企業(yè)稅收籌劃中英文對照外文翻譯文獻

1、(文檔含英文原文和中文翻譯)1、Enterprises of the major means of tax planningTax planning is 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 adoptionof the following major route of transmission.First, reasonable means of f

2、inancing options. In accordance with the provisionsof Chinas current tax law, corporate interest payments on the loan within a certainrange can be pre-tax expenses, and dividends can only be spending the after-taxprofits of enterprise expenses. From a tax point of view, appropriate to the bankbusine

3、ss loans and financing between enterprises, rather than directly to thefund-raising benefits.Second, a reasonable choice of trading partners. Chinas existing value-added taxsystem has a general taxpayers and small-scale taxpayers on the points, choose adifferent supplier object, the tax burden on en

4、terprises is not the same. For example,when the Department of suppliers of value-added tax general taxpayer, the businessafter the purchase of goods, according to the amount of tax deduction of input taxamount of the corresponding balance after payment of value-added tax; if thepurchase of goods for

5、 small-scale taxpayers, VAT can not be achieved Its not containthe amount of input tax deduction, the tax burden more than the former. Such as openinvoices can also be part of deduction.Third, the easy way out tax conversion. Enterprises will be converted tohigh-tax low-tax, refers to economic activ

6、ities in the same, there are a variety ofrevenue options to choose from, the taxpayers to avoid high-tax point, choose thelow tax and reduce the tax liability . The most typical example of this is to runnon-taxable to the tax planning services. From the tax point of view, run mainly two:First, the s

7、ame taxes, different tax rates. Systems such as supply and marketingenterprises, the general operating tax rate is 17% of the means of subsistence, but alsothe operating value-added tax rate of 13% of the agricultural means of production andso on. Second, different taxes, different tax rates. This u

8、sually refers to types ofenterprises in their business activities, both value-added business project, the projectalso involves the business tax.Fourth, the cost of reasonable expenses. Enterprises does not violate tax laws andfinancial system under the premise of the full cost of the reasonable expe

9、nses, thatmay occur on the full estimated losses and narrow the tax base and reduce the amountof 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 fundi

10、ng should be sufficient to mention as much aspossible 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 extentpermitted by the cap enough to reserve. This is in line with the national tax law andfina

11、ncial 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 isalso smaller. Tax planning can start from these two factors to find legitimate ways

12、toreduce tax liability. For example, an enterprise December 30, 2005 estimated taxableincome amounted to 100,200 yuan, the enterprise income tax liability 25050 yuan(100200 If the corporate tax planning, tax consulting fees to pay 200 yuan,the corporate taxable income 100,000 (100200-200), income ta

13、x liability 27,000 yuan(100000 27%), can be found by comparing, for tax planning to pay only 200 yuan,6066 yuan tax is (33066-27000).Sixth, to weigh the severity of the overall tax burden. For example, manyvalue-added tax planning programs have the general taxpayer and the taxpayer tochoose small-sc

14、ale planning. If an enterprise is a non-tax-year sales of about 900,000yuan of production enterprises and enterprises to buy the materials each year the priceof non-value-added tax of 70 million or less. The companys accounting system, theconditions identified as the general taxpayers. If that is th

15、e general taxpayer, thecompanys products are value-added tax rate applies to 17% capital gains tax liability34,000 yuan (90 17% -70 17%); If it is small-scale taxpayers, the rate is 6%, 5.4VAT liability million (90 6%) 3.4 million. Therefore, from the perspective ofvalue-added tax general taxpayer s

16、hould be selected. But, in fact, althoughsmall-scale VAT taxpayers pay 20,000 yuan, but the input tax amount of 119,000yuan (70 17%), although it can not offset the costs, thereby increasing the cost of119,000 yuan, the income tax reduction of 2.975 million (11.9 25%), than pay a20,000 yuan of value

17、-added tax. Therefore, the business tax planning in the selectionof programs, not only to look in a certain period of time watching the program on taxless, and to consider business development goals, to choose to increase their overallrevenue program.Seventh, take full advantage of preferential taxa

18、tion policies. For taxpayers, theuse of tax incentives for tax planning focuses on how the rational use of tax policiesand regulations shall apply to the lower or more favorable tax rates, a well-plannedproduction and operation activities, the actual tax burden to a minimum in order toachieve Festiv

19、al tax effect. For example, according to Chinas Law of the StateCouncil for approval of high-tech industrial development zone of the high-techenterprises, since the production from the fiscal year income tax exemption for 2years. To-business use of wastewater, waste gas, waste residue and other wast

20、e as themain 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,countries have different tax incentives. Business operators should refer to policy,comparing the investment environment, invest

21、ment income, investment risks andother factors, decided to invest in the region, investment direction, as well asinvestment projects, a reasonable tax planning, in order to reduce the corporate taxburden.企業(yè)稅收籌劃的主要途徑的年月 17% 2 22 52、Study on the Tax Planning of Enterprise Income Tax3. Tax planning in

22、the production and management stage of enterpriseThe tax base of the enterprise income tax is the taxable income amount whichequals to that an enterprises total income amount of each tax year deducts the -freeincomes, tax-exempt incomes, each deduction items as well as the permitted remediesfor loss

