稅收籌劃外文翻譯

1、<p>　　Tax planning </p><p><b>　　Abstract</b></p><p>　　City economy strengthen interests consciousness of enterprise , maximize goal around interests, enterprises administrators,

2、 a generality question paid close attention to frequently is: How could enterprises pay the least tax revenue. With the constant perfection of the tax system of our country, enterprises are pushed to the overall tax reve

3、nue and restrained the market competitive environment under. Because the illegal activities should bear corresponding legal liability , then seek to pay taxe</p><p>　　Keywords:Tax planning;The importance; Cu

4、rrent situation analysis;Development countermeasure</p><p>　　There are several general areas of tax planning that apply to all sorts of small businesses. These areas include the choice of accounting and inve

5、ntory-valuation methods, the timing of equipment purchases, the spreading of business income among family members, and the selection of tax-favored benefit plans and investments. There are als Tax planning involves conce

6、iving of and implementing various strategies in order to minimize the amount of taxes paid for a given period. For a small business, m</p><p>　　Experts recommend that entrepreneurs and small business owners

7、conduct formal tax planning sessions in the middle of each tax year. This approach will give them time to apply their strategies to the current year as well as allow them to get a jump on the following year. It is import

8、ant for small business owners to maintain a personal awareness of tax planning issues in order to save money. Even if they employ a professional bookkeeper or accountant, small business owners should keep careful tabs<

9、;/p><p>　　General Areas of Tax Planning</p><p>　　o some areas of tax planning that are specific to certain business forms—i.e., sole proprietorships, partnerships, C corporations, and S corporation

10、s. Some of the general tax planning strategies are described below:</p><p>　　ACCOUNTING METHODS. Accounting methods refer to the basic rules and guidelines under which businesses keep their financial records

11、 and prepare their financial reports. There are two main accounting methods used for record-keeping: the cash basis and the accrual basis. business owners must decide which method to use depending on the legal form of t

12、he business, its sales volume, whether it extends credit to customers, and the tax requirements set forth by the Internal Revenue Service (IRS). The c</p><p>　　Accounting records prepared using the cash basi

13、s recognize income and expenses according to real-time cash flow. Income is recorded upon receipt of funds, rather than based upon when it is actually earned, and expenses are recorded as they are paid, rather than as th

14、ey are actually incurred. Under this accounting method, therefore, it is possible to defer taxable income by delaying billing so that payment is not received in the current year. Likewise, it is possible to accelerate ex

15、penses by pay</p><p>　　In contrast, the accrual basis makes a greater effort to recognize income and expenses in the period to which they apply, regardless of whether or not money has changed hands. Under th

16、is system, revenue is recorded when it is earned, rather than when payment is received, and expenses recorded when they are incurred, rather than when payment is made. The main advantage of the accrual method is that it

17、provides a more accurate picture of how a business is performing over the long-term than the cas</p><p>　　Under generally accepted accounting principles (GAAP), the accrual basis of accounting is required fo

18、r all businesses that handle inventory, from small retailers to large manufacturers. It is also required for corporations and partnerships that have gross sales over $5 million per year, though there are exceptions for f

19、arming businesses and qualified personal service corporations—such as doctors, lawyers, accountants, and consultants. Other businesses generally can decide which accounting method</p><p>　　INVENTORY VALUATIO

20、N METHODS. The method a small business chooses for inventory valuation can also lead to substantial tax savings. Inventory valuation is important because businesses are required to reduce the amount they deduct for inven

21、tory purchases over the course of a year by the amount remaining in inventory at the end of the year. For example, a business that purchased $10,000 in inventory during the year but had $6,000 remaining in inventory at t

22、he end of the year could only count $4,000</p><p>　　The tax law provides two possible methods for inventory valuation: the first-in, first-out method (FIFO); and the last-in, first-out method (LIFO). As the

23、names suggest, these inventory methods differ in the assumption they make about the way items are sold from inventory. FIFO assumes that the items purchased the earliest are the first to be removed from inventory, while

24、LIFO assumes that the items purchased most recently are the first to be removed from inventory. In this way, FIFO values the </p><p>　　LIFO is generally the preferred inventory valuation method during times

