环境是：来源于市场，适应于市场。
而在市场运行中又必须遵循一定的市场规则，适应、掌握并较好地运用这些市场规则，最终实现纳税额度最低，企业利润最大，市场份额占有率最高，进行税务筹划是我们的必由之路.1、企业追求股东财富最大化使税务筹划成为必然；企业要生存、发展、获利，盈得社会各界人士的好评，获得投资者最大额度的投资.追求股东财富最大化是他的根本目标。
实现该目标的途径总体来说有两条：一是增加企业收入，二是降低企业成本费用。
而税款就作为一项费用而存在，在收入不变的情况下,降低税务支出，就等于降低成本费用，从而实现股东财富最大化。
2、税法的规定性、法律的严肃性使税务筹划成为必然；所谓税务筹划，是指在投资、筹资、经营、股利分配等业务发生之前，在法律、法规允许的范围之内，事先对纳税事项进行安排，以达到最低纳税额度。
而一旦投资、筹资、经营、股利分配等事项已发生，那么纳税义务就已经产生，这时再想方设法少交税款，就成为偷税、漏税，必将受到法律处罚.合理、合法、合规、及时、有效地进行税务筹划就象一把双刃剑，一方面使企业遵纪守法；一方面降低企业成本费用,增加净利.最终达到增强企业活力，提高的社会效益和经济效益的目的。
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外文文献翻译企业税收筹划的主要途径纳税筹划是在严格执行税法前提下，尽量减少缴税，习惯称其为节税。
企业要正确地进行节税，需要通过以下的主要途径。
一、选择合理的筹资方式。
根据我国现行税法规定，企业的借款利息支出在一定范围内可以税前列支，而股息支出则只能在企业的税后利润中列支。
从节税的角度看，企业适度向银行借款和企业间的相互融资，要比企业直接向社会筹资优惠。
二、选择合理的交易对象。
我国现行增值税制度规定有一般纳税人和小规模纳税人之分，选择不同的供货对象，企业所负担的税负则不相同。
例如，当供货方系增值税一般纳税人时，企业购进货物后，可按销项税额抵扣相应的进项税额后的余额缴纳增值税；如果购买小规模纳税人的货物，不能取得增值税专用发票的，其含有进项税额不能抵扣，税负比前者要多。
如开专用发票也可抵扣一部分。
三、“避重就轻”转换纳税义务。
企业将高纳税义务转换为低纳税义务，是指在同一经济行为中，有多种税收方案可供选择时，纳税人避开“高税点”，选择“低税点”，可减轻纳税义务。
最典型的例子就是对兼营非应税劳务进行的节税筹划。
从税收角度来看，兼营主要包括两种：一是税种相同，税率不同。
例如供销系统企业，一般既经营增值税率为17%的生活资料，又经营增值税率为13%的农用生产资料等。
二是不同税种，不同税率。
该种类型通常是指企业在其经营活动中，既经营增值税项目，又涉及营业税项目。
四、合理列支各项费用。
企业可以在不违反税法和财务制度的前提下，通过对各项费用充分合理的列支，对各项可能发生的损失进行充分估计，缩小税基，减少应纳税所得额。
对于国家允许在费用中列支的项目，如分别按计税工资总额的2%、14%、1.5%提取的职工工会经费、职工福利费、职工教育经费，应尽可能地提足提全。
对于一些可能发生的损失，如坏账损失等，企业应充分预计，在税法允许的范围内尽可能按上限提足准备金。
这既符合国家税法和财务制度的规定，又能收到节税的效果。
五、降低应纳税额。
影响应纳税额的因素有两个，即计税基数和税率，计税基数越小，税率越低，应纳税额也越小。
进行税务筹划可从这两个因素入手，找到合法的办法来降低应纳税额。
例如，某企业2005年12月30日测算的应纳税所得额为10.02万元，则企业应纳所得税25050元（100200×25%）。
如果该企业进行了税务筹划，支付税务咨询费200元，则该企业应纳税所得额100000元（100200-200），应纳所得税27000元（100000×27%），通过比较可以发现，进行税务筹划支付费用仅为200元，却节税6066元（33066-27000）。
六、权衡整体税负的轻重。
例如，很多筹划方案中都有增值税一般纳税人与小规模纳税人选择的筹划。
如某企业是一个年不含税销售额90万元左右的生产企业，企业每年购进的材料不含增值税的价格大致在70万元左右。
该公司会计核算体系健全，有条件认定为一般纳税人。
如果是一般纳税人，公司产品的增值税适用税率是17%，应纳增值税 3.4万元（90×17%-70×17%）；如果是小规模纳税人，税率为6%，应纳增值税5.4万元（90×6%）＞3.4万元。
因此，仅从增值税角度考虑应选择一般纳税人。
但实际上，虽然小规模纳税人多纳增值税2万元，但其进项税额11.9万元（70×17%），虽然不能抵扣却可以计入成本，从而增加成本11.9万元，所得税减少2.975万元（11.9×25%），大于多纳的增值税2万元。
因此，企业在选择税务筹划方案时，不能仅把目光盯在某一时期纳税较少的方案上，而要考虑企业的发展目标，选择有利于增加企业整体收益的方案。
七、充分利用税收优惠政策。
对于纳税人来讲，利用税收优惠政策进行纳税筹划的重点在于如何合理运用税收政策法规的规定，适用较低或较优惠的税率，妥善规划生产经营活动，使其实际税负最低，以达到节税的效果。
例如，根据我国税法规定，对国务院批准的高新技术产业开发区内的高新技术企业，自投产年度起免征所得税2年。
对企业利用废水、废气、废渣等废弃物为主要原料进行生产的，可在5年内减征或免征所得税。
此外，对用于支持农业以及教科卫事业发展的投资，国家也有不同的税收优惠政策。
企业经营者应参照政策规定，综合比较投资环境、投资收益、投资风险等因素，决定投资区域、投资方向以及投资项目，合理进行税务筹划，以减少企业税负。
需要说明的是，纳税人运用上述方法进行节税，一方面，要符合企业生产经营特点，统筹规划，综合考虑，不能顾此失彼；另一方面，要经常学习，了解国家税制改革动向及优惠政策措施的修订和调整，准确把握税收法规政策界限，深入研究税法的相关规定，防止因节税而引发其他问题。
外文文献原文Enterprises of the major means of tax planning Tax planning is the premise of strict enforcement of tax laws to minimize tax, customs tax called. Enterprises to carry out the correct tax, the need for the adoption of the following major route of transmission.First, reasonable means of financing options. In accordance with the provisions of China's current tax law, corporate interest payments on the loan within a certain range can be pre-tax expenses, and dividends can only be spending the after-tax profits of enterprise expenses. From a tax point of view, appropriate to the bank business loans and financing between enterprises, rather than directly to thefund-raising benefits.Second, a reasonable choice of trading partners. China's existing value-added tax system has a general taxpayers and small-scale taxpayers on the points, choose a different supplier object, the tax burden on enterprises is not the same. For example, when the Department of suppliers of value-added tax general taxpayer, the business after the purchase of goods, according to the amount of tax deduction of input tax amount of the corresponding balance after payment of value-added tax; if the purchase of goods for small-scale taxpayers, VAT can not be achieved Its not contain the amount of input tax deduction, the tax burden more than the former. Such as open invoices can also be part of deduction.Third, "the easy way out" tax conversion. Enterprises will be converted tohigh-tax low-tax, refers to economic activities in the same, there are a variety of revenue options to choose from, the taxpayers to avoid "high-tax point", choose the "low tax" and reduce the tax liability . The most typical example of this is to runnon-taxable to the tax planning services. From the tax point of view, run mainly two: First, the same taxes, different tax rates. Systems such as supply and marketing enterprises, the general operating tax rate is 17% of the means of subsistence, but also the operating value-added tax rate of 13% of the