23、es of the previous years. And the income items, tax-free incomes andtax-exempt incomes and each deduction items are all generated in the production andmanagement of the enterprise. So the tax planning of the enterprise income tax in theproduction and management can be implemented from two items such

24、 as the incomeitems and the deduction items.3.1 Tax planning of incomeThe total income amount of the enterprise in the present term is decided by thesales amount of the product, the unit sales price of the product and the selected salesmode of the product, so the tax planning of the enterprise incom

25、e tax about theincome mainly includes the scale of production and sale, the sales price and the salesmode. First, for the planning of production and sale scale, under the premise of certainsale unit price, the income scale of the enterprise is decided by the sales amount. Thescale of production and

26、sale belongs to the item independently controlled by theenterprise, and the scale of production and sale will influence the tax burden of theenterprise which will influence the scale of production and sale in the same way.Therefore, when the enterprise confirms the scale of production and sale, it m

27、ustconsider the tax burden at term. According to the enterprises self management ability,the enterprise should find the critical point of profit and loss,and seek the scale ofproduction and sale with maximum profits. Second, for the planning of sales price,under the premise of certain production and

28、 sale amount, the income scale of theenterprise is decided by the price level which is also the item independently controlledby the enterprise. The enterprise should consider many factors such as the cost level,the market de mand and the competition strategy, and the tax burden level is theimportant

29、 factor which should be considered by the enterprise, and the confirmationof the sales price can not only include the pre-tax income and income tax of theenterprise, but will directly influence the increment tax and other relative taxes. In thetax planning of income, we should take the sales price a

30、s the factor we should mainlyconsidered. Third, for the planning of sales mode, in the sales proce ss of the product,the enterp rise possesses the independent selection right to the sales mode, anddifferent sales mode always apply in different tax policies, i.e. the treatmentdifference of tax exists

31、 in this aspect, which offers the possibility to utilize differentsales mode to plan the income tax. In a word, under the premise disobeying the taxlaw, the enterprise should compress the income scale which has exceeded the criticalpoint of the tax rate from the sales scale and the sales price, and

32、make the enterpriseobtain the preference policies of low tax rate. For the selection of sales mode, theenterprise should delay the implementation of the income and the tax obligation to thebest, which will not only compress the income scale in the present term to make theenterprise obtain the prefer

33、ence policy of low tax rate, but also make the enterpriseobtain the profit of interest-free loan because of delaying the implementation of taxobligation.3.2 Tax planning of cost charge deductionThe payout of the enterprise can be divided into the profitable payout and thecapital payout according to

34、the time of the profitable term. The profitable payoutshould be reported in th e present cost charge, and the capital payout is divided andrespectively reported in the cost charges of the present and future terms. For these twosorts of payout, the planning of the enterprise income tax should treat t

35、hemdifferently.3.2.1 Tax planning of profitable payoutBecause different situations of profit and loss, and different tax preferences willdifferently influence the tax planning of enterprise, so we should respectively plan thetax of the profitable payout aiming at different situations of profit and l

36、oss. First,suppose the enterprise is profitable, because the profit able payout can be deductedfrom the enterprise income tax, the enterprise should select the planning method withlarge prophase cost. To make the tax deduction effect of the cost exert its function assoon as possible, and delay the r

37、ealization of the pr ofit, then enterprise should delaythe tax obligation time of the income tax. Second, suppose the enterprise is in loss, theplanning method should be combined with the loss remedy of the enterprise. Theenterprise should try to make the cost charge in the year with pretax loss rem

38、edyhigher and make the cost charge in the year w ithout or incompletely with pretax lossremedy lower, and accordingly ensure the tax reduction effect of the cost charge willbe exerted to the largest extent. Finally, suppose the enterprise is enjoying th epreference policy of the enterprise income ta

39、x, because the taxdeduction effect of thecost charge in the tax deduction period will completely or pa rtly be deducted throughthe deduction preference, so the enterprise should select the planning method whichhas few costs in the tax deduction period and has more costs in the non-tax-deductionperio

40、d.3.2.2 Tax planning of capital payoutAs the modernization degree of enterprise is gradually enhanced, the proportion ofthe purchase payout of the long-term assets such as the fixed assets and immaterialassets which reflect the progress of the technology of the enterprise is higher andhigher, and th

41、e tax planning of the fixed assets depreciation and the immaterial assetssalesmanship possesses special importance in the tax planning of the enterpriseincome tax. First, the tax law doesnt recognize the devaluation preparation oflong-term assets which the enterprise picks up, but the taxpayer can u

42、tilize the relativeregulations about the subseq uent expenses of the long-term assets to adjust thedepreciation base. The enterprise should combine the long-term development, rebuildthe fixed assets designedly, enhance the technical level of the enterprise, andimprove the comprehensive competition s

43、trengthen of the enterprise. At the sametime , the enterprise can put the subsequent expenses acco rding with thecapitalization cond itions into the fixed assets cost, increase the depreciation pickingbase, and accordingly increase the depreciation amount of the deduction, reduce thetaxable income o

44、f the present term and save the tax. For various payouts which dontaccord with the confirmation conditions of long-term assets, they should be countedinto the profit and loss of th e present term. Second, the “Chinese Enterprise IncomeTax Law” regulated that the fixed assets of the enterprise needed to be depreciatedquickly because of technical progress, the enterprise could reduce the depreciationfixed number of yea