稅收籌劃的外文文獻(xiàn)及翻譯

1、時(shí)忖呎Planning forever tax SaV ingsLear n how to keep your tax bill at the legal minimum and keep it there!By Mark E.BattersbyNow is the best time to thi nk about reduci ng the orn ame ntal and miscella neous metal OPerati on tax bill eve n lower tha n the point the economy may have drive n it to.And,o

2、f COUrSe,aim to keep that tax bill at its legal minimum for many year to come.While many of US rely on the advice and help PrOVided by tax PrOfeSSi on als or UtiIiZe SOftWare PrOgramS to en SUre a low tax bill,the real goal should be a low tax bill for not just this tax year but year-after-year.The

3、best guara ntee of con SiSte ntly low tax bill,this year,next year,and so-on down the road is,of COUrSe,tax planning.TaX pla nning is easy:the more tax deduct ions take n,the lower the fabricati ng OPerati ons taxable in come will be-at least for this tax year.Of COUrSe,ig noring pote ntial tax dedu

4、cti ons this year might mean Sig nifica nt SaV ings in Iater years Whe n PrOfitS-and tax bills-are higher.Either way,i n order for deduct ions to coun t,the time to make the moves n ecessary for those low tax bills is before the end of the tax year.TaX Pla nning BaSiCSWhe n thinking about any type o

5、f tax pla nnin g,every metal fabricator should keep in mi nd that although the IRS may OCCaSi on ally disagree,the COUrtS stro ngly back every taxpayerright to choose the COUrSe of action that will result in the lowest legal tax liability.Thus,as the end of the tax year quickly approaches,every fabr

6、icator faces SeVeraI differe nt opti ons as to how to complete Certa in taxable tran SaCti ons.OUt tax SyStem has graduated rates that in CreaSe along With the in come of the metal fabricati on bus in ess at VariOUS tax rates.Thus,o ne Strategy for SaV ing taxes means reducing the tax bracket of the

7、 fabricating OPeratiOn.Getting the most from the temporary 15-PerCent tax rate for dividends,means finding another Way to reduce corporate level income-and taxes?ObViOUSI y,n either an orn ame ntal metal fabricati ng bus in ess nor any bus in ess OWnerCan literally reduce their federal in come tax r

8、ate.They Can however,take acti ons that will have a SimiIar effect.For example:Choos ing the OPtimaI from of orga ni Zati on for the bus in ess(suchas sole PrOPrietOrShiP,part nership,corporatio n or S Corporati on ,Although not a year-e nd tax pla nning Strategy,this optio n deserves atte nti on in

9、 the overall tax pla nning PrOCeSS especially in light of the CUrre nt,a nd temporary,15 PerCe nt tax rate on divide nds Paid by in Corporated metalworki ng bus in esses. StrUCtUri ng tran SaCt ions so that Payme nts received are CaPitaI gain s.L on g-term CaPitaI gains earned by non-corporate taxpa

10、yers are SUbjeCt to lower tax rates tha n other in come.Shifting in come from a high-tax bracket in dividual(such as you,the bus in ess own er),to a lower-bracket in dividual(such as your ChiId).O ne fairly,simple時(shí) HT 亦-Way to accomplish this is by hiring your Children.Another POSSibility is to make

11、 One or more ChiIdre n Part ners in the bus in ess,sothat net PrOfitS are Shared among a Iarger group.While the tax laws limit the USefUlnessof this Srtategy for Shifting UnearneCr in come to ChiIdre n Un der the age of 14,some opport Un ities to lower tax rates still do exist.Remember,however,the t

12、ime to think about those StrategieS is during the COUrSe of the tax year.Con SiSte ntly Con SiSte ntAlthoUgh the goal is USUally to redUce taxes this year,to be really effective the tax bracket ShOUld be con SiSte nt year-after-year.If in come is UP this year bUt expected to be dow n n ext year,for

13、in Sta nce,a n orn ame ntal metal bUS in ess might Want to postp one assetsales or other UnUSUal tranSaCtions Until next year When the additional PrOfitS may not be as likely to PUt the OPeration into a higher tax bracket.Or,cQnversely if in come and PrOfitS are dow n this year,dispos ing of Unn eed

14、ed eqUipme nt or bUS in ess assets Via a PrOfitabIe sale jUst might gen erate extra in come,i ncome taxed at the OPerati on CUrre nt low tax rates.DePending on the CirCUmStances,a nUmber of Iegitimate StrategieS a metal fabricat ing bUS in ess Can employ before yearse nd will help them rema in in th

15、e Same bracket this year, next year,a nd for many year thereafter.Those basic year-e nd SaV ings StrategieS in cUde:Delaying Collections: A CaSh basis metal fabricating OPeration Can delay year-e nd billi ngs Un til late eno Ugh in the year so Payme nts will not come in Until the following year.ACCe

