納稅籌劃外文翻譯2

1、<p>　　Tax Planning</p><p>　　Tax planning involves conceiving of and implementing various strategies in order to minimize the amount of taxes paid for given period. For a small business, minimizing the t

2、ax liability can provide money for expenses, investment, or growth. In this way, tax planning can be a source of working capital. According to The Entrepreneur Magazine Small Business Advisor, two basic rules apply to ta

3、x planning. First, a small business should never incur additional expense only to gain a tax deduction. Wh</p><p>　　Experts recommend that entrepreneurs and small business owners conduct formal tax planning

4、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 important for small business owner

5、s to maintain a personal awareness of tax planning issues in order to save money. Even if employ a professional bookkeeper or accountant, small business owners should keep careful tabs on t</p><p>　　General

6、Areas of Tax Planning</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 inventory-valuation methods, the t

7、iming of equipment purchases, the spreading of business income among family members, and the selection of tax-favored benefit plans and investments. There are also some areas of tax planning that are specific to certain

8、business forms—i.e., sole proprietorships, partnerships, C corporations, and S corporations. Some of the</p><p>　　ACCOUNTING METHODS. Accounting methods refer to the basic rules and guidelines under which bu

9、sinesses keep their financial records and prepare their financial reports. There are two main accounting methods used for record-keeping: the cash basis and the accrual basis. Small business owners must decide which meth

10、od to use depending on the legal form of the business, its sales volume, whether it extends credit to customers, and the tax requirements set forth by the Internal Revenue Service (IRS). </p><p>　　Accounting

11、 records prepared using the cash basis 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 recorde

12、d as they are paid, rather than as they 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. Like

13、wise, it is possible to accelerate expenses 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

14、not money has changed hands. Under this 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 advant

15、age of the accrual method is that it 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 accru

16、al basis of accounting is required for 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 ye

17、ar, though there are exceptions for farming businesses and qualified personal service corporations—such as doctors, lawyers, accountants, and consultants. Other businesses generally can decide which accounting method<

18、/p><p>　　INVENTORY VALUATION 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 re

19、duce the amount they deduct for inventory 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 h

20、ad $6,000 remaining in inventory at the 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

21、-in, first-out method (LIFO). As the 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

22、 to be removed from inventory, while 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 inv

23、entory valuation method during times 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

24、preferred during periods of deflation 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

25、advantage of tax savings.</p><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

26、 purchases are made. Any purchases above 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

27、expenses, thus reducing their taxable 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 p

28、aying wages to a spouse or to dependent 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.

29、65 percent of the first $62,700 of an 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>　　Bu

30、t the FICA taxes are waived when the 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 deductible

31、business expense for the parent—thus reducing 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.

32、 Some business owners are able to further reduce their tax burden </p><p>　　BENEFITS PLANS AND INVESTMENTS. Tax planning also applies to various types of employee benefits that can provide a business with ta

33、x deductions, such as contributions to 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 t

34、o various types of investments that can 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&

35、gt;<p>　　"The first step 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 La

36、venthol and Horwath Small Business TaxPlanning 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.

37、" Many aspects of tax planning are specific to certain business forms; some of these are discus</p><p>　　SOLE PROPRIETORSHIPS AND PARTNERSHIPS. Tax planning for sole proprietorships and partnerships is

38、in many ways similar to tax planning 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

39、owners file an informational return for 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

40、not receive an ordinary salary, the owners 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

41、to the IRS in quarterly installments, 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 cur

42、rent tax liability. Otherwise, the IRS 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 taxpayer to escape penalties. On t

43、he other hand, a significant increase 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 le

44、ads to a possible tax planning strategy for a self-employed person who falls behind in his or her estimated tax payments. By havi</p><p>　　Another possible tax planning strategy applies to partnerships that

45、anticipate a loss. At the end of each 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

46、K1. This income can be divided in any 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<

47、/p><p>　　What’s more, 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 acc

48、ordance with 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 e

49、xpenses. From 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

50、 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

51、 the Department 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

52、-added tax; 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 re

53、venue 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 se

54、rvices. From 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

55、not violate 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. Countr

56、ies 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 funding should be sufficient to mention as

57、 m</p><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

58、planning can 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 liabili

59、ty 25050 yuan (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

60、 have the general 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 pric

61、e of non-value-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 a

62、dvantage 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,

63、a well-planned 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 ind

64、ustrial development 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

65、production 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 amend

66、ments and adjustments, accurately grasp the limits of tax regulations and policies, in-depth study of the relevant provisions o</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(duì)一定時(shí)期內(nèi)支付的稅款。對(duì)于一個(gè)企業(yè)，盡量減少稅務(wù)負(fù)擔(dān)可以提供更多的錢(qián)費(fèi)用于支付費(fèi)用和用于投

