企業(yè)稅收籌劃中英文對(duì)照外文翻譯文獻(xiàn)

中英文對(duì)照外文翻譯文獻(xiàn)(文檔含英文原文和中文翻譯)1、EnterprisesofthemajormeansoftaxplanningTaxplanningisthepremiseofstrictenforcementoftaxlawstominimizetax,customstaxcalled.Enterprisestocarryoutthecorrecttax,theneedfortheadoptionofthefollowingmajorrouteoftransmission.First,reasonablemeansoffinancingoptions.InaccordancewiththeprovisionsofChina'scurrenttaxlaw,corporateinterestpaymentsontheloanwithinacertainrangecanbepre-taxexpenses,anddividendscanonlybespendingtheafter-taxprofitsofenterpriseexpenses.Fromataxpointofview,appropriatetothebankbusinessloansandfinancingbetweenenterprises,ratherthandirectlytothefund-raisingbenefits.

Second,areasonablechoiceoftradingpartners.China'sexistingvalue-addedtaxsystemhasageneraltaxpayersandsmall-scaletaxpayersonthepoints,chooseadifferentsupplierobject,thetaxburdenonenterprisesisnotthesame.Forexample,whentheDepartmentofsuppliersofvalue-addedtaxgeneraltaxpayer,thebusinessafterthepurchaseofgoods,accordingtotheamountoftaxdeductionofinputtaxamountofthecorrespondingbalanceafterpaymentofvalue-addedtax;ifthepurchaseofgoodsforsmall-scaletaxpayers,VATcannotbeachievedItsnotcontaintheamountofinputtaxdeduction,thetaxburdenmorethantheformer.Suchasopeninvoicescanalsobepartofdeduction.Third,"theeasywayout"taxconversion.Enterpriseswillbeconvertedtohigh-taxlow-tax,referstoeconomicactivitiesinthesame,thereareavarietyofrevenueoptionstochoosefrom,thetaxpayerstoavoid"high-taxpoint",choosethe"lowtax"andreducethetaxliability.Themosttypicalexampleofthisistorunnon-taxabletothetaxplanningservices.Fromthetaxpointofview,runmainlytwo:First,thesametaxes,differenttaxrates.Systemssuchassupplyandmarketingenterprises,thegeneraloperatingtaxrateis17%ofthemeansofsubsistence,butalsotheoperatingvalue-addedtaxrateof13%oftheagriculturalmeansofproductionandsoon.Second,differenttaxes,differenttaxrates.Thisusuallyreferstotypesofenterprisesintheirbusinessactivities,bothvalue-addedbusinessproject,theprojectalsoinvolvesthebusinesstax.

Fourth,thecostofreasonableexpenses.Enterprisesdoesnotviolatetaxlawsandfinancialsystemunderthepremiseofthefullcostofthereasonableexpenses,thatmayoccuronthefullestimatedlossesandnarrowthetaxbaseandreducetheamountoftaxableincome.Countriesallowforcostsincurredintheprojects,suchaswages,respectively,thetotalamountoftaxby2%,14%,1.5%extractsoftradeunionfunds,staffwelfare,staffeducationfundingshouldbesufficienttomentionasmuchaspossibletothewhole.Forsomeofthelossesthatmayoccur,suchasbaddebtlosses,businessesshouldbefullyexpectedinthetaxlawasfaraspossibletheextentpermittedbythecapenoughtoreserve.Thisisinlinewiththenationaltaxlawandfinancialsystem,canreceivethetaxeffect.

Fifth,toreducetaxliability.Factorsthataffectthetaxliabilitytherearetwo,namely,taxbaseandtaxrates,thesmallerthetaxbase,lowertaxrates,taxliabilityisalsosmaller.Taxplanningcanstartfromthesetwofactorstofindlegitimatewaystoreducetaxliability.Forexample,anenterpriseDecember30,2005estimatedtaxableincomeamountedto100,200yuan,theenterpriseincometaxliability25050yuan(100200×25%).Ifthecorporatetaxplanning,taxconsultingfeestopay200yuan,thecorporatetaxableincome100,000(100200-200),incometaxliability27,000yuan(100000×27%),canbefoundbycomparing,fortaxplanningtopayonly200yuan,6066yuantaxis(33066-27000).

