畢業(yè)論文試論新企業(yè)所得稅法下企業(yè)所得稅的納稅籌劃26542

1、呂 梁 學 院畢 業(yè) 論 文 課題名稱 試論新企業(yè)所得稅法下企業(yè)所得稅的納稅籌劃學生姓名 馮 云 學 號 20101502116 專 業(yè) 會計電算化 班 級 1001班 指導教師 王 愛 平 二一三年四月十日目 錄一、提綱（03）二、內(nèi)容摘要及關(guān)鍵詞（04）三、正文（05-12）四、參考文獻（13）提 綱一、認識納稅籌劃二、納稅籌劃的基本特點三、新稅法對企業(yè)所得稅籌劃的影響（一）稅率的統(tǒng)一使稅率籌劃變得困難（二）“收入總額”的內(nèi)涵更加明確,扣除范圍有所擴大（三）稅優(yōu)惠政策總體上有所減少四、新稅法背景下納稅籌劃的構(gòu)想（一）企業(yè)設(shè)立形式的籌劃 （二）企業(yè)投資方式的納稅籌劃（三）企業(yè)組織形式的納稅籌

2、劃（四）稅收優(yōu)惠型企業(yè)的納稅籌劃（五）延遲應稅所得實現(xiàn)納稅籌劃（六）充分利用準予稅前扣除項目（七）稅收優(yōu)惠型的企業(yè)納稅籌劃內(nèi) 容 摘 要 納稅籌劃制度為法律所允許和鼓勵，本文分析了納稅籌劃的內(nèi)涵與基本特征，重點結(jié)合新的企業(yè)所得稅法，探討了新稅法對于納稅籌劃的影響，提出了新法背景下納稅籌劃的具體構(gòu)想。 關(guān)鍵詞：納稅籌劃; 影響; 構(gòu)想;試論新企業(yè)所得稅法下企業(yè)所得稅的納稅籌劃一、認識納稅籌劃納稅籌劃是現(xiàn)代企業(yè)以稅收政策為依據(jù)，在對企業(yè)發(fā)展戰(zhàn)略和經(jīng)營情況全面分析的基礎(chǔ)上，通過對投資、財務(wù)和其他經(jīng)營活動精心安排，以實現(xiàn)合法降低稅收成本的經(jīng)濟行為。納稅籌劃是一種普遍的經(jīng)濟現(xiàn)象，納稅人在不違反國家法律、

3、法規(guī)的前提下，對企業(yè)的生產(chǎn)、經(jīng)營投資、理財和組織結(jié)構(gòu)等經(jīng)濟業(yè)務(wù)或行為的涉稅事項預先進行設(shè)計和運籌，使企業(yè)的總體稅收負擔最優(yōu)化，最終實現(xiàn)企業(yè)價值的最大化。納稅籌劃對現(xiàn)代企業(yè)發(fā)揮著重要的作用。納稅籌劃有助于提高納稅人的納稅意識，抑制偷逃稅等違法行為；有助于實現(xiàn)納稅人財務(wù)利益的最大化；有助于提高企業(yè)的經(jīng)營管理水平和會計管理水平；有助于優(yōu)化產(chǎn)業(yè)結(jié)構(gòu)和合理配置資源。從長遠和整體看，稅收籌劃不僅不會減少國的稅收收入總量，而且可能為國家?guī)碓鲩L的稅收收入總量。二、納稅籌劃的基本特點從納稅籌劃的內(nèi)涵著手進行分析，我們可以將其基本特點歸納為四點：（一）籌劃性籌劃性是指在應稅行為發(fā)生之前，納稅人應充分了解稅法知識

4、和財務(wù)知識，實踐中不少納稅人卻缺乏這方面的專業(yè)知識，在納稅義務(wù)發(fā)生之后想方設(shè)法減少納稅。通過對企業(yè)的經(jīng)濟活動進行有計劃的規(guī)劃、設(shè)計、安排來尋求未來稅負的最小，經(jīng)濟效益相對較高的決策方案的行為，具有超前性。（二）風險性稅收籌劃也存在風險，即未能依法納稅的風險。企業(yè)日常的納稅核算是按照有關(guān)規(guī)定去操作的，但由于對相關(guān)稅收政策精神缺乏準確把握，往往容易造成事實上的偷逃稅款而受到稅務(wù)處罰。另一方面，由于未能充分把握稅收政策的整體性，企業(yè)在納稅籌劃過程中也極易遭致籌劃失敗。（三）實效性納稅籌劃不是一成不變的，它受現(xiàn)行稅收政策、法律法規(guī)的制約，隨著宏觀經(jīng)濟環(huán)境的發(fā)展而發(fā)生變化。由于稅收政策經(jīng)常進行調(diào)整，所以