25、of rising costs. It places a lower value on the remaining inventory and a higher value on the cost of goods sold, thus reducing income and taxes. On the other hand, FIFO is generally preferred during periods of deflation

26、 or in industries where inventory can tend to lose its value rapidly, such as high technology. Companies are allowed to file Form 970 and switch from FIFO to LIFO at any time to take advantage of tax savings.</p>

27、<p>　　EQUIPMENT PURCHASES. Under Section 179 of the Internal Revenue Code, businesses are allowed to deduct a total of $18,000 in equipment purchases during the year in which the purchases are made. Any purchases ab

28、ove this amount must be depreciated over several future tax periods. It is often advantageous for small businesses to use this tax incentive to increase their deductions for business expenses, thus reducing their txtable

29、 income and their tax liability. Necessary equipment purchases up to th</p><p>　　WAGES PAID TO FAMILY MEMBERS. Self-employed persons can also reduce their tax burden by paying wages to a spouse or to depende

30、nt children. Wages paid to children under the age of 18 are not subject to FICA (Social Security and Medicare) taxes. Under normal circumstances, employers are required to withhold 7.65 percent of the first $62,700 of an

31、 employee's income for FICA taxes. Employers are also required to match the 7.65 percent contributed by every employee, so that the total FICA contributio</p><p>　　But the FICA taxes are waived when the

32、employee is a dependent child of the small business owner, saving the child and the parent 7.65 percent each. In addition, the child's wages are still considered a tax deductibl business expense for the parent—thus r

33、educing the parent's taxable income. Although the child must pay normal income taxes on the wages he or she receives, it is likely to be at a lower tax rate than the parent pays. Some business owners are able to furt

34、her reduce their tax burden b</p><p>　　BENEFITS PLANS AND INVESTMENTS. Tax planning also applies to various types of employee benefits that can provide a business with tax deductions, such as contributions t

35、o life insurance, health insurance, or retirement plans. As an added bonus, many such benefit programs are not considered taxable income for employees. Finally, tax planning applies to various types of investments that c

36、an shift tax liability to future periods, such as treasury bills, bank certificates, savings bonds, and deferred</p><p>　　Tax Planning for Different Business Forms</p><p>　　"The first step

37、in tax planning—for small business owners and professionals, at least—is to select the right form of organization for your enterprise," according to Albert B. Ellentuck in the Laventhol and Horwath Small Business Ta

38、xPlanning Guide. "You'll end up paying radically different amounts of income tax depending on the form you select. And your odds of being audited by the IRS will change, too." Many aspects of tax planning a

39、re specific to certain business forms; some of these are discus</p><p>　　SOLE PROPRIETORSHIPS AND PARTNERSHIPS. Tax planning for sole proprietorships and partnerships is in many ways similar to tax planning

40、for individuals. This is because the owners of businesses organized as sole proprietors and partnerships pay personal income tax rather than business income tax. These small business owners file an informational return f

41、or their business with the IRS, and then report any income taken from the business for personal use on their own personal tax return. No special t</p><p>　　Since they do not receive an ordinary salary, the o

42、wners of sole proprietorships and partnerships are not required to withhold income taxes for themselves. Instead, they are required to estimate their total tax liability and remit it to the IRS in quarterly installments,

43、 using Form 1040 ES. It is important that the amount of tax paid in quarterly installments equal either the total amount owed during the previous year or 90 percent of their total current tax liability. Otherwise, the IR

44、S may cha</p><p>　　Since the IRS calculates the amount owed quarterly, a large lump-sum payment in the fourth quarter will not enable a taxpyer to escape penalties. On the other hand, a significant increase

45、in withholding in the fourth quarter may help, because tax that is withheld by an employer is considered to be paid evenly throughout the year no matter when it was withheld. This leads to a possible tax planning strateg

46、y for a self-employed person who falls behind in his or her estimated tax payments. By havin</p><p>　　Another possible tax planning strategy applies to partnerships that anticipate a loss. At the end of each

47、 tax year, partnerships file the informational Form 1065 (Partnership Statement of Income) with the IRS, and then report the amount of income that accrued to each partner on Schedule K1. This income can be divided in any

