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

1、企业税筹划的主要径纳税筹划是在严格执行税法前提下量减少缴税习称其为节税企业要正确地进 行节税需通过以下的主要途.一选合理的筹资方式根据我国现行税法规定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能在企业的税后利润中列支节税的角度看企适度 向银行借款和企业间的相互融,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，当供货方系增值税一般纳税人时企购进货物后可按销税额抵扣相应的进项税额后的余额缴纳增值税果买小规模纳税人的货物不能取得值税专用发票的含有进项税额不能抵扣税负比前者 要多。如开专

2、用发票也可抵扣一部分。三“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种税收方案可供择时纳税人避开“高税，选择“低税可轻纳税义务最型的例子就是对兼营非应税劳务进行的节税筹.税收角度来看主包括两种：一是税种相同，税率不例如供销系统企业，一般既经营增值税率为 7的生活资料，又经营增值税率为 13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.四合列支各项费用企可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,减应纳税所得额。对于国家允许在费用中列支的项

3、目，如分别按计税工资总额的 2%、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。五降应纳税额影应纳税的因素有两即计税基数和税率,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到合法的办法来降低应纳税额.例如，某企业 2005 年 12 月 30 日算的应纳税所得额为 。02 万，则企业应纳所得税 25050 （10020025如该企业进行了税务筹支付税务咨询费 200 元则企业应纳税所得额 100000 元

4、100200200，应纳所得税 27000 元10000027%通比较可以发现，进行税务筹划支付费用仅为 200 ，却节税 6066 元（3306627000）。六权整体税负的轻重例如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企是一个不含税销售额 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% ，纳增值税 3.4 万（9017%7017是规模纳税,税率为 纳增值税 5 万（9063.4 万元.因此，仅从增值税度考虑应选择一般纳税人。但实际虽小规模

5、纳税人多纳增值税 2 万，但其进项税额 11.9 万（7017），虽然不能抵扣却可以计入成,从而增加成本 11 万元所得减少 2.975 万（11925%),大多纳的增值税 2 万元.因此,企业在选择税务筹划方案仅目光盯在某一时期纳税较少的方案,而要考虑 企业的发展目标,选择有利于增企业整体收益的方案。七充利用税收优惠政策对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适用较低或较优惠的税率规生产经营活动，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,对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。企业利用废水、废气、废

6、渣等废弃物为主要原料进行生产的在 年内征或免征所得税此外对于支持农业以及教科卫事业发展的投资国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,符合企业生产经营特点，统筹规划综合考虑不能顾此失另一方要经常学习了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。外文文献文 of Tax planning is the premise of strict of tax l

7、aws to minimize tax, customs tax to carry out correct tax， need for the adoption of following of transmission.First, of financing 。 In accordance with the provisions of Chinas current tax law interest the loan within can dividends be aftertax of expenses。 From a point of view, appropriate the bank b

8、usiness between to fund-raising a reasonable of trading 。 Chinas existing value-added tax has a general small-scale on the different supplier burden enterprises is not same. For of suppliers of value business after of ， according to amount of input tax amount of the corresponding balance after of if

9、 the of goods for scale taxpayers, VAT be not the of input tax deduction, the burden than former。 Such as invoices can be part of deduction.Third， easy way out tax conversion. Enterprises will be converted to high-tax low to in the same, are a variety of revenue options to from， the taxpayers to avo

10、id ”high-tax point, choose the ”low tax and reduce the liability The most typical of this is to run non-taxable the planning From the point of ， run mainly two： the same tax 。 as marketing enterprises， operating rate of of subsistence， but the operating valueadded rate of 13% the of production and o

11、n. different usually to of enterprises their activities, business ， the project also involves business tax.Fourth, the of reasonable not violate tax laws financial under the of full cost of expenses， that occur on full narrow the amount of income。 Countries allow for incurred in the ， ， respectively

12、， the total amount of by 2%, 14 15% of trade union ， staff welfare， staff education be as much as possible to whole For some of the losses occur, losses， businesses be fully in the tax far permitted by cap to reserve。 This is in line with tax law and can receive the tax Fifth， reduce liability. that

13、 the liability are two, tax base and tax ， lower rates， tax liability is also 。 Tax planning start these two factors find legitimate liability. For example， an enterprise 2005 yuan enterprise tax liability 25050 yuan 25)。 If tax ， tax consulting to pay 000 （100200-200) tax liability 27， yuan （100000

14、 ), can found by for planning to 200 yuan, 6066 (33066-27000） to the severity of overall tax burden. For many tax have taxpayer the to choose small 。 If enterprise is a non-tax sales of about 900 of production enterprises enterprises buy the the price of non-value added tax million or 。 accounting s

15、ystem, identified as the general If is the taxpayer, the company products are value tax 17 capital gains liability ， yuan （90 70 17%）； If it is taxpayers, the rate is ， 5。4 VAT liability million （90 6% 。 million. Therefore， from the of valueadded tax general be selected。But，in fact, although VAT pay

16、 yuan, but input tax amount of 119 (70 it can not the cost of 119,000 the tax reduction of 2.975 million 9 ） than a 20,000 of Therefore, business planning in the of not to look in a certain period of time watching the on tax less， and business choose to increase overall revenue program take full adv

17、antage of preferential taxation For taxpayers, use of incentives for planning on the rational of policies apply to lower favorable tax ， a wellplanned ， the actual tax burden to minimum in toachieve Festival tax effect. For example, according to Chinas Law of the State Council for of development zon

18、e of high-tech enterprises， since the production from the exemption for years. Tobusiness of ， gas, waste residue other as the main for ， 5 years in reduction or In ，to of UNESCO Wei investment, have different incentives。 should refer to policy， ， income, investment decided to invest in the region, ， as as investment a reasonable tax planning, order to reduce tax It be noted that the abov