5、納稅籌劃的相關(guān)方案也必須做相應的改變。（四）合法性納稅籌劃是在法律規(guī)定的范圍內(nèi)選擇納稅的最優(yōu)方案，因此納稅人應該具備相當?shù)姆芍R，尤其是相關(guān)的稅收法律知識。這一點非常重要。如果貿(mào)然違反法律規(guī)定，輕則承擔行政責任，重則要負刑事責任，比如逃避稅收負擔的行為就可能構(gòu)成偷稅罪。法律是一切行為的底限，特別強調(diào)納稅人要具備充分的法律意識，納稅籌劃不可逾越法律界限。三、新稅法對企業(yè)所得稅籌劃的影響（一）稅率的統(tǒng)一使稅率籌劃變得困難新稅法將企業(yè)所得稅稅率確定為25%，同時對符合規(guī)定條件的小型微利企業(yè)實行20%的照顧性稅率。新稅法富有創(chuàng)新性地統(tǒng)一了內(nèi)、外資企業(yè)和不同類型企業(yè)的稅率，使得企業(yè)之間的競爭更為公平，

6、有利于創(chuàng)造良好的市場環(huán)境。這也意味著原來利用稅率高低進行納稅籌劃的時代宣告結(jié)束。（二）“收入總額”的內(nèi)涵更加明確,扣除范圍有所擴大新稅法對收入總額內(nèi)涵進行了界定，與舊法僅就收入總額的外延進行列舉不同，新稅法將收入總額內(nèi)涵界定為“企業(yè)以貨形式和非貨幣形式從各種來源取得的收入”；同時，新稅法嚴格區(qū)分“不征稅收入”和“免稅收”,前者本身即不構(gòu)成應稅收入,而后者本身已構(gòu)成應稅收入但予以免除。 “不征稅收入”具體是指財政撥款、納入財政管理的行政事業(yè)性收費、政府性基金等屬于財政性資金的收入, “免稅入”是指國債利息收入、符合條件的居民企業(yè)之間的股息、紅利收入等。以上關(guān)于收入確定規(guī)定都將使得企業(yè)所得稅的應稅

7、所得范圍變得更加明確,也使原有利用收入范圍進行納稅籌的方法受到了嚴格限制。新稅法還統(tǒng)一了內(nèi)、外資企業(yè)實際發(fā)生的各項支出扣除政策等。（三）稅優(yōu)惠政策總體上有所減少由于新法取消了現(xiàn)行稅法下的許多優(yōu)惠政策，比如：生產(chǎn)性外資業(yè)、福利企業(yè)享受減免稅以及低稅率優(yōu)惠，新辦的從事交通運輸、郵電通信業(yè)、咨詢業(yè)、信業(yè)、技術(shù)服務(wù)業(yè)的企業(yè)等這些企業(yè)因為特殊身份而享受稅收優(yōu)惠，這些政策在新法下已不存在，因此這些籌劃方法已經(jīng)失靈。另外，舊法在經(jīng)濟特區(qū)、沿海經(jīng)濟開發(fā)區(qū)、國家級經(jīng)濟技開發(fā)區(qū)以及高新技術(shù)開發(fā)區(qū)設(shè)立企業(yè)，享受減免稅以及低稅率的優(yōu)惠。而按照新稅法的規(guī)定，在新企業(yè)所得稅法頒布前已經(jīng)設(shè)立的企業(yè)可以在5年內(nèi)繼續(xù)享受稅收優(yōu)