16、Ierate Payme nts:WhereVer POSSible, PrePay dedUCtible bUS in ess expenses,incUding rent,interest,taxes,insUrance,etc.Also,keepn mind that the tax rUles limit tax dedUCt ions for some PrePaid expe nses.ACCeIerate Large PUrChases:CIose the PUrChaSe of depreciable PerSonal PrOPerty or real estate Withi

17、n the CUrre nt year.ACCeIerate OPerating EXPenses:If POSSible,accelerate the PUrChaSe of SUPPIieS or SerViCeS or the making of repairs.ACCeIerate DePreCiation: Elect to expense or immediately Write-Off the cost of new eqUipme nt in Stead of depreciat ing it.Remember,the new SeCti on 179 tax rUles no

18、w Permit every metal fabricator to dedUCt,as an expe nse,Up to $250,000 in expe nditUres for new eqUipme nt.NatUrally,what a PartiCUIar bUS in ess Can do depe nds a great deal on the acco Un ti ng method USed by the OPerati on.A CaSh basis metal fabricat ing OPerati on,for exampIe,dedUctsexpe nsesas

19、 Paid and receipts become in come Whe n received-or made available.A n accrUal-basis bUS in ess realizes in come Whe n billed and expe nses Whe n inCUrred-regardless of Whe n in come is actUaIIy,received,or Whe n Payme nt is made.ThiS year law ChangesThe AmeriCan ReCOVery and Reinvestment ACt (ARRA)

20、 earlier this year時(shí)忖呎exte nded a nu mber Of expiri ng PrOViSi OnSand Created a few more that WiIl affect the year-e nd pla nning PrOCeSs.For example:FirSt-year 50% bonus depreciat on: ARRA exte nded the 50% bonus first-year depreciati on allowa nce available for 2008 for 2009.In CreaSedSeCt ion 179

21、expe nsin g:DUri ng 2009,or name ntal metal bus in esses Can choose to expe nses and immediately deduct UP to $250,000 of the cost of qualifying PrOPerty and equipment.The $250,000 maximum expensing amount is reduced if the cost of all SeCtion 179 PrOPerty PIaCed in SerViCe in 2009 exceeds $800,000.

22、S corporation built-in gains holding PeriOd.For tax years beginning in either 2009 or 2010,ARRA eliminates the corporate level tax on the built-in gains of an S Corporation that converted from regular C corporation StatUS at least SeVe n tax years before the CUrre nt tax year.Goi ng,goi ng,g oneMaki

23、ng year-end planning more Urgent than usual,a number of PrOViSions in our tax law expire in 2009.Am ong the expiri ng PrOViSi ons are:The tax Credit for research an CbXPerime ntati On expe nses.In CreaSed alter natiVe minimum tax (AMT) exempti on amoun ts.15-year Straight-Iine CaSt recoVery for qual

24、ified IeaSehaId improVements,qualified restaura nt build ings and improVeme nts,a nd qualified retail improVeme nts. Additional first-year depreciation for 50% of basis of qualified property.In CreaSe in expe nsing to $250,000/$800,000.EXPensing of Brownfield s”enVironmental remediation costs.EmPOWe

25、rme nt zone tax incen tiVes.TaX incentiVes for investment in the DiStriCt of Columbia.Ren ewal com mun ity tax incen tives.The FUTA SUrtaX of 0.2 PerCe nt.SiXty-five PerCent SUbSidy for Payment of COBRA health Care COVerage con ti nu ati on PremiUms.RedUCed estimated tax Payme nts for small bus in e

26、sses.USe of Sin gle-employer defi ned ben efit pla ns prior year adjusted funding target atta inment PerCe ntage to determ ine applicatio n of IimitatiO n on ben efit accruals.TaX tail should not Wag the dogThere is a great deal of PreSSUre in many metal fabricati ng bus in esses to con ti nue CUtti

27、 ng costs,i ncludi ng taxes.This coin CideS With in CreaSed SCrUti ny of tax returns on many IeVelS of government.Identifying opportUnities for tax deductions WithOUt running afoul of CaSh-StraPPed,state and local tax authorities should play a role in the pla nning process.On a SimiIar no te,the fin

28、an cial or OPerati onal Stre ngths of a bus in ess tran SaCti on should always Sta nd on their own ,aside from any tax ben efits derived from them.There is also the questi on of Whether a tax deduct ion should be take n or if時(shí)忖呎Iegallyfeasiblejg no red.An excellent illustratiOn Of the flexibility Of

