保持税收筹划【外文翻译】

本科毕业论文（设计）外文翻译原文：PlanningforevertaxsavingsNowisthebesttimetothinkaboutreducingyourbusiness’staxbillevenlowerthanthepointtheeconomymayhavedrivenitto...and,ofcourse,tokeepthattaxbillatitslegalminimumformanyyearstocome.Whilemanyofusrelyontheadviceandhelpprovidedbytaxprofessionalsorutilizesoftwareprogramstoensurealowtaxbill,therealgoalshouldbealowtaxbillnotjustforthistaxyearbutalsoforyearstocome.Thebestguaranteeofconsistentlylowtaxbills,thisyear,nextyear,andso-ondowntheroadis,ofcourse,taxplanning.Taxplanningreferstothetaxpayerstoreducethetaxburdenandtoachievethepurposeoftaxationzerorisk,totheextentpermittedbythetaxlaw,theoperationofthebusiness,investment,financialmanagement,organization,transactions,andotheractivitiesarrangedprocess.Fromtheconceptoftaxplanningcanbeseenin:theshortterm,thecorporatetaxplanningpurposesthroughtheoperatingactivitiesofthearrangement,reducetaxes,savingcostsandexpenditures,soastoenhancetheeconomicefficiencyofenterprises,fromalong-termperspective,enterpriseconsciouslytoimplementtherequirementsofthevarioustaxlawstoitsbusinessactivities,whichallowtheenterprisetaxconcepts,havebeenenhancedawarenessofthelaw.Therefore,whetherinthelongtermortheshortterm,corporatetaxplanningareofgreatsignificance.Grasptheconceptoftaxplanningonthebasisofhowthesuccessfulimplementationofcorporatetaxplanning？Itisnecessarytofullyunderstandthecountry'staxpolicies,andtounderstandthetaxauthoritieson"reasonableandlegitimate"taxexplain.Taxplanningatthenationaltaxpolicywithinthesystem,therefore,aprerequisitefortheplanistohaveanationaltaxregulations,andpolicies,taxauthoritiesunderstandthe"reasonableandlegitimate"taxexplain.Ontheonehand,fromtheConstitutionandtheexistinglawsinclearwhatis"reasonableandlawful."Ontheotherhand,taxauthoritiesandtaxmanagementactivities,aswellasthejudiciaryandthetrialadmissibletaxcases,thespecificunderstandingoftheexecutiveandthejudiciaryinlawenforcementandthejudicialprocessto"reasonableandlawful"defined.Second,weshoulddrawacleartaxplanning,taxavoidanceandtaxevasionboundaries.Fromthecountry'sfinancialpointofview,though,taxevasionandtaxavoidance,taxplanningwouldreducethecountry'staxrevenue,butthereductionisfundamentaltothenatureofthedistinction.Intheory,taxevasionisablatantviolationsandhassubsequently;taxavoidanceandtaxplanninghasthepurposeofplanninginadvance,forfeatures,butbothlegitimacyoftheexistenceofdifferenceoftaxavoidanceisnotillegalbutwiththetaxlawslegislativepurposecontrarytotheinterestsofnotreceivetaxrevenuelegislatorsexpectinterestandtaxplanningisentirelylegitimate,isentirelyconsistentwiththegovernment'spolicyorientation,followthelegislativeintent.Third,weneedtousebrain,hiringprofessionaltaxplanningexperts.Taxplanningisahigh-levelfinancialmanagementandsystemsengineering,requirementsplanningstaffproficientintax,accounting,investment,finance,trade,andotherprofessionalknowledge,professionalism,moreintegrated.Therefore,thosewhoarenotcompetenttheirownprojects,expertsshouldbeemployedtocarryouttaxplanning,taxplanningtoraisethestandardandrationalityoftaxplanningcompletedtheformulationandimplementationoftheprogramme.InChina,accountingfirms,lawfirmsandoffices,andotherintermediaryagencieshavegraduallycarryouttaxplanninginthebusiness,withtheirstrongprofessionalservicescapabilities,awiderangeofinformationchannels,whichcanincreasetheirprobabilityofthesuccessoftaxplanning.Fourth,wemustaccuratelygraspthescaleoftaxplanning.First,non-taxbenefitsshouldnotbeoverlooked.Taxpayersinthecourseofbusinessisnotjusttheconcernoftax-relatedinterests,alsoconcernedwiththenon-taxbenefits.Taxplanningprocess,weneedtopayattentiontothetaxpayershaveasignificantimpactonpoliticalinterests,environmentalinterests,theinterestsofeconomiesofscale,economicbenefitsandothernon-advertisingtaxbenefits,nottoomuchvalueontax-relatedinterestswhileignoringimportantnon-taxbenefits.Second,weshouldnotonlytaxplanningstaff"alone."Taxplanningshouldnotonlytheisolationoftaxplanningstaffplanning,"behindcloseddoors"andshouldbestrengthenedwithotherdepartments,otherstaffcommunicationandcoordination,gaintheirunderstandingandsupport.Third,itistax-relatedrisksshouldnotbeignored.Corporatetaxplanning,itmusttakefullaccountofthehiddentax-relatedrisksandtakestepstospreadtherisks,sothatappropriateandbalancedrisk,seizingtheopportunitytomakea,andstriveforgreatertaxreceipts.Fourth,toenjoypreferentialtaxpoliciesshouldnotoverlookthepotentialopportunitycost.Enterprisesintheplanning,theneedtoengageinseriouscost-benefitanalysis,determineeconomicviability,ifnecessary,canbringneteconomicbenefitstotheenterpriseincrease,onlythedominanttaxplanningcostsandhiddencostsarelowerthanplannedproceeds,theprogrammetobe,otherwiseweshouldabandontheplan.Taxplanningiseasy:Themoretaxdeductionstaken,thelowerthebusiness’staxableincomewillbe—atleastforthistaxyear.Ofcourse,ignoringpotentialtaxdeductionsthisyearmaymeansignificantsavingsinlateryearswhenprofits—andtaxbills—arehigher.Eitherway,inordertocount,thetimetomakethemovesnecessaryforthoselowtaxbillsisbeforetheendofthetaxyear.TaxplanningbasicsWhenthinkingaboutanytypeoftaxplanning,everybusinessshouldkeepinmindthatalthoughtheIRSmayoccasionallydisagree,thecourtsstronglybackeverytaxpayer’srighttochoosethecourseofactionthatwillresultinthelowestlegaltaxliability.Thus,astheendofthetaxyearfastapproaches,everydealerfacesseveraldifferentoptionsastohowtocompletecertaintaxabletransactions.Ourtaxsystemhasgraduatedratesthatincreasealongwiththeincomeofthebusinessatvarioustaxrates.Thus,onestrategyforsavingtaxesmeansreducingthetaxbracketofthebusiness.Gettingthemostfromthetemporary15%taxratefordividendsmeansfindinganotherwaytoreducecorporatelevelincome…andtaxes.Obviously,nobusinessownercanliterallyreducethefederalincometaxrate.Theycan,however,takeactionsthatwillhaveasimilareffect.Forexample:✔Choosingtheoptimalformoforganizationforthebusiness–suchassoleproprietorship,partnership,corporation,orScorporation–whilenotayear-endtaxplanningstrategy,deservesattentionintheoveralltaxplanningprocess,especiallyinlightofthecurrent(andtemporary)15%taxrateondividendspaidbyincorporatedbusinesses.✔Structuringtransactionssothatpaymentsreceivedarecapitalgains.Long-termcapitalgainsearnedbynoncorporatetaxpayersaresubjecttolowertaxratesthanotherincome.✔Shiftingincomefromahigh-taxbracketindividual(suchasyou,thebusinessowner),toalower-bracketindividual(suchasyourchild).Onefairlysimplewaytoaccomplishthisisbyhiringyourchildren.Anotherpossibilityistomakeoneormorechildrenpartnersinthebusiness,sothatnetprofitsaresharedamongalargergroup.Whilethetaxlawslimittheusefulnessofthisstrategyforshifting“unearned”incometochildrenundertheageof14,someopportunitiestolowertaxratesstilldoexist.Remember,however,thetimetothinkaboutthosestrategiesisduringthecourseofthetaxyear.BeconsistentAlthoughthegoalisusuallytoreducetaxesthisyear,tobereallyeffectivethetaxbracketshouldbeconsistentyearafteryear.Ifincomeisupthisyearbutexpectedtobedownnextyear,forinstance,adentalequipmentmanufacturermightwanttopostponeassetsalesorotherunusualtransactionsuntilnextyearwhentheadditionalprofitsmaynotbeaslikelytoputtheoperationintoahighertaxbracket.Or,conversely,ifincomeandprofitsaredownthisyear,disposingofunneededequipmentorbusinessassetsviaaprofitablesalejustmightgenerateextraincome,incometaxedatthebusiness’scurrentlowtaxrates.Dependingonthecircumstances,anumberoflegitimatestrategiesamanufacturerordealercanemploybeforeyear’sendwillhelpthemremaininthesamebracketthisyear,nextyear,andformanyyearsthereafter.Thosebasicyear-endsavingsstrategiesinclude:Delayingcollections:Acash-basisbusinesscandelayyear-endbillingsuntillateenoughintheyearsopaymentswillnotcomeinuntilthefollowingyear.Acceleratepayments:Whereverpossible,prepaydeductiblebusinessexpenses,includingrent,interest,taxes,insurance,etc.Also,keepinmindthatthetaxruleslimittaxdeductionsforsomeprepaidexpenses.Acceleratelargepurchases:Closethepurchaseofdepreciablepersonalpropertyorrealestatewithinthecurrentyear.Accelerateoperatingexpenses:Ifpossible,acceleratethepurchaseofsuppliesorservicesorthemakingofrepairs.Acceleratedepriciation:Electtoexpenseorimmediatelywriteoffthecostofnewequipmentinsteadofdepreciatingit.Remember,thenewSection179taxrulesnowpermitasanexpenseupto$250,000inexpendituresfornewequipment.Naturally,whatabusinesscandodependsagreatdealontheaccountingmethodusedbytheoperation.Acashbasisbusiness,forexample,deductsexpensesaspaidandreceiptsbecomeincomewhenreceived,ormadeavailable.Anaccrual-basisequipmentbusinessrealizesincomewhenbilledandexpenseswhenincurred,regardlessofwhenincomeisactuallyreceived,orwhenpaymentismade.Thisyear’slawchangesTheAmericanRecoveryandReinvestmentAct(ARRA)earlierthisyearextendedanumberofexpiringprovisionsandcreatedafewmorethatwillaffecttheyear-endplanningprocess.Forexample:✔First-year50%bonusdepreciation:ARRAextendedthe50%bonusfirst-yeardepreciationallowanceavailablefor2008to2009.✔IncreasedSection179expensing:During2009,businessescanchoosetoexpenseandimmediatelydeductupto$250,000ofthecostofqualifyingpropertyandequipment.The$250,000maximumexpensingamountisreducedifthecostofallSection179propertyplacedinservicein2009exceeds$800,000.✔Scorporationbuilt-ingainsholdingperiod:Fortaxyearsbeginningin2009or2010,ARRAeliminatesthecorporateleveltaxonthebuilt-ingainsofanScorporationthatconvertedfromregularCcorporationstatusatleastseventaxyearsbeforethecurrenttaxyear.Going,going,goneMakingyear-endplanningmoreurgentthanusual,anumberofprovisionsinourtaxlawexpirein2009.Amongtheexpiringprovisionsare:✔Thetaxcreditforresearchandexperimentationexpenses✔Increasedalternativeminimumtax(AMT)exemptionamounts✔15-yearstraight-linecostrecoveryforqualifiedleaseholdimprovements,qualifiedrestaurantbuildingsandimprovements,andqualifiedretailimprovements✔Additionalfirst-yeardepreciationfor50%ofbasisofqualifiedproperty✔Increaseinexpensingto$250,000/$800,000✔Expensingof“BrownFields”environmentalremediationcosts✔Empowermentzonetaxincentives✔TaxincentivesforinvestmentintheDistrictofColumbia✔Renewalcommunitytaxincentives✔TheFUTAsurtaxof0.2%✔65%subsidyforpaymentofCOBRAhealth-carecoveragecontinuationpremiums✔Reducedestimatedtaxpaymentsforsmallbusinesses.TaxtailshouldnotwagthedogThereisagreatdealofpressureinmanybusinessestocontinuecuttingcosts,includingtaxes.Thiscoincideswithincreasedscrutinyoftaxreturnsonmanylevelsofgovernment.Identifyingopportunitiesfortaxdeductionswithoutrunningafoulofcash-strappedstateandlocaltaxauthoritiesshouldplayaroleintheplanningprocess.Onasimilarnote,thefinancialoroperationalstrengthsofabusinesstransactionshouldalwaysstandontheirown,asidefromanytaxbenefitsderivedfromthem.Thereisalsothequestionofwhetherataxdeductionshouldbetakenor,iflegallyfeasible,ignored.Anexcellentillustrationoftheflexibilityofourtaxrulesarethosegoverningbonuses.Abusinessoperatingontheaccrualbasishastheopportunitytofixtheamountofemployees’bonuspaymentsbeforeJanuary1—buttopaythemearlynextyear.Generally,thebonusesarenottaxabletoemployeesuntil2010,butaredeductibleontheoperation’s2009taxreturn—solongasannouncedbeforetheendof2009,andpaidbeforeMarch16,2010.Ontheotherhand,whilefewbusinessesareinapositiontopayemployeebonuses,abusinessmaybenefitbydelayingincomeuntilnextyear.Remember,however,thereisconstructivereceiptwhenincomeismadeavailabletothebusiness.TaxplanningallthetimeAlthoughtaxplanningshouldbeayear-roundprocess,anumberofyear-endstrategiescanreducenotonlythisyear’staxbill,butfuturetaxbillsaswell.Theownersandmanagersofeverybusinessshouldalsobetakingadditionalstepstoensurethesuccessoftheoperationin2010.Whetherornotthebusinessisfacingalargetaxbillorseverelylowertaxableincome,professionaladviceisalmostanecessity.Thereshould,however,benouncertaintyregardingtheneedforplanningtominimizethebiteoftaxesthisyearaswellasinfuturetaxyears.Source:MarkE.Battersby,2009.“Planningtaxsavings”.Ornamental&MiscellaneousMetalFabricator,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