Sixth,toweightheseverityoftheoveralltaxburden.Forexample,manyvalue-addedtaxplanningprogramshavethegeneraltaxpayerandthetaxpayertochoosesmall-scaleplanning.Ifanenterpriseisanon-tax-yearsalesofabout900,000yuanofproductionenterprisesandenterprisestobuythematerialseachyearthepriceofnon-value-addedtaxof70millionorless.Thecompany'saccountingsystem,theconditionsidentifiedasthegeneraltaxpayers.Ifthatisthegeneraltaxpayer,thecompany'sproductsarevalue-addedtaxrateappliesto17%capitalgainstaxliability34,000yuan(90×17%-70×17%);Ifitissmall-scaletaxpayers,therateis6%,5.4VATliabilitymillion(90×6%)>3.4million.Therefore,fromtheperspectiveofvalue-addedtaxgeneraltaxpayershouldbeselected.But,infact,althoughsmall-scaleVATtaxpayerspay20,000yuan,buttheinputtaxamountof119,000yuan(70×17%),althoughitcannotoffsetthecosts,therebyincreasingthecostof119,000yuan,theincometaxreductionof2.975million(11.9×25%),thanpaya20,000yuanofvalue-addedtax.Therefore,thebusinesstaxplanningintheselectionofprograms,notonlytolookinacertainperiodoftimewatchingtheprogramontaxless,andtoconsiderbusinessdevelopmentgoals,tochoosetoincreasetheiroverallrevenueprogram.

Seventh,takefulladvantageofpreferentialtaxationpolicies.Fortaxpayers,theuseoftaxincentivesfortaxplanningfocusesonhowtherationaluseoftaxpoliciesandregulationsshallapplytothelowerormorefavorabletaxrates,awell-plannedproductionandoperationactivities,theactualtaxburdentoaminimuminordertoachieveFestivaltaxeffect.Forexample,accordingtoChina'sLawoftheStateCouncilforapprovalofhigh-techindustrialdevelopmentzoneofthehigh-techenterprises,sincetheproductionfromthefiscalyearincometaxexemptionfor2years.To-businessuseofwastewater,wastegas,wasteresidueandotherwasteasthemainrawmaterialsforproduction,5yearsintheincometaxreductionorexemption.Inaddition,tosupportagricultureandthedevelopmentofUNESCOWeiinvestment,countrieshavedifferenttaxincentives.Businessoperatorsshouldrefertopolicy,comparingtheinvestmentenvironment,investmentincome,investmentrisksandotherfactors,decidedtoinvestintheregion,investmentdirection,aswellasinvestmentprojects,areasonabletaxplanning,inordertoreducethecorporatetaxburden.企業(yè)稅收籌劃的主要途徑納稅籌劃是在嚴(yán)格執(zhí)行稅法前提下，盡量減少繳稅，習(xí)慣稱其為節(jié)稅。企業(yè)要正確地進(jìn)行節(jié)稅，需要通過(guò)以下的主要途徑。

一、選擇合理的籌資方式。根據(jù)我國(guó)現(xiàn)行稅法規(guī)定，企業(yè)的借款利息支出在一定范圍內(nèi)可以稅前列支，而股息支出則只能在企業(yè)的稅后利潤(rùn)中列支。從節(jié)稅的角度看，企業(yè)適度向銀行借款和企業(yè)間的相互融資，要比企業(yè)直接向社會(huì)籌資優(yōu)惠。二、選擇合理的交易對(duì)象。我國(guó)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(duì)象，企業(yè)所負(fù)擔(dān)的稅負(fù)則不相同。例如，當(dāng)供貨方系增值稅一般納稅人時(shí)，企業(yè)購(gòu)進(jìn)貨物后，可按銷項(xiàng)稅額抵扣相應(yīng)的進(jìn)項(xiàng)稅額后的余額繳納增值稅；如果購(gòu)買小規(guī)模納稅人的貨物，不能取得增值稅專用發(fā)票的，其含有進(jìn)項(xiàng)稅額不能抵扣，稅負(fù)比前者要多。如開專用發(fā)票也可抵扣一部分。三、“避重就輕”轉(zhuǎn)換納稅義務(wù)。企業(yè)將高納稅義務(wù)轉(zhuǎn)換為低納稅義務(wù)，是指在同一經(jīng)濟(jì)行為中，有多種稅收方案可供選擇時(shí)，納稅人避開“高稅點(diǎn)”，選擇“低稅點(diǎn)”，可減輕納稅義務(wù)。最典型的例子就是對(duì)兼營(yíng)非應(yīng)稅勞務(wù)進(jìn)行的節(jié)稅籌劃。從稅收角度來(lái)看，兼營(yíng)主要包括兩種：一是稅種相同，稅率不同。