29、 OUr tax rules are those governing bonu ses.A metal fabricati ng bus in ess OPerat ing On the accrual basis has the opportUnity to fix the amount of employees bonus Payments before January 1 - but to Pay them early next year.Generally,the bonuSeS are not taxable to employees Until 2010,but are deduc

30、tible on the OPerations 2009 tax return -so long as announCed before the end of 2009,a nd Paid before MarCh 16,2010.On the other han d,while few bus in esses are in a POSiti on to Pay employee bonu ses,a n orn ame ntal and miscella neous metalbus in ess may ben efit by delay ing in come Un til n ext

31、 year.Remember,however,there is con StrUCtiVe receipt Whe n in come is made available to the fabricat ing bus in ess.TaX pla nning all the timeAlthough tax planning should be a year-roUnd PrOCeSs,a number of year-end StrategieS Can reduce not onIy this yeds tax bill,but future tax bills as well.The

32、OWnerS and man agers of every metal fabricatio n bus in ess should also be taking additional StePS to enSUre the SUCCeSS of the OPeration in 2010.Whether or not the metalworki ng OPerati on is faci ng a large tax bill or SeVereIy lower taxable income,professional advice is almost a necessity.There s

33、hould however,be no UnCertainty regarding the need for planning to minimize taxes this year as well as in future tax years.Far your in formati OnThe goal: YaU ShaUId always StriVe to keep your tax bill at the absolute minimum.The key is good tax pla nnin g,a nd look ing at What decisi On Wark best i

34、n the long-run.For in Sta nce,sometimes itsbetter to ignore a Pate ntial tax deduct ion One year to SaVe more in a later year Whe n tax bills are higher.OPtimiZe your CamPany: Da you have the best StrUCtUre far yaur CamPany,such as a Partn ership,praprietarship,ar S CarParatia n?Other tips: HaVe you

35、 StrUCtUred tranSaCtions Sa that Payments received are CaPitaI gains?Can you Shift inCame from a high-tax bracket individual,such as yourself,to a lower-bracket individual,such as a child?One Way to accomplish this is to hire your ChiIdren Or make them a Partner in the bus in ess, WhiCh allows the n

36、 ext PrOfitS to be Shared among a Iarger group.While the tax laws limit the Shifti ng UnearneCr in come to ChiIdre n Un der age of 14,some opport Un ities do exist.時(shí) HT 彳永久節(jié)稅籌劃學(xué)會(huì)怎樣在合法范圍內(nèi)將稅額減少到最低并一直保持下去現(xiàn)在是考慮降低金屬飾品和五金經(jīng)營稅額的最好時(shí)機(jī)，因?yàn)槟巧踔量梢员茸?然經(jīng)濟(jì)趨勢(shì)下所能達(dá)到的稅額更低。當(dāng)然，我們也要設(shè)法在合法范圍內(nèi)將未來很 多年的稅額一直保持最低。盡管很多人會(huì)依賴于稅務(wù)專家的建議和

37、幫助，或者是使用軟件來保證低稅 額，但真正的目的不光是降低今年的而應(yīng)該是從今往后每一年的。為此，最好的保證當(dāng)然就是納稅籌劃了。稅收籌劃很簡單：存在的減免稅款越多，制造經(jīng)營的應(yīng)繳稅所得越低，至少 今年的會(huì)低。當(dāng)然，只有當(dāng)后幾年的盈利和稅額更高時(shí)， 忽略今年的可能減免稅 額才會(huì)更有意義。不管怎樣，如果想使減免成功，就必須在納稅年度結(jié)束前進(jìn)行 必要的年度間轉(zhuǎn)移。稅收籌劃基本原理當(dāng)考慮使用哪種繳稅籌劃時(shí)，所有金屬制造者都應(yīng)該記住，盡管有時(shí)你的籌 劃會(huì)被國稅局否定，但每一個(gè)納稅人都有權(quán)力選擇能使自己的納稅義務(wù)降到最低 的方法，且這一權(quán)力受到法院的強(qiáng)烈支持。所以，納稅年度即將結(jié)束之時(shí)，每個(gè) 制造者都得選擇

38、怎樣完成某些需納稅交易。我們的稅收制度規(guī)定了一種遞進(jìn)的稅率， 金屬制造生意的收入越高，稅率也 會(huì)隨之增高。所以，減少稅額的其中一種策略就是降低納稅等級(jí)。對(duì)于股息目前 征收的是15%的稅率，充分利用該稅率意味著尋求其他方式減少公司收入， 但這 樣做能不能也減少稅額呢？顯然，不論是金屬飾品制造商還是其他行業(yè)的商人都不能真正地減少聯(lián)邦稅 稅率。但是，他們可以采取其他措施，從而達(dá)到相近的效果，比如：選擇營業(yè)的最優(yōu)形式（比如個(gè)體經(jīng)營，合伙企業(yè)，公司，或小型企業(yè)公 司）。盡管該選擇并不屬于年末稅收籌劃，但對(duì)整體的稅收籌劃過程來說 值得重視。特別是對(duì)于采取企業(yè)制的金屬相關(guān)行業(yè)來說， 按照目前稅法， 對(duì)股息征

39、收的暫時(shí)是15%稅率。安排好交易，使該交易的收款成為資本增益。因?yàn)閷?duì)于非公司制企業(yè)的 納稅人來說，長期資本收益得稅率比其他種類收入的稅率低。將處于高納稅等級(jí)的個(gè)人收入（例如你，企業(yè)主）轉(zhuǎn)給處于低納稅等級(jí) 的人（例如你的子女）。達(dá)成此目的相當(dāng)簡單的一種方法就是雇傭你的子 女工作。另一種可能的方法是，使一名或多名子女成為合伙企業(yè)的合伙 人，這樣更多人可以參與分配凈利潤。將非勞動(dòng)所得的收入轉(zhuǎn)給14歲以下的子女是受稅法限制的，所以上述方法 顯得不是那么有用，但仍然存在其他用于降低稅率的方法。請(qǐng)牢記，需在納稅年 度期間考慮采取何種策略。始終一致盡管目的基本上是為了少繳稅，但若真要達(dá)到有效，納稅等級(jí)應(yīng)該每

40、年一致。 例如，如果今年收入高，但是預(yù)期下一年會(huì)減少，金屬飾品商人可能會(huì)把銷售或 者其他特殊交易推遲到下一年，沒有這些額外利潤，今年的收入就不太會(huì)進(jìn)到更時(shí) HT 彳高的納稅等級(jí)里去。相反，如果今年的收入和利潤低，通過出售閑置設(shè)備或者貨 物會(huì)產(chǎn)生更多收入，但對(duì)這些收入征收的是今年較低稅率。在年度結(jié)束之前，金屬制造商人可以根據(jù)各種情況， 采取合法的策略，使自 己的納稅等級(jí)在今年，明年，乃至以后的許多年不發(fā)生改變。這些策略包括：延遲收款：采取現(xiàn)金制會(huì)計(jì)的金屬制造商可以將年末的賬單盡量延遲， 那樣收款就可以計(jì)入到下一年。加速付款：如果可能的話，預(yù)付那些可減免的企業(yè)費(fèi)用，包括租金，利 息，稅金，保險(xiǎn)等等

41、。但同時(shí)要記住稅法限制了某些預(yù)付費(fèi)用的減免。 加速大額購買：在當(dāng)年年內(nèi)完成應(yīng)計(jì)折舊的個(gè)人財(cái)產(chǎn)或不動(dòng)產(chǎn)的購買。 加速經(jīng)營費(fèi)用：如果可能的話，加速物資的購買以及服務(wù)和維修付款。加速折舊：對(duì)于新設(shè)備，選擇將其作為費(fèi)用或者直接做成本沖銷，而不 是進(jìn)行折舊。記住，新稅收規(guī)章的179條款現(xiàn)在允許金屬制造者為新設(shè) 備扣除上限為25萬美元的費(fèi)用。自然而然的，特定行業(yè)能做些什么很大程度上依靠經(jīng)營時(shí)采用的會(huì)計(jì)記錄方 法。比如，金屬制造行業(yè)用了現(xiàn)金制會(huì)計(jì)，在付錢時(shí)記錄支出，收到錢或者可獲得錢時(shí)記錄收入。采用權(quán)責(zé)發(fā)生制會(huì)計(jì)，就是不管是否實(shí)際收到欠款，當(dāng)開出票 據(jù)時(shí)就算實(shí)現(xiàn)收入，也不管是否已付錢，實(shí)際發(fā)生消費(fèi)時(shí)就記錄支出。今年的稅法變化今年年初的美國復(fù)蘇與再投資法案（ARRA ）延長了一系列條款的有效期， 并設(shè)立了某些新條款。這些條款會(huì)對(duì)年末的籌劃過程產(chǎn)生影響，例如：第一年會(huì)有50%的額外折舊：美國復(fù)蘇與再投資法案將針對(duì) 2008年有 效的第一年50%額外折舊延長到了 2009年。增加179條款的費(fèi)用：在2009年，對(duì)于符合條件的財(cái)產(chǎn)和設(shè)備，金屬裝 飾業(yè)可以選擇支出并立即扣除上限為 25萬美元的成本。但如果2009年 所有符合179條款且投入運(yùn)行的財(cái)產(chǎn)成本超過 80萬美元的話，該25萬 美元的扣除上限將會(huì)減少。小型企業(yè)公司的固有利得的持有期。在2009年和2