稅收外文翻譯外文文獻(xiàn)英文文獻(xiàn)企業(yè)稅收籌劃的主要途徑

1、外文文獻(xiàn)翻譯企業(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

2、繳納增值稅； 如果購買 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)

3、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

4、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 萬元，則企業(yè)應(yīng)納 所得稅25050元（100200X 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(100000X 27% ,通過比較可以發(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

5、稅銷售額90 萬元左右的生產(chǎn)企業(yè)，企業(yè)每年購進(jìn)的材料不含增值稅的價(jià)格大致在 70 萬元左右。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 萬元(90X 17%-70X 17% ;如果是小規(guī)模納稅人，稅率為6%應(yīng)納增值稅 5.4萬元(90X 6%>3.4萬元。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 萬元，但其進(jìn)項(xiàng)稅額 11.9 萬元( 7 0 X 1 7 %) ，雖然不能抵扣卻可以計(jì)入成本， 從而增加成本11.9萬元，所得稅減少2.975萬元(11.9 X 25%),大

6、于多納的增值稅 2萬元。 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

7、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)。需要說明的是， 納稅人運(yùn)用上述方法進(jìn)行節(jié)稅，一方面， 要符合企業(yè)生產(chǎn)經(jīng)營(yíng)特點(diǎn)，統(tǒng) 籌規(guī)劃，綜合考慮，不能顧此失彼;另一方面，要經(jīng)常學(xué)習(xí)，了解國(guó)家稅制改革動(dòng)向及優(yōu)惠 政策措施的修訂和調(diào)整， 準(zhǔn)確把握稅收法規(guī)政策界限， 深入研究稅法的相關(guān)規(guī)定， 防止因節(jié) 稅而引發(fā)其他問題。外文文獻(xiàn)原文Enterprises of the major means of tax planningTax planning is

8、 the premise of strict enforcement of tax laws to minimize tax, customs tax called. Enterprises to carry out the correct tax, the need for the adoption of the following major route of transmission.First, reasonable means of financing options. In accordance with the provisions of China's current

9、tax law, corporate interest payments on the loan within a certain range can be pre-tax expenses, and dividends can only be spending the after-tax profits of enterprise expenses. From a tax point of view, appropriate to the bank business loans and financing between enterprises, rather than directly t

10、o the fund-raising benefits.Second, a reasonable choice of trading partners. China's existing value-added tax system has a general taxpayers and small-scale taxpayers on the points, choose a different supplier object, the tax burden on enterprises is not the same. For example, when the Departmen

11、t of suppliers of value-added tax general taxpayer, the business after the purchase of goods, according to the amount of tax deduction of input tax amount of the corresponding balance after payment of value-added tax; if the purchase of goods for small-scale taxpayers, VAT can not be achieved Its no

12、t contain the amount of input tax deduction, the tax burden more than the former. Such as open invoices can also be part of deduction.Third, "the easy way out" tax conversion. Enterprises will be converted to high-tax low-tax, refers to economic activities in the same, there are a variety

13、of revenue options to choose from, the taxpayers to avoid "high-tax point", choose the "low tax" and reduce the tax liability . The most typical example of this is to run non-taxable to the tax planning services. From the tax point of view, run mainly two: First, the same taxes,

14、different tax rates. Systems such as supply and marketing enterprises, the general operating tax rate is 17% of the means of subsistence, but also the operating value-added tax rate of 13% of the agricultural means of production and so on. Second, different taxes, different tax rates. This usually r

15、efers to types of enterprises in their business activities, both value-added business project, the project also involves the business tax.Fourth, the cost of reasonable expenses. Enterprises does not violate tax laws and financial system under the premise of the full cost of the reasonable expenses,

16、 that may occur on the full estimated losses and narrow the tax base and reduce the amount of taxable income. Countries allow for costs incurred in the projects, such as wages, respectively, the total amount of tax by 2%, 14%, 1.5% extracts of trade union funds, staff welfare, staff education fundin

17、g should be sufficient to mention as much as possible to the whole. For some of the losses that may occur, such as bad debt losses, businesses should be fully expected in the tax law as far as possible the extent permitted by the cap enough to reserve. This is in line with the national tax law and f

18、inancial system, can receive the tax effect.Fifth, to reduce tax liability. Factors that affect the tax liability there are two, namely, tax base and tax rates, the smaller the tax base, lower tax rates, tax liability is also smaller. Tax planning can start from these two factors to find legitimate

19、ways to reduce tax liability. For example, an enterprise December 30, 2005 estimated taxable income amounted to 100,200 yuan, the enterprise income tax liability 25050 yuan (100200 25%). If the corporate tax pla nning, tax con suit ing fees to pay 200 yua n, the corporate taxable income 100,000 (100

20、200-200), income tax liability 27,000 yuan (100000 27%), can be found by compari ng, for tax pla nning to pay only 200 yua n, 6066 yuan tax is (33066-27000).Sixth, to weigh the severity of the overall tax burden. For example, many value-added tax planning programs have the general taxpayer and the t

21、axpayer to choose small-scale planning. If an enterprise is a non-tax-year sales of about 900,000 yuan of production enterprises and enterprises to buy the materials each year the price of non-value-added tax of 70 million or less. The company's accounting system, the conditions identified as th

22、e general taxpayers. If that is the general taxpayer, the company's products are value-added tax rate applies to 17% capital gains tax liability 34,000 yuan (90 17% -7017%); If it is small-scale taxpayers, the rate is 6%, 5.4VAT liability million (906%)> 3.4 million. Therefore, from the persp

23、ective of value-added tax general taxpayer should be selected. But, in fact, although small-scale VAT taxpayers pay 20,000 yuan, but the input tax amount of 119,000 yua n (70 17%), although it can not offset the costs, thereby in creas ing the cost of 119,000 yua n, the in come tax reduction of 2.97

24、5 millio n (11.9 25%), than pay a< 20,000 yuan of value-added tax. Therefore, the business tax planning in the selection of programs, not only to look in a certain period of time watching the program on tax less, and to consider business development goals, to choose to increase their overall reve

25、nue program.Seventh, take full advantage of preferential taxation policies. For taxpayers, the use of tax incentives for tax planning focuses on how the rational use of tax policies and regulations shall apply to the lower or more favorable tax rates, a well-planned production and operation activiti

26、es, the actual tax burden to a minimum in order to achieve Festival tax effect. For example, according to China's Law of the State Council for approval of high-tech industrial development zone of the high-tech enterprises, since the production from the fiscal year income tax exemption for 2 years. To-business use of wastewater, waste gas, waste residue and other waste as the main raw materials for production, 5 years in the income tax reduction or exemption. In addition, to support agriculture and the development of UNESCO Wei investment,