67、資。通過(guò)這種方式，稅收籌劃工作可以籌集更多資金來(lái)源。根據(jù)小企業(yè)的企業(yè)家雜志顧問(wèn)，兩個(gè)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)的額外開(kāi)支只獲得稅收減免。在納稅年度結(jié)束時(shí)購(gòu)買(mǎi)必要的設(shè)備可以成為有價(jià)值納稅籌劃方法，使不必要的采購(gòu)不建議。第二，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(qián)免息，有時(shí)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(gè)納稅年度的年中

68、進(jìn)行正式的稅收籌劃會(huì)議。這會(huì)給他們制定納稅計(jì)劃提供足夠的時(shí)間。這種意識(shí)對(duì)于小企業(yè)家說(shuō)來(lái)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(huì)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(cuò)過(guò)能夠節(jié)稅的每一個(gè)機(jī)會(huì)?！安徽撌悄惴袢斡靡粋€(gè)企業(yè)外部人員來(lái)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(shuō)，“就像你不會(huì)將自己的錢(qián)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(shū)中寫(xiě)到：“稅收知識(shí)擁有強(qiáng)大的盈利

69、的可能性。知道稅法規(guī)定可以在競(jìng)爭(zhēng)中給你提供更好的底線?！?lt;/p><p><b>　　一般領(lǐng)域的納稅籌劃</b></p><p>　　有幾個(gè)一般稅收籌劃方法,適用于各種小型企業(yè)。包括選擇會(huì)計(jì)方法和存貨計(jì)價(jià)方法，采購(gòu)設(shè)備的支付時(shí)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(huì)計(jì)處理方法。有兩個(gè)會(huì)計(jì)方法用于記錄

70、：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(huì)對(duì)企業(yè)的納稅籌劃有不同的影響。</p><p>　　使用收付實(shí)現(xiàn)制記錄會(huì)計(jì)事項(xiàng)時(shí)，收入被記錄是在收到現(xiàn)金時(shí)而不是在業(yè)務(wù)發(fā)生時(shí)。費(fèi)用的記錄也是在支付時(shí)而不是在發(fā)生時(shí)。在這種會(huì)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(méi)有收到的收入和支付以后返銷(xiāo)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(jiǎn)單，它可以提供一個(gè)精確的現(xiàn)金流，而且收入不會(huì)在現(xiàn)金收到以前被記錄。

71、</p><p>　　相反，以權(quán)責(zé)發(fā)生制為基礎(chǔ)的記錄會(huì)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(méi)有收到或支付。在這種記錄方式下，收入在業(yè)務(wù)發(fā)生時(shí)會(huì)被記錄，而不是在現(xiàn)金收到時(shí)記錄。同樣費(fèi)用也會(huì)在發(fā)生時(shí)被記錄而不是在支付時(shí)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(zhǎng)期現(xiàn)金流。缺點(diǎn)是它比收付實(shí)現(xiàn)制復(fù)雜，而且會(huì)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(dòng)負(fù)債的企業(yè)

72、會(huì)支付較少的企業(yè)所得稅。</p><p>　　公認(rèn)的會(huì)計(jì)準(zhǔn)則認(rèn)為，所有庫(kù)存商品的處理都應(yīng)該使用權(quán)責(zé)發(fā)生制。除了農(nóng)業(yè)企業(yè)和類似醫(yī)生、律師這樣的人才服務(wù)，銷(xiāo)售量500萬(wàn)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(huì)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(jià)方法。選擇存貨計(jì)價(jià)方法對(duì)納稅籌劃也很重要。例如一項(xiàng)業(yè)務(wù)購(gòu)買(mǎi)了10000美元存貨，年底有6000美元的

73、庫(kù)存，到年底可以只算4000美元為存貨開(kāi)支，即使實(shí)際支付10000美元比4000美元多。重視庫(kù)存的扣除額能夠降低所欠的稅額。</p><p>　　稅法提供兩種存貨計(jì)價(jià)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(gòu)買(mǎi)的一批貨被第一批移出倉(cāng)庫(kù)，而后進(jìn)先出法是最晚購(gòu)買(mǎi)的一批貨被第一批移出倉(cāng)庫(kù)。先進(jìn)先出法的存貨成本是最近購(gòu)買(mǎi)的存貨的成本，后進(jìn)先出法的存貨成本是最先購(gòu)買(mǎi)的存貨的成本。</p>&l