8、惠外，上述優(yōu)惠已經(jīng)取消。原來僅靠在特定區(qū)域成立符合一定條件的企業(yè)就能獲取稅收優(yōu)惠的籌劃方法也已經(jīng)無。除此以外,新企業(yè)所得稅法還取消了再投資退稅、購買國產(chǎn)設(shè)備抵免企業(yè)所得稅等稅收優(yōu)惠政策，很多依存于這些優(yōu)惠政策的籌劃方法也同樣失去了意義。 四、新稅法背景下納稅籌劃的構(gòu)想（一）企業(yè)設(shè)立形式的籌劃新企業(yè)所得稅法規(guī)定，居民企業(yè)在我國境內(nèi)設(shè)立非法人資格機構(gòu)應當匯總納稅在籌劃中。對于已在經(jīng)濟特區(qū)、浦東新區(qū)、高新技術(shù)開發(fā)區(qū)以及享受稅惠優(yōu)惠的企業(yè)，在其他地方設(shè)立公司，不要選擇設(shè)立獨立核算的子公司而對于其他初創(chuàng)階段時間較長，無法盈利的企業(yè)一般應立成分公司。這樣可以利用成本擴張沖減總公司的利潤、減輕稅負。一旦分公

9、司成熟后，企業(yè)可以變更設(shè)立為子公司，以便享受稅收優(yōu)惠。（二）企業(yè)投資方式的納稅籌劃一方面，新企業(yè)所得稅法規(guī)定了國債利息收入和符合條件的居民企業(yè)之間的股息、紅利等權(quán)益性投益為免稅收入。當企業(yè)有閑置資產(chǎn)需要對外時，可以選擇購買股票、債券或直接進行投但重點應考慮購買國債和符合條件的居民企間的股息、紅利。在綜合風險與收益的前提對于其他債券和股利，企業(yè)投資于免稅收入不失為一個較好的投資選擇。另一方面，為了優(yōu)化產(chǎn)業(yè)結(jié)構(gòu)，國家在稅收立法做了相應的規(guī)定，以鼓勵或限制某些行業(yè)的。因此，企業(yè)投資時選擇投資何種行業(yè)也可以稅收籌劃。（三）企業(yè)組織形式的納稅籌劃在設(shè)立企業(yè)時，要考慮好各種組織形式的利弊，做好所得稅的稅收

10、籌劃。企業(yè)在設(shè)立時都會涉及組織形式的選擇問在高度發(fā)達的市場經(jīng)濟條件下，可供企業(yè)選企業(yè)組織形式很多，不同的組織形式稅收負同。企業(yè)可以通過稅收籌劃，選擇稅收負擔較組織形式。新企業(yè)所得稅法規(guī)定：“在中華人民共和國境內(nèi)的企業(yè)和其他取得收入的組織（以下統(tǒng)稱企業(yè)所得稅的納稅人），依照本法的規(guī)定繳納所得稅?！北热缬邢挢熑喂九c合伙經(jīng)營相比有限責任公司要雙重納稅，即先交企業(yè)所得東在獲取股利收入時再交納個人所得稅；而經(jīng)營的業(yè)主或合伙人只需交納個人所得稅。新企業(yè)所得稅法還規(guī)定：“在我國境內(nèi)設(shè)立備法人資格營業(yè)機構(gòu)的居民企業(yè)，應當匯總?！边@意味著總公司與分支機構(gòu)要合并納稅，母、子公司則是分別納稅。另外，總機構(gòu)與分支機

11、構(gòu)匯總納稅，還互相彌補虧損，從而減輕企業(yè)的稅收負擔。（四）稅收優(yōu)惠型企業(yè)的納稅籌劃新企業(yè)所得稅法在稅前扣除范圍和標準方面做了很大的調(diào)整。表現(xiàn)在如下兩個方面：一是新企業(yè)所得稅法取消計稅工資標準，企業(yè)均可以按照工資和相應的職工福利費的實際支出據(jù)實扣除，從而縮小了內(nèi)外資企業(yè)的差距。當然新企業(yè)所得稅法同時也規(guī)定，工資支出應做到真實、合理，否則稅務(wù)機關(guān)有權(quán)調(diào)整工資扣除數(shù)。二是新企業(yè)所得稅法放寬廣告費用列支標準、捐贈扣除標準、研發(fā)費用加計扣除條件。將公益性捐贈的扣除限額放寬為年會計利潤的12%，不僅使計算簡便，而且使企業(yè)捐贈公益事業(yè)越多，獲得的稅收優(yōu)惠也越多，無疑會提高企業(yè)捐贈公益事業(yè)的積極性。（五）延遲