48、 number of ways, depending on the nature of the partnership agreement. In this way, it is possible to pass all of a partnership's early losses to one partner in order to maxim</p><p>　　C CORPORATIONS. Ta

49、x planning for C corporations is very different than that for sole proprietorships and partnerships. This is because profits earned by C corporations accure to the corporation rather than to the individual owners, or sha

50、reholders. A corporation is a separate, taxable entity under the law, and different corporate tax rates apply based on the amount of net income received. As of 1997, the corporate tax rates were 15 percent on income up t

51、o $50,000, 25 percent on income between $5</p><p>　　Corporations must prepare an annual corporate tax return on either a calendar-year basis (the tax year ends December 31, and taxes must be filed by March 1

52、5) or a fiscal-year basis (the tax year ends whenever the officers determine). Most Subchapter S corporations, as well as C corporations that derive most of their income from the personal services of shareholders, are re

53、quired to use the calendar-year basis for tax purposes. Most other corporations can choose whichever basis provides them with</p><p>　　Both the owners and employees of C corporations receive salaries for the

54、ir work, and the corporation must withhold taxes on the wages paid. All such salaries are tax deductible for the corporations, as are fringe benefits supplied to employees. Many smaller corporations can arrange to pay ou

55、t all corporate income in salaries and benefits, leaving no income subject to the corporate income tax. Of course, the individual shareholder/employees are required to pay personal income taxes. Still, corpor</p>

56、<p>　　S CORPORATIONS. Subchapter S corporations avoid the problem of double taxation by passing their earnings (or losses) through directly to shareholders, without having to pay dividends. Experts note that it is o

57、ften preferable for tax planning purposes to begin a new business as an S corporation rather than a C corporation. Many businesses show a loss for a year or more when they first begin operations. At the same time, indivi

58、dual owners often cash out investments and sell assets in order to accu</p><p>　　Another tax planning strategy available to shareholder/employees of S corporations involves keeping FICA taxes low by setting

59、modest salaries for themselves, below the Social Security base. S corporation shareholder/employees are only required to pay FICA taxes on the income that they receive as salaries, not on income that they receive as divi

60、dends or on earnings that are retained in the corporation. It is important to note, however, that unreasonably low salaries may be challenged by the IRS.</p><p>　　Conclusion</p><p>　　Along with

61、market economy's development, the business economic presented the multiplication, multi-channel, the cover breadth, involves the scope broad tendency, the tax affairs prepares mainly through the reduction tax base, t

62、o be suitable the low tax rate, belongs to the enterprise obtained tax year reasonably, delays the tax payment deadline, implements the tax burden to pass the burden, then achieves lowers the entire enterprise's tax

63、burden level. 　　 </p><p>　　May divide into the fund raising, the investment, the earnings assignment from financial control's angle and so on many domain preparations. The enterprise fund raising has tw

64、o ways: Rights and interests fund raising and debt fund raising. The former risk is small, but the fund raising cost is high, the latter fund raising risk is big, but the interest cost may in tax front row and the intere

65、st rate is opposite in the shareholder reward is low, its cost is also low. Compares says, the debt fund </p><p>　　Before the tax, the profit is calculates the due payment income tax amount the main basis, t

66、he operating profit and the enterprise do business accounting process direct related, our country tax law has provided the choice different method opportunity to the enterprise, this also carried on the tax revenue prepa

67、ration for the enterprise to provide the possibility. Before like depreciation method choice, intangible asset, deferred assets processing, tax, profit reconciliation item consideration an</p><p>　　The enter

68、prise carries on the tax revenue preparation, the ultimate objective is to realize the legitimate tax saving to additionally receive, raises the economic efficiency. But the enterprise in carries on the process which the

69、 tax revenue preparation and will prepare to put into practice, also will have all sorts of costs, thus enterprise when will carry on the tax revenue preparation, must first carries on the contrast to the expected income

70、 and the cost, when the prospective return will be </p><p>　　Dailey, Frederick W. Tax Savvy for Small Business. 2nd ed. Berkeley, CA: Nolo Press, 1997.</p><p>　　DeJong, David S., and Ann Gray Ja