74、t;p>　　物價(jià)上漲的時(shí)候采用后進(jìn)先出法是比較好的存貨計(jì)價(jià)方法。它分配給庫(kù)存商品較低的價(jià)值，分配給已發(fā)出存貨較高的價(jià)值。這樣可以減少利潤(rùn)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(jià)方法以實(shí)現(xiàn)合理避稅的目的。</p><p>　　設(shè)備采購(gòu)。稅法第179條規(guī)定，企業(yè)可以扣除18000癥狀元在當(dāng)年購(gòu)買(mǎi)的設(shè)備的價(jià)款。這些錢(qián)需要在以后的年度進(jìn)行攤銷(xiāo)。這個(gè)規(guī)定有利于中小企業(yè)利用稅收扣除

75、來(lái)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(guò)支付給他們工資的方式減少納稅額。18歲以下兒童不受社會(huì)保障制度和醫(yī)療保障，可以免去部分稅收。</p><p>　　福利計(jì)劃和投資。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(xiǎn)、醫(yī)療保險(xiǎn)、或退休計(jì)劃。作為額外的獎(jiǎng)勵(lì),許多這樣的福利不考慮員工應(yīng)納稅所得額

76、。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(lái)期間,如國(guó)庫(kù)券、銀行證書(shū),儲(chǔ)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(gè)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(huì)交納不同的所得稅?！?稅收籌劃的許多方面針對(duì)某些行業(yè)形式、討論其中的一些如下:&

77、lt;/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(gè)人的稅收籌劃。這是因?yàn)闃I(yè)主企業(yè)投資人和組織的合作伙伴關(guān)系,他們繳納的是個(gè)人所得稅而不是企業(yè)所得稅。沒(méi)有特別的稅收是除了對(duì)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

78、。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(guó)內(nèi)稅務(wù)局可能會(huì)收取較高利息的,并處懲罰失業(yè)估計(jì)稅。美國(guó)國(guó)稅局計(jì)算欠稅方法，第四季度的一個(gè)大額一次性付稅不能使納稅人逃脫懲罰。</p><p>　　另一個(gè)可行的稅務(wù)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(guò)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>　　另外，企業(yè)要正確

79、地進(jìn)行節(jié)稅，需要通過(guò)以下的主要途徑。</p><p>　　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。</p><p>　　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

80、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(gòu)進(jìn)貨物后，可按銷(xiāo)項(xiàng)稅額抵扣相應(yīng)的進(jìn)項(xiàng)稅額后的余額繳納增值稅；如果購(gòu)買(mǎi)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(kāi)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(jì)行為中，有多種稅收方案可供選擇時(shí)，納稅人避開(kāi)“高稅點(diǎn)”，選擇“低稅點(diǎn)

81、”，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(lái)看，兼營(yíng)主要包括兩種：一是稅種相同，稅率不同。例如供銷(xiāo)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)營(yíng)增值稅項(xiàng)目，又涉及營(yíng)業(yè)稅項(xiàng)目。</p><p>　　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(guò)對(duì)各項(xiàng)費(fèi)用

82、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。</p><p>　　五、降低應(yīng)納稅額。影響應(yīng)

83、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(lái)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(wàn)元，則企業(yè)應(yīng)納所得稅25050元（100200×25%）。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（100000×27%）

84、，通過(guò)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）。</p><p>　　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)年不含稅銷(xiāo)售額90萬(wàn)元左右的生產(chǎn)企業(yè)，企業(yè)每年購(gòu)進(jìn)的材料不含增值稅的價(jià)格大致在70萬(wàn)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%，

85、應(yīng)納增值稅3.4萬(wàn)元（90×17%-70×17%）；如果是小規(guī)模納稅人，稅率為6%，應(yīng)納增值稅5.4萬(wàn)元（90×6%）＞3.4萬(wàn)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(wàn)元，但其進(jìn)項(xiàng)稅額11.9萬(wàn)元（70×17%），雖然不能抵扣卻可以計(jì)入成本，從而增加成本11.9萬(wàn)元，所得稅減少2.975萬(wàn)元（11.9×25%），大于多納的增值稅2萬(wàn)元。因此，

86、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。</p><p>　　七、充分利用稅收優(yōu)惠政策。對(duì)于納稅人來(lái)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(kāi)發(fā)區(qū)內(nèi)的高新技術(shù)企業(yè)，

87、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)。</p><p>　　需要說(shuō)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)