12、應稅所得實現(xiàn)納稅籌劃通過延遲納稅，一方面企業(yè)可以利用這筆投資獲利，另一方面企業(yè)在未來繳稅的現(xiàn)值會減少。新企所得稅法根據(jù)企業(yè)銷售結(jié)算方式，分別對收入確認的時間做出了規(guī)定，一旦收入確認，不管賬是否回籠，都要上繳稅款。因此，企業(yè)要選擇適當?shù)匿N售結(jié)算方式，如分期收款、委托代銷、預貨款等銷售方式盡量推遲會計收入的確認時間，以達到延緩納稅的目的。（六）充分利用準予稅前扣除項目1.工資薪金籌劃新稅法取消了內(nèi)資企業(yè)計稅工資制度，規(guī)定企業(yè)實際發(fā)生的合理的職工工資薪，準予在稅前全額扣除；工會經(jīng)費、職工福利經(jīng)費和教育經(jīng)費扣除限額也相應提高。企業(yè)發(fā)生超過工資薪金總額的職工教育經(jīng)費支出部分，可以在以后年度結(jié)轉(zhuǎn)，這意味著

13、職工教育經(jīng)費可全額扣除。因此應盡可能多地列支工資薪金支出，擴大稅前扣除是稅收籌劃的基本思路。擬采用的措施：提高職工工資，超支福利部份以工資形式列支持職工股的企業(yè)，向職工發(fā)放的股利改為績效金發(fā)放，當然在籌劃時應注意權(quán)衡職工工資需繳納的個人所得稅。在相同崗位要求條件下合選擇人員，如安置殘疾人和國家鼓勵安置的待業(yè)人員可以加計薪金稅除扣除，以獲取稅收優(yōu)惠。2.廣告費、業(yè)務(wù)宣傳費和業(yè)務(wù)招待費籌劃待添加的隱藏文字內(nèi)容3新稅法沒有區(qū)分廣告費和業(yè)務(wù)宣傳費，籠統(tǒng)地規(guī)定企業(yè)發(fā)生的符合條件的廣告費和業(yè)宣傳費支出，不超過當年銷售收入15的部分，準予全額扣除；超過部分，可以在以后年度結(jié)轉(zhuǎn)此規(guī)定較以前標準有所提高。因此，

14、企業(yè)的部分宣傳費用完全可以不再通過廣告公司策劃，而是加工采購的印有企業(yè)標識的精美禮品、紀念品當作禮品贈送客戶，這樣既可達到廣告的目的，又可以節(jié)省成本。新稅法規(guī)定企業(yè)發(fā)生的與生產(chǎn)經(jīng)營活動的業(yè)務(wù)招待費支出，按其發(fā)生額的60扣除,但最高得超過當年銷售收入的5o。即業(yè)務(wù)招待費的扣除標準有所降低，且超額部分不得向以后年度轉(zhuǎn),因此需特別關(guān)注業(yè)務(wù)招待費的籌劃。在實務(wù)中有時業(yè)務(wù)招待費和宣傳費可以相互替代。外購禮品一般作為業(yè)務(wù)招待費列支，但如有企業(yè)標識的有意義的宣傳禮品可以列支業(yè)務(wù)宣傳。相反，企業(yè)因產(chǎn)品交易會、展覽會等發(fā)生的餐飲住宿費也可列支為業(yè)務(wù)招待費支出。因此，可以適當統(tǒng)籌廣告費、業(yè)務(wù)宣傳費、招待費的列支比

15、例,避免最后作納稅調(diào)整。（七）稅收優(yōu)惠型的企業(yè)納稅籌劃新企業(yè)所得稅法對稅收優(yōu)惠的規(guī)定與現(xiàn)有稅法相比有很大的區(qū)別。將新的稅收優(yōu)惠總結(jié)為以下幾個方面：第一，稅收優(yōu)惠體系由原來的“區(qū)域優(yōu)惠為主，產(chǎn)業(yè)優(yōu)惠為輔”轉(zhuǎn)變?yōu)椤爱a(chǎn)業(yè)優(yōu)惠為主，區(qū)域優(yōu)惠為輔”。第二，是對勞服企業(yè)、福利企業(yè)和資源綜合利用企業(yè)的直接減免稅政策采取替代性優(yōu)惠政策，即采用工資加計扣除、減計收入的政策。 針對新企業(yè)所得稅法稅收優(yōu)惠政策的變化，企業(yè)在利用稅收優(yōu)惠政策進行稅收籌劃方面必須做出以下三方面的調(diào)整。一是注重企業(yè)投資方向，淡化投資區(qū)域。為充分享受稅收優(yōu)惠政策，企業(yè)在進行投資時，應選擇投資于高新技術(shù)企業(yè)、進行創(chuàng)業(yè)投資或投資于環(huán)保、節(jié)能節(jié)水