71、kabcin. J. K. Lasser's Year-Round Tax Strategies. New York: Macmillan, 1997.</p><p>　　Ellentuck, Albert B. Laventhol and Horwath Small Business Tax Planning Guide. New York: Avon Books, 1988.</p>

72、<p>　　The Entrepreneur Magazine Small Business Advisor. New York: Wiley, 1995.</p><p>　　Hoover, Kent. "Critics Blast IRS Rule Change." Triangle Business Journal. April 21, 2000.</p><

73、;p>　　Marullo, Gloria Gibbs. "Hiring Your Child: Tax Breaks and Trade-Offs." Nation's Business. June 1997.</p><p>　　Wiener, Leonard. "How to Keep One Step Ahead: Hot Tips for Turning an

74、Annual Chore into Many Happy Returns." U.S. News and World Report. March 9, 1998.</p><p>　　Wiener, Leonard. "Tricks to Trim Taxes." U.S. News and World Report. December 7, 1998.</p><

75、;p>　　Stephen P．Robbins，David A．DeCenzo．Fundamentals of Management．third edition[M]．Prentice Hall，2001：245-248．</p><p><b>　　稅收籌劃</b></p><p><b>　　摘要 </b></p><

76、p>　　“市經(jīng)濟(jì)強(qiáng)化了企業(yè)的利益意識，圍繞利益最大化目標(biāo)，企業(yè)經(jīng)營管理者們經(jīng)常關(guān)注的一個共性問題是：企業(yè)如何才能繳納最少的稅收。隨著我國稅收制度的不斷完善，企業(yè)被推向全面稅收約束下的市場競爭環(huán)境。由于違法行為要承擔(dān)相應(yīng)的法律責(zé)任，于是謀求合法少繳稅便成為一種經(jīng)營管理時尚，稅收籌劃正是在這樣的背景下得以盛行。近幾年來，我國不少企業(yè)開始涉足稅收籌劃領(lǐng)域，但是無論是稅收籌劃的理論體系還是實(shí)踐經(jīng)驗(yàn)，都還很不成熟。因此，本文試圖從稅收籌劃概

77、念說起，通過對稅收籌劃進(jìn)行相關(guān)分析，讓讀者對其有初步認(rèn)識。然后引用大量實(shí)例論述稅收籌劃對企業(yè)理財(cái)具有重要意義，從而強(qiáng)調(diào)稅收籌劃的作用和重要性。既然重要，那我國稅收籌劃現(xiàn)狀如何呢，這便引發(fā)本文對稅收籌劃現(xiàn)狀的分析及其原因的思考，同時試著針對我國企業(yè)稅收籌劃的現(xiàn)狀提出幾條發(fā)展對策，以促進(jìn)我國稅收籌劃的發(fā)展。</p><p>　　關(guān)鍵詞：稅收籌劃 重要性 現(xiàn)狀分析 發(fā)展對策 </p>

78、;<p><b>　　稅收籌劃</b></p><p>　　稅收籌劃涉及的設(shè)想和實(shí)施各種策略的目的是盡量減少對一定時期內(nèi)支付的稅款。對于一個企業(yè)，盡量減少稅收負(fù)擔(dān)可以提供更多的錢費(fèi)用于支付費(fèi)用和用于投資。通過這種方式，稅收籌劃工作可以籌集更多資金來源。根據(jù)小企業(yè)的企業(yè)家雜志顧問，兩個</p><p>　　基本規(guī)則適用于稅務(wù)規(guī)劃。首先，小企業(yè)不應(yīng)該承擔(dān)的額

79、外開支只獲得稅收減免。在納稅年度結(jié)束時購買必備的設(shè)備可以成為價值納稅籌劃方法，使不必要的采購不建議。第兒，小企業(yè)要始終企圖盡可能推遲納稅，推遲納稅使該公司能夠利用這些錢免息，有時甚至是賺取利息稅，直到下一次到期。</p><p>　　專家建議企業(yè)家和小企業(yè)主在每一個納稅年度的年中進(jìn)行正式的稅收籌劃會議。這會給他們制定納稅計(jì)劃提供足夠的時間。這種意識對于小企業(yè)家說來很重要，因?yàn)檫@可以節(jié)約稅收支出。即使企業(yè)中有專業(yè)會