agricultural means of production and so on. Second, different taxes, different tax rates. This usually refers to types ofenterprises in their business activities, both value-added business project, the project also involves the business tax.Fourth, the cost of reasonable expenses. Enterprises does not violate tax laws and financial system under the premise of the full cost of the reasonable expenses, that may occur on the full estimated losses and narrow the tax base and reduce the amount of taxable income. Countries allow for costs incurred in the projects, such as wages, respectively, the total amount of tax by 2%, 14%, 1.5% extracts of trade union funds, staff welfare, staff education funding should be sufficient to mention as much as possible to the whole. For some of the losses that may occur, such as bad debt losses, businesses should be fully expected in the tax law as far as possible the extent permitted by the cap enough to reserve. This is in line with the national tax law and financial system, can receive the tax effect.Fifth, to reduce tax liability. Factors that affect the tax liability there are two, namely, tax base and tax rates, the smaller the tax base, lower tax rates, tax liability is also smaller. Tax planning can start from these two factors to find legitimate ways to reduce tax liability. For example, an enterprise December 30, 2005 estimated taxable income amounted to 100,200 yuan, the enterprise income tax liability 25050 yuan (100200 ×25%). If the corporate tax planning, tax consulting fees to pay 200 yuan, the corporate taxable income 100,000 (100200-200), income tax liability 27,000 yuan (100000 × 27%), can be found by comparing, for tax planning to pay only 200 yuan, 6066 yuan tax is (33066-27000).Sixth, to weigh the severity of the overall tax burden. For example, manyvalue-added tax planning programs have the general taxpayer and the taxpayer to choose small-scale planning. If an enterprise is a non-tax-year sales of about 900,000 yuan of production enterprises and enterprises to buy the materials each year the price of non-value-added tax of 70 million or less. The company's accounting system, the conditions identified as the general taxpayers. If that is the general taxpayer, the company's products are value-added tax rate applies to 17% capital gains tax liability 34,000 yuan (90 × 17% -70 × 17%); If it is small-scale taxpayers, the rate is 6%, 5.4 VAT liability million (90 × 6%)> 3.4 million. Therefore, from the perspective ofvalue-added tax general taxpayer should be selected. But, in fact, althoughsmall-scale VAT taxpayers pay 20,000 yuan, but the input tax amount of 119,000 yuan (70 × 17%), although it can not offset the costs, thereby increasing the cost of 119,000 yuan, the income tax reduction of 2.975 million (11.9 × 25%), than pay a 20,000 yuan of value-added tax. Therefore, the business tax planning in the selection of programs, not only to look in a certain period of time watching the program on tax less, and to consider business development goals, to choose to increase their overall revenue program.Seventh, take full advantage of preferential taxation policies. For taxpayers, the use of tax incentives for tax planning focuses on how the rational use of tax policies and regulations shall apply to the lower or more favorable tax rates, a well-planned production and operation activities, the actual tax burden to a minimum in order to achieve Festival tax effect. For example, according to China's Law of the State Council for approval of high-tech industrial development zone of the high-tech enterprises, since the production from the fiscal year income tax exemption for 2 years. To-business use of wastewater, waste gas, waste residue and other waste as the main raw materials for production, 5 years in the income 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, comparing the investment environment, investment income, investment risks and 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 above-mentioned methods taxpayers use tax, on the one hand, it is necessary to comply with the characteristics of enterprise production and management, overall planning, comprehensive consideration and can not cater for all kinds; On the other hand, to keep learning and understanding of national trends and policies on tax reform measures amendments and adjustments, accurately grasp the limits of tax regulations and policies, in-depth study of the relevant provisions of tax laws to prevent tax and give rise to other problems.。