16、、安全生產(chǎn)及農(nóng)林牧漁業(yè)、基礎(chǔ)設(shè)施等。而對經(jīng)濟特區(qū)、經(jīng)濟技術(shù)開發(fā)區(qū)等特定區(qū)域投資不應過多關(guān)注。二是為了保持我國經(jīng)濟的持續(xù)發(fā)展和清潔環(huán)境，鼓勵環(huán)保、節(jié)能和對資源進行綜合利用，新的企業(yè)所得稅法將企業(yè)的這些項目也列為了稅收優(yōu)惠的范圍，而這些內(nèi)容在原有的企業(yè)所得稅法律制度中都沒有規(guī)定。三是對于可享受過渡期優(yōu)惠政策的老企業(yè)來說，應充分利用這一過渡期，在該過渡期內(nèi)可加大投資力度等，擴充實力，增加積累，為將來與新企業(yè)平等的競爭中打下堅實基礎(chǔ)或者在不擴大規(guī)模的基礎(chǔ)上，在五年時間的過渡期內(nèi)盡量做大利潤，最大限度地享受稅收優(yōu)惠。參考文獻：【1】夏玉紅、于云霞，淺談企業(yè)納稅籌劃存在的問題及解決措施j，農(nóng)場經(jīng)濟管理，2

17、008（04）。【2】曹保歌，企業(yè)納稅籌劃技巧j，中州審計，2007（06）?！?】呂建鎖，稅收籌劃的涉稅風險與規(guī)避新探j(luò)，山西大學學報(哲學社會科學版)，2005.(03)。【4】張欣，戰(zhàn)略性企業(yè)納稅籌劃j，合作經(jīng)濟與科技.2008(01)。【5】朱曉沖，企業(yè)所得稅納稅籌劃實證分析j，稅收征納.2006.(01)。emloyment tribunals sort out disagreements between employers and employees. you may need to make a claim to an employment tribunal if: you do

18、nt agree with the disciplinary action your employer has taken against you your employer dismisses you and you think that you have been dismissed unfairly. for more informu, take advice from one of the organisations listed underfurther help. employment tribunals are less formal than some other courts

19、, but it is still a legal process and you will need to give evidence under an oath or affirmation. most people find making a claim to an employment tribunal challenging. if you are thinking about making a claim to an employment tribunal, you should get help straight away from one of the organisation

20、s listed underfurther help. ation about dismissal and unfair dismissal, seedismissal. you can make a claim to an employment tribunal, even if you haventappealedagainst the disciplinary action your employer has taken against you. however, if you win your case, the tribunal may reduce any compensation

21、 awarded to you as a result of your failure to appeal. remember that in most cases you must make an application to an employment tribunal within three months of the date when the event you are complaining about happened. if your application is received after this time limit, the tribunal will not us

22、ually accept i. if you are worried about how the time limits apply to you if you are being represented by a solicitor at the tribunal, they may ask you to sign an agreement where you pay their fee out of your compensation if you win the case. this is known as adamages-based agreement. in england and

23、 wales, your solicitor cant charge you more than 35% of your compensation if you win the case.youre clear about the terms of the agreement. it might be best to get advice from an experienced adviser, for example, at a citizens advice bureau. to find your nearest cab, including those that give advice

24、 by e-mail, click onnearest cab.for more information about making a claim to an employment tribunal, seeemployment tribunals.the (lack of) air up there watch m cay man islands-based webb, the head of fifas anti-racism taskforce, is in london for the football associations 150th anniversary celebratio