例如供銷系統(tǒng)企業(yè)，一般既經(jīng)營(yíng)增值稅率為17%的生活資料，又經(jīng)營(yíng)增值稅率為13%的農(nóng)用生產(chǎn)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(jīng)營(yíng)活動(dòng)中，既經(jīng)營(yíng)增值稅項(xiàng)目，又涉及營(yíng)業(yè)稅項(xiàng)目。四、合理列支各項(xiàng)費(fèi)用。企業(yè)可以在不違反稅法和財(cái)務(wù)制度的前提下，通過(guò)對(duì)各項(xiàng)費(fèi)用充分合理的列支，對(duì)各項(xiàng)可能發(fā)生的損失進(jìn)行充分估計(jì)，縮小稅基，減少應(yīng)納稅所得額。對(duì)于國(guó)家允許在費(fèi)用中列支的項(xiàng)目，如分別按計(jì)稅工資總額的2%、14%、1.5%提取的職工工會(huì)經(jīng)費(fèi)、職工福利費(fèi)、職工教育經(jīng)費(fèi)，應(yīng)盡可能地提足提全。對(duì)于一些可能發(fā)生的損失，如壞賬損失等，企業(yè)應(yīng)充分預(yù)計(jì)，在稅法允許的范圍內(nèi)盡可能按上限提足準(zhǔn)備金。這既符合國(guó)家稅法和財(cái)務(wù)制度的規(guī)定，又能收到節(jié)稅的效果。五、降低應(yīng)納稅額。影響應(yīng)納稅額的因素有兩個(gè)，即計(jì)稅基數(shù)和稅率，計(jì)稅基數(shù)越小，稅率越低，應(yīng)納稅額也越小。進(jìn)行稅務(wù)籌劃可從這兩個(gè)因素入手，找到合法的辦法來(lái)降低應(yīng)納稅額。例如，某企業(yè)2005年12月30日測(cè)算的應(yīng)納稅所得額為10.02萬(wàn)元，則企業(yè)應(yīng)納所得稅25050元（100200×25%）。如果該企業(yè)進(jìn)行了稅務(wù)籌劃，支付稅務(wù)咨詢費(fèi)200元，則該企業(yè)應(yīng)納稅所得額100000元（100200-200），應(yīng)納所得稅27000元（100000×27%），通過(guò)比較可以發(fā)現(xiàn)，進(jìn)行稅務(wù)籌劃支付費(fèi)用僅為200元，卻節(jié)稅6066元（33066-27000）。六、權(quán)衡整體稅負(fù)的輕重。例如，很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。如某企業(yè)是一個(gè)年不含稅銷售額90萬(wàn)元左右的生產(chǎn)企業(yè)，企業(yè)每年購(gòu)進(jìn)的材料不含增值稅的價(jià)格大致在70萬(wàn)元左右。該公司會(huì)計(jì)核算體系健全，有條件認(rèn)定為一般納稅人。如果是一般納稅人，公司產(chǎn)品的增值稅適用稅率是17%，應(yīng)納增值稅3.4萬(wàn)元（90×17%-70×17%）；如果是小規(guī)模納稅人，稅率為6%，應(yīng)納增值稅5.4萬(wàn)元（90×6%）＞3.4萬(wàn)元。因此，僅從增值稅角度考慮應(yīng)選擇一般納稅人。但實(shí)際上，雖然小規(guī)模納稅人多納增值稅2萬(wàn)元，但其進(jìn)項(xiàng)稅額11.9萬(wàn)元（70×17%），雖然不能抵扣卻可以計(jì)入成本，從而增加成本11.9萬(wàn)元，所得稅減少2.975萬(wàn)元（11.9×25%），大于多納的增值稅2萬(wàn)元。因此，企業(yè)在選擇稅務(wù)籌劃方案時(shí)，不能僅把目光盯在某一時(shí)期納稅較少的方案上，而要考慮企業(yè)的發(fā)展目標(biāo)，選擇有利于增加企業(yè)整體收益的方案。七、充分利用稅收優(yōu)惠政策。對(duì)于納稅人來(lái)講，利用稅收優(yōu)惠政策進(jìn)行納稅籌劃的重點(diǎn)在于如何合理運(yùn)用稅收政策法規(guī)的規(guī)定，適用較低或較優(yōu)惠的稅率，妥善規(guī)劃生產(chǎn)經(jīng)營(yíng)活動(dòng)，使其實(shí)際稅負(fù)最低，以達(dá)到節(jié)稅的效果。例如，根據(jù)我國(guó)稅法規(guī)定，對(duì)國(guó)務(wù)院批準(zhǔn)的高新技術(shù)產(chǎn)業(yè)開發(fā)區(qū)內(nèi)的高新技術(shù)企業(yè)，自投產(chǎn)年度起免征所得稅2年。對(duì)企業(yè)利用廢水、廢氣、廢渣等廢棄物為主要原料進(jìn)行生產(chǎn)的，可在5年內(nèi)減征或免征所得稅。此外，對(duì)用于支持農(nóng)業(yè)以及教科衛(wèi)事業(yè)發(fā)展的投資，國(guó)家也有不同的稅收優(yōu)惠政策。企業(yè)經(jīng)營(yíng)者應(yīng)參照政策規(guī)定，綜合比較投資環(huán)境、投資收益、投資風(fēng)險(xiǎn)等因素，決定投資區(qū)域、投資方向以及投資項(xiàng)目，合理進(jìn)行稅務(wù)籌劃，以減少企業(yè)稅負(fù)。2、StudyontheTaxPlanningofEnterpriseIncomeTax3.TaxplanningintheproductionandmanagementstageofenterpriseThetaxbaseoftheenterpriseincometaxisthetaxableincomeamountwhichequalstothatanenterprise’stotalincomeamountofeachtaxyeardeductsthetax-freeincomes,tax-exemptincomes,eachdeductionitemsaswellasthepermittedremediesforlossesofthepreviousyears.Andtheincomeitems,tax-freeincomesandtax-exemptincomesandeachdeductionitemsareallgeneratedintheproductionandmanagementoftheenterprise.Sothetaxplanningoftheenterpriseincometaxintheproductionandmanagementcanbeimplementedfromtwoitemssuchastheincomeitemsandthedeductionitems.3.1TaxplanningofincomeThetotalincomeamountoftheenterpriseinthepresenttermisdecidedbythesalesamountoftheproduct,theunitsalespriceoftheproductandtheselectedsalesmodeoftheproduct,sothetaxplanningoftheenterpriseincometaxabouttheincomemainlyincludesthescaleofproductionandsale,thesalespriceandthesalesmode.First,fortheplanningofproductionandsalescale,underthepremiseofcertainsaleunitprice,theincomescaleoftheenterpriseisdecidedbythesalesamount.Thescaleofproductionandsalebelongstotheitemindependentlycontrolledbytheenterprise,andthescaleofproductionandsalewillinfluencethetaxburdenoftheenterprisewhichwillinfluencethescaleofproductionandsaleinthesameway.Therefore,whentheenterpriseconfirmsthescaleofproductionandsale,itmustconsiderthetaxburdenatterm.Accordingtotheenterprise’sselfmanagementability,theenterpriseshouldfindthecriticalpointofprofitandloss,andseekthescaleofproductionandsalewithmaximumprofits.Second,fortheplanningofsalesprice,underthepremiseofcertainproductionandsaleamount,theincomescaleoftheenterpriseisdecidedbythepricelevelwhichisalsotheitemindependentlycontrolledbytheenterprise.Theenterpriseshouldconsidermanyfactorssuchasthecostlevel,themarketdemandandthecompetitionstrategy,andthetaxburdenlevelistheimportantfactorwhichshouldbeconsideredbytheenterprise,andtheconfirmationofthesalespricecannotonlyincludethepre-taxincomeandincometaxoftheenterprise,butwilldirectlyinfluencetheincrementtaxandotherrelativetaxes.Inthetaxplanningofincome,weshouldtakethesalespriceasthefactorweshouldmainlyconsidered.Third,fortheplanningofsalesmode,inthesalesprocessoftheproduct,theenterprisepossessestheindependentselectionrighttothesalesmode,anddifferentsalesmodealwaysapplyindifferenttaxpolicies,i.e.thetreatmentdifferenceoftaxexistsinthisaspect,whichoffersthepossibilitytoutilizedifferentsalesmodetoplantheincometax.Inaword,underthepremisedisobeyingthetaxlaw,theenterpriseshouldcompresstheincomescalewhichhasexceededthecriticalpointofthetaxratefromthesalesscaleandthesalesprice,andmaketheenterpriseobtainthepreferencepoliciesoflowtaxrate.Fortheselectionofsalesmode,theenterpriseshoulddelaytheimplementationoftheincomeandthetaxobligationtothebest,whichwillnotonlycompresstheincomescaleinthepresenttermtomaketheenterpriseobtainthepreferencepolicyoflowtaxrate,butalsomaketheenterpriseobtaintheprofitofinterest-freeloanbecauseofdelayingtheimplementationoftaxobligation.3.2TaxplanningofcostchargedeductionThepayoutoftheenterprisecanbedividedintotheprofitablepayoutandthecapitalpayoutaccordingtothetimeoftheprofitableterm.Theprofitablepayoutshouldbereportedinthepresentcostcharge,andthecapitalpayoutisdividedandrespectivelyreportedinthecostchargesofthepresentandfutureterms.Forthesetwosortsofpayout,theplanningoftheenterpriseincometaxshouldtreatthemdifferently.3.2.1TaxplanningofprofitablepayoutBecausedifferentsituationsofprofitandloss,anddifferenttaxpreferenceswilldifferentlyinfluencethetaxplanningofenterprise,soweshouldrespectivelyplanthetaxoftheprofitablepayoutaimingatdifferentsituationsofprofitandloss.First,supposetheenterpriseisprofitable,becausetheprofitablepayoutcanbedeductedfromtheenterpriseincometax,theenterpriseshouldselecttheplanningmethodwithlargeprophasecost.Tomakethetaxdeductioneffectofthecostexertitsfunctionassoonaspossible,anddelaytherealizationoftheprofit,thenenterpriseshoulddelaythetaxobligationtimeoftheincometax.Second,supposetheenterpriseisinloss,theplanningmethodshouldbecombinedwiththelossremedyoftheenterprise.Theenterpriseshouldtrytomakethecostchargeintheyearwithpretaxlossremedyhigherandmakethecostchargeintheyearwithoutorincompletelywithpretaxlossremedylower,andaccordinglyensurethetaxreductioneffectofthecostchargewillbeexertedtothelargestextent.Finally,supposetheenterpriseisenjoyingthepreferencepolicyoftheenterpriseincometax,becausethetaxdeductioneffectofthecostchargeinthetaxdeductionperiodwillcompletelyorpartlybedeductedthroughthedeductionpreference,sotheenterpriseshouldselecttheplanningmethodwhichhasfewcostsinthetaxdeductionperiodandhasmorecostsinthenon-tax-deductionperiod.3.2.2TaxplanningofcapitalpayoutAsthemodernizationdegreeofenterpriseisgraduallyenhanced,theproportionofthepurchasepayoutofthelong-termassetssuchasthefixedassetsandimmaterialassetswhichreflecttheprogressofthetechnologyoftheenterpriseishigherandhigher,andthetaxplanningofthefixedassetsdepreciationandtheimmaterialassetssalesmanshippossessesspecialimportanceinthetaxplanningoftheenterpriseincometax.First,thetaxlawdoesn’trecognizethedevaluationpreparationoflong-termassetswhichtheenterprisepicksup,butthetaxpayercanutilizetherelativeregulationsaboutthesubsequentexpensesofthelong-termassetstoadjustthedepreciationbase.Theenterpriseshouldcombinethelong-termdevelopment,rebuildthefixedassetsdesignedly,enhancethetechnicalleveloftheenterprise,andimprovethecomprehensivecompetitionstrengthenoftheenterprise.Atthesametime,theenterprisecanputthesubsequentexpensesaccordingwiththecapitalizationconditionsintothefixedassetscost,increasethedepreciationpickingbase,andaccordinglyincreasethedepreciationamountofthededuction,reducethetaxableincomeofthepresenttermandsavethetax.Forvariouspayoutswhichdon’taccordwiththeconfirmationconditionsoflong-termassets,theyshouldbecountedintotheprofitandlossofthepresentterm.Second,the“ChineseEnterpriseIncomeTaxLaw”regulatedthatthefixedassetsoftheenterpriseneededtobedepreciatedquicklybecauseoftechnicalprogress,theenterprisecouldreducethedepreciationfixednumberofyearoradoptthemethodofquickdepreciation.Toreducethedepreciationyearcanquickenthewithdrawalofthecosts,movetheanaphasecostchargestotheanteriorperiod,andmovetheprophaseaccountprofittothelatterperiod.Whenthetaxrateisfixed,thedelayedpaymentoftheincometaxequalstoobtainaninterest-freeloanfromthecountry.Whenthetaxrateisnotfixed,theextensionofthedepreciationtermcanalsoreducethetaxburdenfortheenterprise.Andtheselectionofthedepreciationmethodofthelong-termassetsshouldbescientific,reasonableandlegal.Finally,whentheenterpriseisinthenon-deductionperiodoftheincometax,taxpayershouldapplyforreducingtheresidualproportionforthetaxdepartmentintimeaccordingtothecharactersoftheassets.Whentheresidualproportionisreduced,thedepreciationtaxdeductionwillincrease,whichcouldnotonlymaintainthetaxpayer’sright,butbringlar