稅收外文翻譯外文文獻英文文獻企業(yè)稅收籌劃的主要途徑

1、企業(yè)稅籌劃的主要徑納稅籌劃是在嚴格執(zhí)行稅法前提下量減少繳稅習稱其為節(jié)稅企業(yè)要正確地進 行節(jié)稅需通過以下的主要途.一選合理的籌資方式根據(jù)我國現(xiàn)行稅法規(guī)定業(yè)的借款利息支出在一定范圍內可以稅前列支而股息支出則能在企業(yè)的稅后利潤中列支節(jié)稅的角度看企適度 向銀行借款和企業(yè)間的相互融,要比企業(yè)直接向社會籌資優(yōu)惠。二、選擇合理的交易對象。我國現(xiàn)行增值稅制度規(guī)定有一般納稅人和小規(guī)模納稅人之分，選擇不同的供貨對象，企業(yè)所負擔的稅負則不相同，當供貨方系增值稅一般納稅人時企購進貨物后可按銷稅額抵扣相應的進項稅額后的余額繳納增值稅果買小規(guī)模納稅人的貨物不能取得值稅專用發(fā)票的含有進項稅額不能抵扣稅負比前者 要多。如開專

2、用發(fā)票也可抵扣一部分。三“重就輕”轉換納稅義務企業(yè)將高納稅義務轉換為低納稅義務是指在同一經濟行為中有種稅收方案可供擇時納稅人避開“高稅，選擇“低稅可輕納稅義務最型的例子就是對兼營非應稅勞務進行的節(jié)稅籌.稅收角度來看主包括兩種：一是稅種相同，稅率不例如供銷系統(tǒng)企業(yè)，一般既經營增值稅率為 7的生活資料，又經營增值稅率為 13農用生產資料等。二是不同稅種，不同稅率。該種類型通 常是指企業(yè)在其經營活動中，既經營增值稅項目，又涉及營業(yè)稅項.四合列支各項費用企可在不違反稅法和財務制度的前提下通過對各項費用充分合理的列支，對各項可能發(fā)生的損失進行充分估計，縮小稅,減應納稅所得額。對于國家允許在費用中列支的項

3、目，如分別按計稅工資總額的 2%、1.5提取的職工工會經費、職工福利費、職工教育經費，應盡可能地提足提全。對于一些可能發(fā)生的損失，如壞賬損失等企業(yè)應充分預計在稅法允許的范圍內盡可能按上限提足準備金這既符合國 家稅法和財務制度的規(guī)定，又能收到節(jié)稅的效果。五降應納稅額影應納稅的因素有兩即計稅基數(shù)和稅率,計稅基數(shù)越小稅率越低應納稅額也越小進行稅務籌劃可從這兩個因素入手到合法的辦法來降低應納稅額.例如，某企業(yè) 2005 年 12 月 30 日算的應納稅所得額為 。02 萬，則企業(yè)應納所得稅 25050 （10020025如該企業(yè)進行了稅務籌支付稅務咨詢費 200 元則企業(yè)應納稅所得額 100000 元

4、100200200，應納所得稅 27000 元10000027%通比較可以發(fā)現(xiàn)，進行稅務籌劃支付費用僅為 200 ，卻節(jié)稅 6066 元（3306627000）。六權整體稅負的輕重例如多籌劃方案中都有增值稅一般納稅人與小規(guī)模納稅人選擇的籌劃企是一個不含稅銷售額 90 萬元左右的生產企業(yè),企業(yè)每年購進的材料不含增值稅的價格大致在 70 萬左右。該公司會計核算體系健全，有條件認定為一般納稅人。如果是一般納稅人，公司產品的增值稅適用稅率是 17% ，納增值稅 3.4 萬（9017%7017是規(guī)模納稅,稅率為 納增值稅 5 萬（9063.4 萬元.因此，僅從增值稅度考慮應選擇一般納稅人。但實際雖小規(guī)模

5、納稅人多納增值稅 2 萬，但其進項稅額 11.9 萬（7017），雖然不能抵扣卻可以計入成,從而增加成本 11 萬元所得減少 2.975 萬（11925%),大多納的增值稅 2 萬元.因此,企業(yè)在選擇稅務籌劃方案僅目光盯在某一時期納稅較少的方案,而要考慮 企業(yè)的發(fā)展目標,選擇有利于增企業(yè)整體收益的方案。七充利用稅收優(yōu)惠政策對納稅人來講利用稅收優(yōu)惠政策進行納稅籌劃的重點在于如何合理運用稅收政策法規(guī)的規(guī)適用較低或較優(yōu)惠的稅率規(guī)生產經營活動，使其實際稅負最低，以達到節(jié)稅的效果。例如，根據(jù)我國稅法規(guī),對務院批準的高新技術產業(yè)開發(fā)區(qū)內的高新技術企業(yè)，自投產年度起免征所得稅 2 年。企業(yè)利用廢水、廢氣、廢

6、渣等廢棄物為主要原料進行生產的在 年內征或免征所得稅此外對于支持農業(yè)以及教科衛(wèi)事業(yè)發(fā)展的投資國也有不同的稅收優(yōu)惠政策企業(yè)經營者應參照政策規(guī)定綜合比較投資環(huán)境、投資收益、投資風險等因素，決定投資區(qū)域、投資方向以及投資項目， 合理進行稅務籌劃，以減少企業(yè)稅負。需要說明的是，納稅人運用上述方法進行節(jié)稅，一方,符合企業(yè)生產經營特點，統(tǒng)籌規(guī)劃綜合考慮不能顧此失另一方要經常學習了國家稅制改革動向及優(yōu)惠政策措施的修訂和調整,準確把握收法規(guī)政策界限，深入研究稅法的相關規(guī)定，防止因節(jié)稅 而引發(fā)其他問題。外文文獻文 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