25、ns and will attend citys premier league match at chelsea on sunday.i am going to be at the match tomorrow and i have asked to meet ya ya toure, he told bbc sport.for me its about how he felt and i would like to speak to him first to find out what his experience was.uefa hasopened disciplinary procee

26、dings against cskafor the racist behaviour of their fans duringcitys 2-1 win.michel platini, president of european footballs governing body, has also ordered an immediate investigation into the referees actions.cska said they were surprised and disappointed by toures complaint. in a statement the ru

27、ssian side added: we found no racist insults from fans of cska.age has reached the end of the beginning of a word. may be guilty in his seems to passing a lot of different life became the appearance of the same day; may be back in the past, to oneself the paranoid weird belief disillusionment, these

28、 days, my mind has been very messy, in my mind constantly. always feel oneself should go to do something, or write something. twenty years of life trajectory deeply shallow, suddenly feel something, do it.一字開頭的年齡已經(jīng)到了尾聲?；蛟S是愧疚于自己似乎把轉(zhuǎn)瞬即逝的很多個不同的日子過成了同一天的樣子；或許是追溯過去，對自己那些近乎偏執(zhí)的怪異信念的醒悟，這些天以來，思緒一直很凌亂，在腦海中不斷糾

29、纏?？傆X得自己似乎應該去做點什么，或者寫點什么。二十年的人生軌跡深深淺淺，突然就感覺到有些事情，非做不可了。the end of our life, and can meet many things really do?而窮盡我們的一生，又能遇到多少事情是真正地非做不可？during my childhood, think lucky money and new clothes are necessary for new year, but as the advance of the age, will be more and more found that those things are

30、optional; junior high school, thought to have a crush on just means that the real growth, but over the past three years later, his writing of alumni in peace, suddenly found that isnt really grow up, it seems is not so important; then in high school, think dont want to give vent to out your inner vo

31、ice can be in the high school children of the feelings in a period, but was eventually infarction when graduation party in the throat, later again stood on the pitch he has sweat profusely, looked at his thrown a basketball hoops, suddenly found himself has already cant remember his appearance.童年時，覺

32、得壓歲錢和新衣服是過年必備，但是隨著年齡的推進，會越來越發(fā)現(xiàn)，那些東西根本就可有可無；初中時，以為要有一場暗戀才意味著真正的成長，但三年過去后，自己心平氣和的寫同學錄的時候，突然就發(fā)現(xiàn)是不是真正的成長了，好像并沒有那么重要了；然后到了高中，覺得非要吐露出自己的心聲才能為高中生涯里的懵懂情愫劃上一個句點，但畢業(yè)晚會的時候最終還是被梗塞在了咽喉，后來再次站在他曾經(jīng)揮汗如雨的球場，看著他投過籃球的球框時，突然間發(fā)現(xiàn)自己已經(jīng)想不起他的容顏。originally, this world, can produce a chemical reaction to an event, in addition t

33、o resolutely, have to do, and time.原來，這個世界上，對某個事件能產(chǎn)生化學反應的，除了非做不可的堅決，還有，時間。a persons time, your ideas are always special to clear. want, want, line is clear, as if nothing could shake his. also once seemed to be determined to do something, but more often is he backed out at last. dislike his cowardic

34、e, finally found that there are a lot of love, there are a lot of miss, like shadow really have been doomed. those who do, just green years oneself give oneself an arm injection, or is a self-righteous spiritual.一個人的時候，自己的想法總是特別地清晰。想要的，不想要的，界限明確，好像沒有什么可以撼動自己。也曾經(jīng)好像已經(jīng)下定了決心去做某件事，但更多的時候是最后又打起了退堂鼓。嫌惡過自己的

35、怯懦，最終卻發(fā)現(xiàn)有很多緣分，有很多錯過，好像冥冥之中真的已經(jīng)注定。那些曾經(jīng)所謂的非做不可，只是青蔥年華里自己給自己注射的一支強心劑，或者說，是自以為是的精神寄托罷了。at the moment, the sky is dark, the air is fresh factor after just rained. suddenly thought of blue plaid shirt; those were broken into various shapes of stationery; from the corner at the beginning of deep friendship