80、計(jì)人員，中小企業(yè)主也應(yīng)該細(xì)心關(guān)注稅務(wù)籌劃工作，不錯過能夠節(jié)稅的每一個機(jī)會?！安徽撌悄惴袢斡靡粋€企業(yè)外部人員來幫助你進(jìn)行節(jié)稅工作，你都應(yīng)該了解稅法的基本規(guī)定” 艾伯特說，“就像你不會將自己的錢交給別人管理一樣，你也不應(yīng)盲目讓別人去完成管理你的納稅的責(zé)任”。弗雷德里克在他的書中寫到：“稅收知識擁有強(qiáng)大的盈利的可能性。知道稅法規(guī)定可以在競爭中給你提供更好的底線?！?lt;/p><p><b>　　一般領(lǐng)域的納稅籌

81、劃</b></p><p>　　有幾個一般稅收籌劃方法,適用于各種小型企業(yè)。包括選擇會計(jì)方法和存貨計(jì)價方法，采購設(shè)備的支付時間，選擇有利有納稅的投資方案。這些一般領(lǐng)域稅務(wù)規(guī)劃策略如下所述</p><p>　　會計(jì)處理方法。有兩個會計(jì)方法用于記錄：收付實(shí)現(xiàn)制和權(quán)責(zé)發(fā)生制。選擇不同的記錄方法會對企業(yè)的納稅籌劃有不同的影響。</p><p>　　使用收付實(shí)現(xiàn)制

82、記錄會計(jì)事項(xiàng)時，收入被記錄是在收到現(xiàn)金時而不是在業(yè)務(wù)發(fā)生時。費(fèi)用的記錄也是在支付時而不是在發(fā)生時。在這種會計(jì)方法,就可能延緩其應(yīng)納稅所得額的付款方式,一般是用拖延當(dāng)年沒有收到的收入和支付以后返銷的費(fèi)用的方法。收付實(shí)現(xiàn)制的記錄比權(quán)責(zé)發(fā)生制簡單，它可以提供一個精確的現(xiàn)金流，而且收入不會在現(xiàn)金收到以前被記錄。</p><p>　　相反，以權(quán)責(zé)發(fā)生制為基礎(chǔ)的記錄會非常明確的區(qū)分收入和費(fèi)用發(fā)生的期間，不管現(xiàn)金有沒有收到或支

83、付。在這種記錄方式下，收入在業(yè)務(wù)發(fā)生時會被記錄，而不是在現(xiàn)金收到時記錄。同樣費(fèi)用也會在發(fā)生時被記錄而不是在支付時記錄。這種方法的優(yōu)點(diǎn)是能提供比收付實(shí)現(xiàn)制更為精確的長期現(xiàn)金流。缺點(diǎn)是它比收付實(shí)現(xiàn)制復(fù)雜，而且會比收付實(shí)現(xiàn)制提前支付收入的應(yīng)交所得稅。然而，權(quán)責(zé)發(fā)生制條件下，擁有少量應(yīng)收賬款和大量流動負(fù)債的企業(yè)會支付較少的企業(yè)所得稅。</p><p>　　公認(rèn)的會計(jì)準(zhǔn)則認(rèn)為，所有庫存商品的處理都應(yīng)該使用權(quán)責(zé)發(fā)生制。除了農(nóng)

84、業(yè)企業(yè)和類似醫(yī)生、律師這樣的人才服務(wù)，銷售量500萬美元以上的企業(yè)也要求使用權(quán)責(zé)發(fā)生制。其它情況企業(yè)可以決定使用哪些會計(jì)記錄方法以實(shí)現(xiàn)合理減稅的目的。</p><p>　　存貨計(jì)價方法。選擇存貨計(jì)價方法對納稅籌劃也很重要。例如一項(xiàng)業(yè)務(wù)購買了10000美元存貨，年底有6000美元的庫存，到年底可以只算4000美元為存貨開支，即使實(shí)際支付10000美元比4000美元多。重視庫存的扣除額能夠降低所欠的稅額。</p

