稅收外文翻譯 ----企業(yè)稅收籌劃的主要途徑

1、<p><b>　　外文文獻翻譯</b></p><p>　　企業(yè)稅收籌劃的主要途徑</p><p>　　納稅籌劃是在嚴格執(zhí)行稅法前提下，盡量減少繳稅，習慣稱其為節(jié)稅。企業(yè)要正確地進行節(jié)稅，需要通過以下的主要途徑。</p><p>　　一、選擇合理的籌資方式。根據(jù)我國現(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

2、則只能在企業(yè)的稅后利潤中列支。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)直接向社會籌資優(yōu)惠。</p><p>　　二、選擇合理的交易對象。我國現(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，選擇不同的供貨對象，企業(yè)所負擔的稅負則不相同。例如，當供貨方系增值稅一般納稅人時，企業(yè)購進貨物后，可按銷項稅額抵扣相應的進項稅額后的余額繳納增值稅；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

3、含有進項稅額不能抵扣，稅負比前者要多。如開專用發(fā)票也可抵扣一部分。</p><p>　　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)濟行為中，有多種稅收方案可供選擇時，納稅人避開“高稅點”，選擇“低稅點”，可減輕納稅義務(wù)。最典型的例子就是對兼營非應稅勞務(wù)進行的節(jié)稅籌劃。從稅收角度來看，兼營主要包括兩種：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)營增值稅率為17%的生活資料，

4、又經(jīng)營增值稅率為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)營活動中，既經(jīng)營增值稅項目，又涉及營業(yè)稅項目。</p><p>　　四、合理列支各項費用。企業(yè)可以在不違反稅法和財務(wù)制度的前提下，通過對各項費用充分合理的列支，對各項可能發(fā)生的損失進行充分估計，縮小稅基，減少應納稅所得額。對于國家允許在費用中列支的項目，如分別按計稅工資總額的2%、14%、1.5%提取的職工工會經(jīng)費、職工福利

5、費、職工教育經(jīng)費，應盡可能地提足提全。對于一些可能發(fā)生的損失，如壞賬損失等，企業(yè)應充分預計，在稅法允許的范圍內(nèi)盡可能按上限提足準備金。這既符合國家稅法和財務(wù)制度的規(guī)定，又能收到節(jié)稅的效果。</p><p>　　五、降低應納稅額。影響應納稅額的因素有兩個，即計稅基數(shù)和稅率，計稅基數(shù)越小，稅率越低，應納稅額也越小。進行稅務(wù)籌劃可從這兩個因素入手，找到合法的辦法來降低應納稅額。例如，某企業(yè)2005年12月30日測算的應

6、納稅所得額為10.02萬元，則企業(yè)應納所得稅25050元（100200×25%）。如果該企業(yè)進行了稅務(wù)籌劃，支付稅務(wù)咨詢費200元，則該企業(yè)應納稅所得額100000元（100200-200），應納所得稅27000元（100000×27%），通過比較可以發(fā)現(xiàn)，進行稅務(wù)籌劃支付費用僅為200元，卻節(jié)稅6066元（33066-27000）。</p><p>　　六、權(quán)衡整體稅負的輕重。例如，很多籌劃

7、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)是一個年不含稅銷售額90萬元左右的生產(chǎn)企業(yè)，企業(yè)每年購進的材料不含增值稅的價格大致在70萬元左右。該公司會計核算體系健全，有條件認定為一般納稅人。如果是一般納稅人，公司產(chǎn)品的增值稅適用稅率是17%，應納增值稅3.4萬元（90×17%-70×17%）；如果是小規(guī)模納稅人，稅率為6%，應納增值稅5.4萬元（90×6%）＞3.4萬元。因此，僅從增值稅角度

8、考慮應選擇一般納稅人。但實際上，雖然小規(guī)模納稅人多納增值稅2萬元，但其進項稅額11.9萬元（70×17%），雖然不能抵扣卻可以計入成本，從而增加成本11.9萬元，所得稅減少2.975萬元（11.9×25%），大于多納的增值稅2萬元。因此，企業(yè)在選擇稅務(wù)籌劃方案時，不能僅把目光盯在某一時期納稅較少的方案上，而要考慮企業(yè)的發(fā)展目標，選擇有利于增加企業(yè)整體收益的方案。</p><p>　　七、充分利

9、用稅收優(yōu)惠政策。對于納稅人來講，利用稅收優(yōu)惠政策進行納稅籌劃的重點在于如何合理運用稅收政策法規(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)營活動，使其實際稅負最低，以達到節(jié)稅的效果。例如，根據(jù)我國稅法規(guī)定，對國務(wù)院批準的高新技術(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。對企業(yè)利用廢水、廢氣、廢渣等廢棄物為主要原料進行生產(chǎn)的，可在5年內(nèi)減征或免征所得稅。此外，對用于支持農(nóng)業(yè)以及教科衛(wèi)事業(yè)發(fā)展的投資，國家也有不同的稅收優(yōu)惠政

10、策。企業(yè)經(jīng)營者應參照政策規(guī)定，綜合比較投資環(huán)境、投資收益、投資風險等因素，決定投資區(qū)域、投資方向以及投資項目，合理進行稅務(wù)籌劃，以減少企業(yè)稅負。</p><p>　　需要說明的是，納稅人運用上述方法進行節(jié)稅，一方面，要符合企業(yè)生產(chǎn)經(jīng)營特點，統(tǒng)籌規(guī)劃，綜合考慮，不能顧此失彼；另一方面，要經(jīng)常學習，了解國家稅制改革動向及優(yōu)惠政策措施的修訂和調(diào)整，準確把握稅收法規(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

11、題。</p><p><b>　　外文文獻原文</b></p><p>　　Enterprises of the major means of tax planning</p><p>　　Tax planning is the premise of strict enforcement of tax laws to minimize tax,

12、 customs tax called. Enterprises to carry out the correct tax, the need for the adoption of the following major route of transmission.</p><p>　　First, reasonable means of financing options. In accordance wit

13、h the provisions of China's current 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. Fr

14、om a tax point of view, appropriate to the bank business loans and financing between enterprises, rather than directly to the fund-raising benefits.</p><p>　　Second, a reasonable choice of trading partners.

15、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 Depart

16、ment 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;

17、 if the purchas</p><p>　　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 of revenue optio

18、ns 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. Fro

19、m the tax point of view, run mainly two: First, the same taxes, different tax rates. Systems such as supply and marketing enterp</p><p>　　Fourth, the cost of reasonable expenses. Enterprises does not violate

20、 tax laws and financial system under the premise of the full cost of the reasonable expenses, that may occur on the full estimated losses and narrow the tax base and reduce the amount of taxable income. Countries allow f

21、or 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 funding should be sufficient to mention as m</p>

22、;<p>　　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 ca

23、n start from these two factors to find legitimate 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 yu

24、an (100200 ×25%). If the corporate tax planning, tax consulting fees to pa</p><p>　　Sixth, to weigh the severity of the overall tax burden. For example, many value-added tax planning programs have the g

25、eneral taxpayer and the taxpayer 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-va

26、lue-added tax of 70 million or less. The company's accounting system, the conditions identified as the general taxpayers. If that is the general taxpayer, the com</p><p>　　Seventh, take full advantage of

27、 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-plan

28、ned production and operation activities, 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 dev

29、elopment zone of the high-tech en</p><p>　　It should be noted that the above-mentioned methods taxpayers use tax, on the one hand, it is necessary to comply with the characteristics of enterprise production

30、and management, overall planning, comprehensive consideration and can not cater for all kinds; On the other hand, to keep learning and understanding of national trends and policies on tax reform measures amendments and a