36、; have declared the end of the encounter that havent start planning. those years, those days of do, finally, like youth, will end in our life.此刻，天空是陰暗的，空氣里有著剛下過雨之后的清新因子。突然想到那件藍格子襯衫；那些被折成各種各樣形狀的信紙；那段從街角深巷伊始的友誼；還有那場還沒有開始就宣告了終結(jié)的邂逅計劃那些年那些天的非做不可，終于和青春一樣，都將在我們的人生中謝幕。baumgartner the disappointing news: mis

37、sion aborted. r plays an important role in this mission. starting at the ground, conditions have to be very calm - winds less than 2 mph, with no precipitation or humidity and limited cloud cover. the balloon, with capsule attached, will move through the lower level of the atmosphere (the tropospher

38、e) where our day-to-day weather lives. it will climb higher than the tip of mount everest (5.5 miles/8.85 kilometers), drifting even higher than the cruising altitude of commercial airliners (5.6 miles/9.17 kilometers) and into the stratosphere. as he crosses the boundary layer (called the tropopaus

39、e),e can expect a lot of turbulence. we often close ourselves off when traumatic events happen in our lives; instead of letting the world soften us, we let it drive us deeper into ourselves. we try to deflect the hurt and pain by pretending it doesnt exist, but although we can try this all we want,

40、in the end, we cant hide from ourselves. we need to learn to open our hearts to the potentials of life and let the world soften us.生活發(fā)生不幸時，我們常常會關(guān)上心門；世界不僅沒能慰藉我們，反倒使我們更加消沉。我們假裝一切仿佛都不曾發(fā)生，以此試圖忘卻傷痛，可就算隱藏得再好，最終也還是騙不了自己。既然如此，何不嘗試打開心門，擁抱生活中的各種可能，讓世界感化我們呢？whenever we start to let our fears and seriousness ge

41、t the best of us, we should take a step back and re-evaluate our behavior. the items listed below are six ways you can open your heart more fully and completely.當恐懼與焦慮來襲時，我們應該退后一步，重新反思自己的言行。下面六個方法有助于你更完滿透徹地敞開心扉。whenever a painful situation arises in your life, try to embrace it instead of running aw

42、ay or trying to mask the hurt. when the sadness strikes, take a deep breath and lean into it. when we run away from sadness thats unfolding in our lives, it gets stronger and more real. we take an emotion thats fleeting and make it a solid event, instead of something that passes through us.當生活中出現(xiàn)痛苦的

43、事情時，別再逃跑或隱藏痛苦，試著擁抱它吧；當悲傷來襲時，試著深呼吸，然后直面它。如果我們一味逃避生活中的悲傷，悲傷只會變得更強烈更真實悲傷原本只是稍縱即逝的情緒，我們卻固執(zhí)地耿耿于懷by utilizing our breath we soften our experiences. if we dam them up, our lives will stagnate, but when we keep them flowing, we allow more newness and greater experiences to blossom.深呼吸能減緩我們的感受。屏住呼吸，生活停滯；呼出呼吸

44、，更多新奇與經(jīng)歷又將拉開序幕。2. embrace the uncomfortable we all know what that twinge of anxiety feels like. we know how fear feels in our bodies: the tension in our necks, the tightness in our stomachs, etc. we can practice leaning into these feelings of discomfort and let them show us where we need to go.我們都經(jīng)歷

45、過焦灼的煎熬感，也都感受過恐懼造成的生理反應：脖子僵硬、胃酸翻騰。其實，我們有能力面對這些痛苦的感受，從中領(lǐng)悟到出路。the initial impulse is to run away to try and suppress these feelings by not acknowledging them. when we do this, we close ourselves off to the parts of our lives that we need to experience most. the next time you have this feeling of being

46、truly uncomfortable, do yourself a favor and lean into the feeling. act in spite of the fear.我們的第一反應總是逃避以為否認不安情緒的存在就能萬事大吉，可這也恰好妨礙了我們經(jīng)歷最需要的生活體驗。下次感到不安時，不管有多害怕，也請試著勇敢面對吧。3. ask your heart what it wants傾聽內(nèi)心were often confused at the next step to take, making pros and cons lists until our eyes bleed and our brains are sore. instead of always taking this approach, what if we engaged a new part of ourselves that isnt usually involved in the decision making process?我們常對未來猶疑不定，反復考慮利弊直到身心俱疲。與其一味顧慮重重，不如從局外人的角度看待決策之事。from: