固定资产折旧的税收筹划外文文献翻译

固定资产折旧的税收筹划外文文献翻译(含：英文原文及中文译文)文献出处：GutanTed.Taxplanningfordepreciationoffixedassets[J].2014.[J]JournaloftheAtmosphericSciences,2015,6(8):21-30.英文原文TaxplanningfordepreciationoffixedassetsGutanTed1ThebasicmethodoftaxplanningTaxplanningreferstotaxpayers’rationalizationoftheirowninvestment,financing,andmanagementandmanagementofenterprisesbymakingfulluseofallpreferentialpoliciesincludingtaxreductionandexemptionprovidedbytaxlawsandregulationsbeforetheoccurrenceoftaxablefactsunderthecurrenttaxationsystem.Themanagementandmanagementactivitiesintheliquidationandotheraspects,underthepremiseoflegality,achievetax-relatedbehaviorsthatachievethegoalofmaximizingtheafter-taxprofits.Therefore,thegoaloftaxplanningistomaximizetheprofitaftertax.Aneffectivetaxplanningcanreducethetaxamountduringtheplanningperiod.Atpresent,taxplanninghasrisenandhasbeenusedtoacertainextentinsomeindustriesandfields.However,fromtheperspectiveofpractice,therearestillmanydisputesandmisunderstandingsintaxplanning,whichleadstothefailureoftaxplanningtoachievetheexpectedresults.Thisalsomakestaxplanning.Businessisdifficulttoexpand.Thetaxplanningprogramcanbringaboutareductioninthetaxburden.Thecontentofthetaxplanningprogramisnothingmorethantwoaspects:First,technicalfactors,thatis,startingfromthetheoryoffinancialmanagement,choosingthetimingofdeductionoftaxrevenueandexpensesinordertoobtaincurrencyThetimevalue;Second,thepolicysidefactors,thatis,theuseoftaxincentivessuchastaxreliefpolicies,therebyreducingthetaxburden.Taxplanningisdifferentfromtaxevasionandtaxevasion,anditisalsodistinguishedfromtaxavoidance.Taxplanningreferstotaxpayers'designoftax-relatedmattersconcerningtheproductionandoperationofenterprisesinordertomaximizetheirvaluewithoutviolatingnationallawsandregulations.Afinancialmanagementactivity.Taxplanningiseasytodistinguishfromtaxevasionandtaxevasion,butitisofteneasytoconfusetaxplanningwithtaxavoidance.Underthemodernenterprisefinancialmanagementsystem,taxplanningisusedasaneffectivefinancialmanagementmethod,whichsavescostsforthecompanyandimprovestheoverallefficiencyofthecompany.However,atpresent,theuseoftaxplanningisnotmature,therearemanymisunderstandingsandloopholes,includingmisconceptionsabouttheconceptandpurposeoftaxplanning,andmisunderstandingsoftaxplanningmethods.Thispapercorrectscommonmisunderstandingsofcorporatetaxplanning,andAccordingtotheactualsituationofthecompany,itproposesspecificmethodsfortaxplanning.1.1TechnicalMethodsFromtheperspectiveoffinancialmanagement,therearefourconventionalmethodsfortaxplanningwhenchoosingincomeandexpenserecognitiontiming.Fromtheperspectiveoftimevaluebasedoncurrency,oneistopostponetheconfirmation,andtheotheristoconfirmthedeductioninadvance;thebasisisbasedonmargins.Intermsoftaxrates,thefirstistotransfertheincometotheyearwheretheestimatedmarginaltaxrateisthelowest,andthesecondistotransferthedeductiontotheyearwheretheestimatedmarginaltaxrateisthehighest.1.2PolicyFactorsTaxpolicyfactors,mainlyreferringtotaxdeductionsandexemptionsandotherterms,suchasincometaxreductions,exemptions,andpreferentialtaxationforVATcompanies,taxpayerscanenjoytax-savingbenefitsiftheycanmakefulluseoftaxincentives.Therefore,theuseofgoodandfulltaxincentivesisalsoataxplanningprocess.Whenchoosingtaxincentivesasabreakthroughintaxplanning,peopleoftennoticesomeobviousorexplicitpreferentialmeasures.Therefore,thetaxplanningprogramalsopaysmoreattentiontotheselectionofplanningtechniquesfortheuseofexplicittaxincentives.However,taxplanningisasystematicproject.Ifyouonlypayattentiontoexplicitpreferenceswhenplanningyourplan,theresultingplanisincomplete.Forexample,incometaxplanningismadethroughthechoiceofdepreciationmethod.2Taxplanningfordepreciationoffixedassets2.1ThetaxshieldeffectofdepreciationoffixedassetsFixedassetsplayanimportantroleintheenterprise'sproductionandbusinessactivities.Itsvaluemeasurementistraditionallybasedonhistoricalcostororiginalvalue.Itgraduallyshiftstotheproductduringuse,andisanimportantcomponentofproductcost.section.Moreover,oncethevalueoffixedassetsisdetermined,theflexibilityofchangeissmall.Therefore,itisdifficultfortaxpayerstoincreaseproductcostsbyincreasingthevalueoffixedassets.Thevalueoffixedassetsgraduallytransferredtotheproductisthedepreciation,whichbecomesthefirstconsiderationofthetaxpayerinthetaxplanningoffixedassets.Depreciationasavaluetransferoffixedassetsduringproductionusecanbedeductedwhencalculatingthetaxableincome,soithastheroleof“taxationbaffle”or“TaxationShield”becauseeachtaxperiodTheamountofdepreciationwillaffecttheamountoftaxpayableinthecurrentperiod,whichwillaffecttheincometaxofthecompany.Thetaxlawgivesenterprisestheoptionofdepreciationoffixedassetsandthedepreciationperiod.Forthedepreciationperiod,exceptfortheneedtoshortenthedepreciationperiodforspecialreasons,thegeneralfixedassetdepreciationtaxmethodhasmadeexplicitprovisions,sotaxpayershopetoacceleratetherecoveryoffixedassetcostsbyshorteningthedepreciationperiod,sothatthecostoftheenterprisecostsMovingforward,theprofitsinthepreviousperiodareshiftedbackwards,soastoobtainthebenefitsofdeferredtaxpayment,itisquitedifficultinpracticaloperation.Taxpayerscanonlyfocusontheinconsistencyintheamountofdepreciationduetothedifferenceindepreciationmethodsandtheamountofcostsindifferentproductionperiods,whichinturnmakesthecostsandprofitsofeachperioddifferent,andusethisdifferencefortaxplanning..2.2ThechoiceofdepreciationmethodThechoiceofthedepreciationmethodisactuallyaquestionofthetechnicalchoiceofthetimingofthecompany'sexpenseconfirmation.Although,viewedfromthebook,inthecaseofafixedvalueoffixedassets,regardlessofthedepreciationmethodusedbythecompany,thetotalamountofdepreciationcalculatedisconsistent,sotheimpactoftotaldepreciationoncostsandcorporateprofitsisusedthroughoutthefixedassets.Theperiodisthesame.However,becausefundsareaffectedbythetimevaluefactor,companieswillreceivedifferenttimevalueincomeandassumedifferentlevelsoftaxburdenbecauseofdifferentmethodsofdepreciation.Correctlycalculatingandextractingdepreciationnotonlyhelpstocalculateproductcosts,butalsoensuresthesourceoffundsfortheproductionoffixedassets.Therearemanywaystodepreciatefixedassets,andcompaniescanreasonablychoosedepreciationmethodsbasedontheirowncircumstances.Forexample,profitablecompaniescanchoosetodoublethebalancereductionmethod,thetotalnumberofyearsoflegalmethodstosavetaxes.Companiesthatsufferlossesandenjoypreferentialtreatmentcanchoosetousestraightlinemethods,workloadmethods,etc.tosavemoney.Atpresent,manyplanningexpertsregardreducingthetaxburdenasthepurposeoftaxplanning.Thisisnotthecase.Taxplanningisakindoffinancialmanagementactivity.Thegoalistomaximizethevalueofthecompany.Decreasingthetaxburdenisoneaspectofthetaxplanninggoal.Itisnottheultimategoaloftaxplanning.Moreover,underspecialcircumstances,thetaxburdenisreduced.Cannothelptoachievethemaximumvalueofthecompany,sointhiscase,itwillchooseahighertaxburdenonthetaxprogram.Therefore,thegoaloftaxplanningistounderstandthattheminimizationoftaxburdenisnarrow.Itshouldbenotedthattheprincipleoflegitimacyoftaxplanningisfacedwithgreatrisks.Whenitisactuallyplanned,itmusthaveacomprehensiveandaccurateunderstandingofthecountry’staxlawsandconnotations,andpayattentiontothechangesandorientationoftaxpolicies.Inordertobetteravoidrisks.Therefore,taxlawsandtaxationpoliciesmustbecarefullystudied,andtaxpayers'interestintaxrevenueshouldbeincreasedbyusingtaxpoliciesandconstantchangesineconomicadaptability,soastomaximizetheinterestsofenterprises.Areal-time,comprehensive,andaccuratestudyoftaxpolicyprovisionsisthekeytoavoidingtaxplanningrisks.Accordingtothecurrentsystem,thecommonlyuseddepreciationmethodsforcompaniesincludethestraight-linemethod(includingtheaverageagemethodandtheworkloadmethod)andtheaccelerateddepreciationmethod(includingthedouble-decliningbalancemethodandthesumofyearsmethod).Becausetheamountofdepreciationcalculatedindifferentperiodsusingdifferentmethodsofdepreciationisinconsistentinquantity,therewillbedifferencesinthecostoffixedassetsallocatedtotheproductioncostsduringthecorrespondingperiod.Therefore,thecalculationandextractionofdepreciationwillinevitablyaffectthesizeofproductioncostsineachperiod,directlyaffectthelevelofthecompany'sprofits,andultimatelyaffectthetaxburdenofthecompany.Inthisway,whencompaniescomparethetaxrevenuesgeneratedbyvariousdepreciationmethods,theyneedtousedynamicmethodstoanalyzethem.First,thedepreciationcalculatedbythecompanyduringthedepreciationperiodisdiscountedaccordingtotheinterestrateofthethencapitalmarket.Calculatethesumofthepresentvalueofthedepreciationexpenseandthecurrentvalueofthetaxcreditamountcalculatedandcalculatedduringthespecifieddepreciationperiodundervariousdepreciationmethods,andthencomparethesumofthedepreciatedpresentvalueandthepresentvalueofthetaxcreditunderthevariousdepreciationmethods.Underthepremiseofnotviolatingthetaxlaw,depreciationoffixedassetscanbeprovidedbychoosingthedepreciationmethodthatcanbringthecurrentvalueofthelargesttaxcredittotheenterprise.Inaddition,changesinmarginaltaxrateswillalsoaffectthedeterminationofcostsandprofits.Therefore,forenterprisesenjoyingpreferentialincometax,whenchoosingthemethodofdepreciationoffixedassets,itisnotonlynecessarytoconsidertheimpactofthedepreciationmethodonthetimevalueofmoney,butalsotoconsiderthepreferentialtaxrateandtheincometaxrateaftermaturity.Theimpactofincometaxchangesbroughtaboutbychanges.Itisgenerallybelievedthatchoosinganaccelerateddepreciationmethodwillallowcompaniestoobtainthebenefitsofdelayedtaxpayment,whichisequivalenttoaninterest-freeloanobtainedbythecompanyintheinitialyear,andtheroleofthisdepreciationeffectoftheaccelerateddepreciationmethodisevenmorepronouncedinthecontextofinflation..Thisisbecause,accordingtothecurrentsystem,Chinahasadoptedthehistoricalcostaccountingprinciplefortheassetsownedbyenterprises.Inthisway,ifthereisinflation,theactualpurchasingpowerrecoveredbytheenterprisebasedonhistoricalcostshasalreadydepreciatedsignificantlyanditisimpossibletoresetthesimplereproductionoffixedassetsatthecurrentmarketprice.Underthiscircumstance,ifanenterpriseadoptsanaccelerateddepreciationmethod,itcannotonlyspeeduptherecoveryofinvestment,butalsorestrainthefutureuncertaintyrisk,whileinvestingthedepreciationfundwithcompensationtotheenterprisere-incrementprocesstocreatemoreAlotofwealth;canalsoacceleratethedepreciationofthecompany,whichisbeneficialtothepreviousdepreciationcoststoobtainmoretaxavoidance,soastoobtaintheeffectofdelayedtaxpayment,andincreasetheinvestmentefficiencyforenterprises(continuingtaxpaymentandinvestmentincomeduringthedeferredperiodTheproductoftherate).However,forthepurposeofacceleratingthedepreciationmethod,thegeneraltaxplanningpointofviewisthatifenterprisesenjoyincometaxincentives,especiallywhentheyenjoythe“exemptionoftwo,three,andthree”preferentialtax,theyshouldnotusetheaccelerateddepreciationmethod.Thereasonisthat:usingtheaccelerateddepreciationmethodwillallowcompaniestoenjoyincometaxdeductionsintheearlyperiodofprofit,thedepreciationoffixedassetsisfast,sothatcompaniescanbeusedasapartoftheprofitasacost,anddidnotmakethispartoftheprofitsenjoythebenefitsoftaxrelief,Increasedincometaxburden.Inaddition,theplanningmentalitycomparesandanalyzesthetotaldiscounteddepreciationtaxcredits,andalsobecauseduringthepreferentialperiod,thereisnoaccelerateddepreciationamountthatdoesnotfullyenjoythehighmarginaltaxrate,sothattheentireoperatingperiod,theaccelerateddepreciationmethodarrivedThepresentvalueofthetaxamountislowerthanthepresentvalueofthetaxcreditofthestraight-linemethod,whichleadstotheconclusionthattheaccelerateddepreciationmethodisnotsuitableforcompaniesenjoyingincometaxrelief.Infact,thisplanningschemeisnotacomprehensiveplanningscheme.Itdoesnotfullyconsiderthepreferentialpoliciesforincometax,especiallyanimplicitpreferentialpolicy:thepolicyofmakingupforlosses.2.3EnterpriseDepreciationMethodSelectionExampleAnalysisThecurrentInterimRegulationsonEnterpriseIncomeTaxandtheForeignInvestmentEnterprisesandForeignEnterpriseIncomeTaxLawstipulatethatifataxpayersuffersanannualloss,heorshecanusetheincomefromthenexttaxyeartomakeupforit;iftheincomeforthenexttaxyearisinsufficienttomakeup,itcanbeyearly.Continuationofremediation,butthecontinuationofthelongestperiodofnomorethanfiveyears.Consideringthispolicyrequirement,combinedwiththepolicyof“free2”and3”Onthefaceofit,theaccelerateddepreciationmethodwillresultintheexpenseofenterprisesintheperiodoftaxreductionandexemption,andtheycannotfullyenjoythebenefitsoftaxreductionandexemption.However,inactuality,astheprofitsofenterprisesintheinitialstageofproductionandoperationareusuallyrelativelysmallorevenhavelosses,theuseofaccelerateddepreciationmethodtocalculatetheamountofdepreciationallocatedtoeachperiodofcostwillincreasethecostoftheearlystageofbusinessoperations,sothattheearlystageoftheenterpriseThelossincreases,sothatthepolicyofreusingtheincometaxlossestomakeupforthelosseswillbecompensatedbythenormalprofitinthelaterperiod,thusdelayingtherealizationofthetaxableincomeofthecompany.Thiswillenablethecompanytoobtainmorecapitalinflowthroughdepreciationintheearlystageoftheoperation.Theenterprisecreatesamorerelaxedfinancialenvironment,andsecondly,itcompensatesfortheactualreductionorexemptionperiodofthecompanybycompensatingforlosses.Duringthesameperiodofoperation,theprofitsofenterprisesaretaxedatthenormalrateandthetimeisdelayedandshortened,whichisequivalenttoanincrease.Thepreferentialperiodforenterprisestoenjoyisthatinaproductionandoperationcycle,themiddleperiodofthebusinessisoftenthematurityperiodoftheenterprise'sproducts.Atthistime,theprofitsrealizedbythecompanyarealsothegreatest.Byacceleratingthedepreciationanddeferringtheconcessions,moreprofitscanbemade.Enjoypreferentialpoliciestoachievetaxsavings.Thepreferentialpoliciesofthenationaltaxregulationsindifferentregionsaredifferent.Therefore,whenanenterpriseinvestsoverseas,itmustconsiderwhetherthereareregionaltaxincentivesfortaxationpoliciesapplicabletotheinvestmentregion,andaccordinglychooseregionswithlowtaxburdensforinvestment.Withinthescopepermittedbytheaccountingstandards,choosethespecificaccountingtreatmentmethodtoachievethe"low-taxoptimalplan"Accountingstandardsallowtheselectionofdifferentaccountingtreatmentmethods,forexample,companiescanchoosethematerialpricingmethod,selectthefixedassetdepreciationProvidemethods,choosehowtoallocateexpenses,etc.Intermsofmaterialpricing,thereareFIFOmethod,weightedaveragemethod,movingaveragemethod,individualpricingmethod,andlast-in-first-outmethod.Enterpriseschoosedifferentmaterialspricingmethods,whichhavegreatimpactonthecost,profit,andtaxationofthecompany.Thedelayintaxpaymentisequivalenttoprovidinganinterest-freeloanwiththesameamountoftaxtotheenterprise,therebyimprovingthecompany'scashflow,andintheenvironmentofinflation,deferredpaymentoftaxvalueisreduced,andaccordinglytheactualTaxexpenses.Deferredtaxationincludesthedeferredtaxbaseandtheapplicationfordelayedtaxpayment.Withinthescopepermittedbylaw,thetimevalueofthefundsobtainedbythetaxationincreasestheafter-taxbenefits,andfortheanalysisofthecompany'sfinancialmanagement,thechoiceincomeoftheopportunitycostcanbeobtained.Therefore,intaxplanning,whenthereisadifferencebetweentheapplicabletaxrateoftheenterprise,whatkindofplanningtechnologyisusedinconcreteterms,andspecificcalculationsarerequired.Atthesametime,intheuseoftaxincentives,notonlyexplicitpreferentialpoliciescanbeseen.Itisalsonecessarytoconsidertheimplicitpreferentialpolicies,sothattheresultingplanwillnotbebiased.Inshort,corporatetaxplanningisakindoffinancialmanagementactivitiesaimingatmaximizingthevalueoftheenterprise.Intheprocessofapplication,attentionshouldbepaidtoavoidanceofplanningrisks,properplanningmethods,andtrainingofplannedtalents.Thecompany'staxplanningshouldcomprehensivelyconsiderthecompany'soperationsandmanagementactivities,andmakecontributionstomaximizingthevalueofthecompany.中文译文固定资产折旧的税收筹划GutanTed.1税收筹划的基本方法税收筹划是指纳税人在现行税制的条件下,在应税事实发生前,通过充分利用税收法规所提供的包括减免税在内的一切优惠政策,合理安排自己的投资、融资及经营管理、企业清算等环节的经营管理活动,在合法的前提下来达到实现税后利益最大化目标的涉税行为。因此,税收筹划的目标是使税后利润最大化。一项有效的税收筹划可以减少筹划期间的税额。当前,税收筹划已经兴起,在一些行业和领域得到一定程度的运用,但是从实践中看来,对税收筹划依然存在很多争议和误区,导致税收筹划达不到预计的效果,这也使得税收筹划业务难以扩展开来。税收筹划方案之所以能够带来税收负担的减少,其内容不外乎包含两个方面:一是技术面的因素,即从理财理论出发,对应税所得和费用扣除进行时机选择,从而获得货币的时间价值;二是政策面的因素,即利用税收优惠政策如税收的减免政策,从而减轻税收负担。税收筹划不同于偷税、漏税行为,也区别于避税行为,税收筹划是指纳税人在不违反国家法律、法规的前提下,为实现企业价值最大化而对企业生产经营业务的涉税事项进行设计的一种财务管理活动。税收筹划与偷税、漏税行为很容易区别,但是往往容易把税收筹划和避税行为相混淆。现代企业财务管理制度下,税收筹划被作为一种有效的财务管理方法,为企业节约成本,提高了企业的综合效益。但是在目前,税收筹划的运用并不成熟,还存在许多误区和漏洞,包括税收筹划概念和目的方面的误区,以及税收筹划方法的误区等,本文对企业税收筹划的常见误区进行了纠正,并结合企业的实际情况提出税收筹划的具体方法。1.1技术方法从理财角度来看,税收筹划在选择所得和费用的确认时机时有四种常规的方法,从基于货币时间价值的角度来看,一是推迟确认所得,二是提前确认费用扣除;从基于边际税率的考虑来讲,一是将所得转至预计边际税率最低的年度,二是将费用扣除转至预计边际税率最高的年度。1.2政策因素税收政策因素,主要指税收的减免税等条款,比如所得税的“减二免三”优惠、福利企业的增值税优惠等等,纳税人如果能充分利用税收优惠条款,就可享受节税效益。因此,用好、用足税收优惠政策本身,也是一个税收筹划的过程。在选择税收优惠作为税收筹划的突破口时,人们往往注意到的是一些比较明显的或显性的优惠措施,因此税收筹划方案也比较注重在显性税收优惠政策的利用上进行筹划技术的选择。但是,税收筹划是一个系统工程,在规划方案时如果只注意显性优惠,由此而得到的方案是不全面。比如,通过折旧方法的选择进行所得税筹划。2固定资产折旧的税收筹划2.1固定资产折旧的税盾效应固定资产在企业进行生产经营活动的中发挥着重要的作用,其价值计量,传统上都

是以历史成本或原始价值为基础,在使用期间逐步转移到产品中去,是企业产品成本的重要组成部分。而且固定资产价值的一经确定,改变的弹性很小,因此,纳税人想通过加大固定资产价值来增加产品成本就很难实现。而固定资产逐步转移到产品中的价值即折旧,就成为纳税人进行固定资产税收筹划首先考虑的问题。折旧作为固定资产在生产使用过程中的价值转移,可以在计算应纳税所得额时予以扣除,因此它有着“税收挡板”或“税盾”(TaxationShield)的作用,因为每个纳税期的折旧额的大小,会影响企业当期的应纳税额,从而影响企业的所得税税负。税法赋予企业固定资产折旧方法和折旧年限的选择权。对于折旧年限,除因特殊原因需要缩短折旧年限的,一般固定资产折旧年限税法都作了明确的规定,因此纳税人希望通过缩短折旧年限的方式,来加快固定资产成本的回收,使企业成本费用前移,前期利润后移,从而获得延期纳税的好处,在实际操作中就有相当的难度。那么纳税人就只能着眼于由于折旧方法的不同,而带来的折旧额分摊在不同生产期间的成本数量上的不一致,进而使各期的成本和利润出现差异,利用这一差异进行税收筹划。2.2折旧方法的选择对折旧方法的选择,实际上也就是对企业费用确认时间的技术选择问题。虽然,从账面上看,在固定资产价值一定的情况下,无论企业采用何种折旧方法,计算提取的折旧总额都是一致的,因此折旧总额对成本和企业利润的影响,在整个固定资产使用期间是相同。但是,由于资金受时间价值因素的影响,企业就会因为选择的折旧方法不同,而获得不同的资金时间价值收益和承担不同的税负水平。正确计算和提取折旧,不但有利于计算产品成本,而且保证了固定资产在生产的资金来源。固定资产折旧方法有很多种,企业可以依据自身的情况合理选择折旧方法。比如说盈利的企业可以选择双倍余额递减法、年数总合法等方法来节约税款。亏损和享受优惠的企业可以选择直线法、工作量法等进行节约税款。目前许多筹划专家都把降低税收负担作为税收筹划的目的,其实并不然。税收筹划属于一种财务管理活动,其目标在于实现企业价值的最大化,降低税负是税收筹划目标的一个方面,并不是税收筹划的最终目的,而且,在特殊情况下,税收负担的降低并不能有助于企业价值最大化的实现,所以在这种情况下,反而会选择税负较高的纳税方案。因此,把税收筹划的目标理解为税收负担的最小化是狭隘的。应该看到,税务筹划要坚持合法性的原则,就面临了很大的风险,在实际筹划时,对国家的税收法律和内涵必须有一个全面、准确的理解,关注税收政策的变化和导向,才能更好的规避风险。因此,必须认真研究税收法律和税收政策,利用税收政策和经济适应度的不断变化,寻求纳税人在税收上的利益增长点,从而取得企业利益的最大化。实时、全面、准确的研究税收政策的规定是规避税收筹划风险的关键。按现行制