85、><p>　　稅法提供兩種存貨計(jì)價方法：先進(jìn)先出法和后進(jìn)先出法。顧名思議，先進(jìn)先出法是最早購買的一批貨被第一批移出倉庫，而后進(jìn)先出法是最晚購買的一批貨被第一批移出倉庫。先進(jìn)先出法的存貨成本是最近購買的存貨的成本，后進(jìn)先出法的存貨成本是最先購買的存貨的成本。</p><p>　　物價上漲的時候采用后進(jìn)先出法是比較好的存貨計(jì)價方法。它分配給庫存商品較低的價值，分配給已發(fā)出存貨較高的價值。這樣可以減

86、少利潤以降低稅收。通貨緊縮的情況下采用先進(jìn)先出法比較有利于避稅。企業(yè)可以選擇存貨計(jì)價方法以實(shí)現(xiàn)合理避稅的目的。</p><p>　　設(shè)備采購。稅法第179條規(guī)定，企業(yè)可以扣除18000癥狀元在當(dāng)年購買的設(shè)備的價款。這些錢需要在以后的年度進(jìn)行攤銷。這個規(guī)定有利于中小企業(yè)利用稅收扣除來減少他們的稅務(wù)負(fù)擔(dān)和應(yīng)納所得稅額。</p><p>　　家庭成員的工資。雇傭自己的家庭成員當(dāng)員工也可以通過支付

87、他們工資的方式減少納稅額。18歲以下兒童不受社會保障制度和醫(yī)療保障，可以免去部分稅收。</p><p>　　福利計(jì)劃與投資。稅收籌劃也適用于各種類型的員工福利,可以提供了一定的商業(yè)減稅,如貢獻(xiàn)與人壽保險、醫(yī)療保險、或退休計(jì)劃。作為額外的獎勵,許多這樣的福利不考慮員工應(yīng)納稅所得額。最后,稅收籌劃適用于各種類型的投資,稅務(wù)責(zé)任可以轉(zhuǎn)移未來期間,如國庫券、銀行證書,儲蓄債券,以及遞延養(yǎng)老金。公司可以避免納稅把納稅義務(wù)推

88、遲到以后的納稅期間。</p><p>　　不同商務(wù)形式的納稅籌劃</p><p>　　“第一個納稅籌劃的步驟是選擇合適的公司組織形式，” 艾伯特認(rèn)為，“選擇不同的組織形式會交納不同的所得稅?！?稅收籌劃的許多方面針對某些行業(yè)形式、討論其中的一些如下:</p><p>　　獨(dú)資和合伙企業(yè)。獨(dú)資和合伙企業(yè)的稅收籌劃在很多方面都類似于個人的稅收籌劃。這是因?yàn)闃I(yè)主企業(yè)投資人

89、和組織的合作伙伴關(guān)系,他們繳納的是個人所得稅而不是企業(yè)所得稅。沒有特別的稅收是除了對自謀職業(yè)稅收,也就是要求所有的自雇人員支付雇主和雇員都FICA的部分稅收,總共15.3%。</p><p>　　因?yàn)橹行∑髽I(yè)主收到的工資不是普通的工資水平，業(yè)主的獨(dú)資和合伙企業(yè)不需要保留所得稅。他們被要求估計(jì)自己的應(yīng)納稅額并用季度分期付款的方式匯給稅務(wù)局。否則,國內(nèi)稅務(wù)局可能會收取較高利息的,并處懲罰失業(yè)估計(jì)稅。美國國稅局計(jì)算欠稅

90、方法，第四季度的一個大額一次性付稅不能使納稅人逃脫懲罰。</p><p>　　另一個可行的稅收籌劃策略是建立組織伙伴關(guān)系，估計(jì)預(yù)期損失，這樣，就可以通過所有的合作早期的損失的確定最大限度的提高自己的合作伙伴的稅收。</p><p>　　C類公司。C類公司的稅收籌劃和合作是很大不同的。因?yàn)镃類公司獲得利潤繳納的是企業(yè)所得稅而不是個人所得稅。公司納稅多少取決于凈利潤的多少。1997年，收入超過

91、5萬美元要交15%的所得稅，5萬美元到7.5萬美元之間交25%的所得說，7.5萬美元到10萬美元之間交34%的所得稅，10萬美元到33.5萬美元交39%的所得稅，33.5萬美元到1000萬美元之間交34%的所得稅。個人服務(wù)公司，如醫(yī)療的律師事務(wù)所，繳納費(fèi)率的35%。除了 基本企業(yè)稅收、公司會受到一些特殊的稅</p><p>　　公司必須準(zhǔn)備交納所得稅，大多數(shù)其他的公司可以自由選擇的基礎(chǔ)上為他們提供最優(yōu)惠的稅收政策

92、。大部分S類公司和C類公司便用公歷年法計(jì)算所得稅。其它公司可以使用財(cái)務(wù)年度的基礎(chǔ)上計(jì)算公司納稅年度。這能供幾方面的優(yōu)勢。例如,許多公司選擇結(jié)束他們的財(cái)政年度在1月31日和給他們的股東/雇員獎金。獎金仍申請扣減稅項(xiàng),為公司股東享有,個人使用的稅錢沒有由于直到4月15日的來年。</p><p>　　C類公司的老板和員工都要接受薪水為其工作，所有的薪金都能給減稅做貢獻(xiàn)。許多較小的公司可以安排付款的所有企業(yè)所得稅工資和福

93、利,沒有留下收入受企業(yè)所得稅。當(dāng)然,個人股東/雇員必須繳納個人所得稅。然而,公司可以運(yùn)用稅收規(guī)劃策略推遲的或增加公司和個人貧富之間為了付稅在可能的最低稅支架。一個主要的缺點(diǎn)是,企業(yè)的稅后收入公給股東,股東分紅的部分也要繳所得納。這種情況被稱為“雙重課稅?！?lt;/p><p>　　公司制。S類公司通過把收益直接分配給股東,不需支付股息，避免雙重征稅的問題。專家們指也，通常S類公司比C類公司更容易避稅.</p&g

94、t;<p>　　另一個適用于S公司的避稅方案是減少發(fā)給雇員的工資，因?yàn)镕ICA稅是針對工資的，把盈利通過股息的方式分給員工就可以減少FICA稅。不過需要注意的是不合理的低工資會遇到美國稅務(wù)局的責(zé)難。</p><p><b>　　結(jié) 論</b></p><p>　　隨著市場經(jīng)濟(jì)的發(fā)展，企業(yè)經(jīng)濟(jì)出現(xiàn)了多元化、多渠道、覆蓋面寬，涉及范圍廣的趨勢，稅務(wù)籌劃主要

95、通過縮小稅基、適用較低稅率，合理歸屬企業(yè)所得的納稅年度，延緩納稅期限，實(shí)行稅負(fù)轉(zhuǎn)嫁，進(jìn)而達(dá)到降低整個企業(yè)的稅負(fù)水平。 　　從財(cái)務(wù)管理的角度可以分為籌資、投資、盈余分配等多個領(lǐng)域的籌劃。企業(yè)籌資有兩個途徑：權(quán)益籌資和負(fù)債籌資。前者風(fēng)險小，但籌資成本較高，后者籌資風(fēng)險大，但利息費(fèi)用可以在稅前列支且利息率相對于股東報酬較低，其成本也就較低。相比而言，負(fù)債籌資更具有節(jié)稅作用。 　　稅前利潤是計(jì)算應(yīng)納所得稅稅額的主要依據(jù)，經(jīng)營利潤和企業(yè)經(jīng)營業(yè)

96、務(wù)的會計(jì)處理方法直接有關(guān)，我國稅法給企業(yè)提供了選擇不同方法的機(jī)會，這也為企業(yè)進(jìn)行稅收籌劃提供了可能。如折舊方法選擇、無形資產(chǎn)、遞延資產(chǎn)的處理、稅前利潤調(diào)整項(xiàng)目考慮等。 </p><p>　　企業(yè)進(jìn)行稅收籌劃，最終目標(biāo)是為了實(shí)現(xiàn)合法節(jié)稅增收，提高經(jīng)濟(jì)效益。但企業(yè)在進(jìn)行稅收籌劃和將籌劃付諸實(shí)施的過程中，又會發(fā)生種種成本，因而企業(yè)在進(jìn)行稅收籌劃時，必須先對預(yù)期收入與成本進(jìn)行對比，只有在預(yù)期收益大于其成本時，籌劃方案