企業(yè)的納稅籌劃外文文獻(xiàn)翻譯（節(jié)選）

1、<p>　　2000單詞，1.1萬英文字符，3050漢字</p><p>　　文獻(xiàn)出處：MUCAI G P, KINYA G S, NOOR A I, et al. Tax Planning and Financial Performance of Small Scale Enterprises in Kenya[J].2014：3：1236-1243.</p><p>　　ht

2、tp://www.wenku1.com/news/537FA764FA1ACF29.html</p><p><b>　　原文</b></p><p>　　Tax Planning and Financial Performance of Small Scale Enterprises in Kenya</p><p>　　MUCAI G P,

3、 KINYA G S, NOOR A I</p><p><b>　　Abstract</b></p><p>　　In order to ensure the efficiency and effectiveness of activities, reliability and compliance with applicable laws, small scale

4、 enterprises need to have adequate tax controls. The study sought to find out the extent to which expenditure on capital assets in tax planning, to determine how tax planning by Capital Structure influence performance of

5、 small enterprises, find out how tax planning through Advertisement expenditure influence performance of small enterprises and to assess how tax planning</p><p>　　Key Words: Tax Avoidance, Tax Evasion, Tax P

6、lanning, Capital Structure.</p><p>　　Introduction</p><p>　　The concept of taxation has been a concern of global significance as it affects every economy irrespective of national differences (Obo

7、h et al., 2012). Within the context of Africa, tax, a concept as old as mankind can be described as an amount, effort, contribution or service rendered either in kind (goat, cow, farm produce, clearing of grass etc.) or

8、monetary value contributed into a common purse for the running of the society. According to Omotoso (2001), in his definition of the modern taxes</p><p>　　Tax evasion and fiscal corruption have been a genera

9、l and persistent problem throughout history with serious economic consequences, not only in transition economies, but also in countries with developed tax systems (Raza, 2011). In general, tax evasion and corruption can

10、have ambiguous effects on Economic growth: tax evasion increases the amount of resources accumulated by entrepreneurs, but it also reduces the amount of public services supplied by the government, thus leading to negativ

11、e Conseq</p><p>　　The Kenya Revenue Authority (K.R.A) is the tax collection agency of Kenya. It was formed July 1, 1995 to enhance tax collection on behalf of the Government of Kenya. It collects a number of

12、 taxes and duties, including: value added tax, income tax and customs. Since KRA's inception, revenue collection has increased dramatically, enabling the government to provide much needed services to its citizenry li

13、ke free primary education and Health Services to all. Over 90% of annual national budget fundin</p><p>　　It is however important to establish whether the observed increased revenue collection effectiveness h

14、as resulted from aggressive tax management by Kenya Revenue Authority (KRA) or whether it is, in part, due to increased use of the new economy business model. This is important because the sources of tax avoidance have d

15、istinct policy implications. The policy response to tax avoidance arising from aggressive tax schemes and investments in tax planning is likely to be very different from the resp</p><p>　　企業(yè)所得稅納稅籌劃 The dec

16、reasing trend in effective tax rates may not be solely due to aggressive tax management but Rather, firms' modifications to their business models resulting from changing economic trends potentially enabling them to r

17、educe tax burdens without additional investments in tax planning (Blouin, and Larcker 2011). </p><p>　　Performance of Small Enterprises </p><p>　　Different approaches are used for performance ev

18、aluation in which goal approach, time frame approach, balanced scorecard , system approach, and ineffectiveness approach are included (Jean-Francois, 2004). In stakeholder approach, centre of attention is the ability of

19、a business to meet the needs and expectations of its stakeholders (Daft, 1995).Competing values approach expands the range of other approaches.</p><p>　　By using competing values approach, four other models

20、are developed in which rational goal; internal process, open system and human relations are included (Quinn and Rohrbaugh, 1983). Performance of an organization can be evaluated by focusing on problems and retarding fact

21、ors that inhibit the performance of organizations (Camaron, 1984). Out of the above mentioned approaches, goal approach is the superlative approach to evaluate the performance due to its straightforwardness (Pfeffer and

22、Salanc</p><p>　　Book-tax differences, on average, are systematically related to earnings growth, future stock returns, and earnings persistence (Hanlon, 2005) and among other implications, book-tax differenc

23、es are useful measures in evaluating firm performance. Consistent with these studies, Shevlin (2002) and Hanlon, Laplante, and Shevlin (2005) find that while book income explains a firm's annual stock returns better

24、than estimated taxable income, estimated taxable income, on average, has incremental explanat</p><p>　　Some SME's compare their performance with that of other SME's. They evaluate their performance b

25、y means of comparative analysis. Performance can also be evaluated by means of ineffectiveness approach. In ineffectiveness approach, focus is on the factors that hampers the feat of organizations. Therefore this study s

26、eeks to investigate the extent to which Tax Planning influences Financial Performance of Small Enterprises in Embu town CBD</p><p>　　Tax Planning</p><p>　　The implementation situation of SME inc

27、ome tax planning is distorted tax planning, that is to say, on the one hand, more and more SME pay tax in accordance with the law, and on the other hand, because of the role of the interest mechanism and other various re

28、asons, more and more SME tax-related cases appear (Karing and Wanjala, 2005). According to the survey, the vast majorities SME have not yet started or are considering carrying out tax planning, which can not fight for th

29、e legitimate tax inte</p><p>　　Tax law is said to be barely connected with the universe and with universal law as we understand it. However, tax law is founded not only on principles but also on practicality

30、. There is no element of perpetuity about tax law, only the constant clash of the immediate and semi permanent (Kibua and Nziok, 2004). A State cannot run a democracy well without taxation and a taxation system cannot be

31、 run well without democracy. Oliver Wendell Holmes has said on one occasion, "Taxes are what we pay for </p><p>　　Statement of the Problem</p><p>　　Tax reform today has been moving towards

32、considering new legislation, such as whole new taxes or reliefs, rather than patching of existing taxes by either increasing or decreasing the amount of taxation. This breaks down into the fact that there are ongoing con

33、siderations of widening the tax base. Kenya is no exception to this and there are ongoing considerations into taxing the informal or "jua kali' sector including the taxation of the "mitumba', the second

34、 hand clothing industry as well as th</p><p>　　A question that appears to generate surprisingly little debate in Kenya is the scope for legally mitigating taxes payable by individuals and corporate entities.

35、 Tax planning is bound to gain increasing significance with the ever greater aggressiveness and sophistication of the Kenya Revenue Authority and other tax collecting bodies. The trend of increased aggressiveness and sop

36、histication in tools and methods is occurring against a backdrop of a public policy of domestic sources being the primar</p><p>　　Examining the relation between the new economy business model, tax avoidance

37、and investments in tax planning is important as previous Studies in the tax avoidance literature generally examine how specific firm attributes are related to tax avoidance independently, rather than investigating how fi

38、rms' overall business models facilitate or hinder effective tax planning (Frank, Lynch, and Rego 2009). Hanlon and Heitzman (2010) argue that despite the much literature, these do not explain the variati</p>&

39、lt;p>　　Conclusion</p><p>　　Due to the corruption levels, low business growth, and management of public finances in the economy, where there is a great extent of corruption, has a related to a high level o

40、f tax evasion and the study concluded that there was no relationship between tax planning in investment in capital asset and performance of small enterprises in Embu CBD. The study concludes no significant relationship.

41、The study concludes also that no significant relationship exists between tax planning through advertise</p><p>　　Recommendations</p><p>　　The tax authorities should address the lack of formal ta

42、x planning as this may be a way of evading taxation in the name of tax avoidance. The small scale enterprises should also be ready to open up to advice on tax planning to make savings lather than playing a hide and seek

43、game with tax authorities. Further to this, the study recommends that there is need to have NGOs to sensitize the respondents as to the need to do formal tax planning as it could increase their Business profitability .&l

44、t;/p><p>　　Implications on Policy Theory and Practice</p><p>　　This study though confined to investigate the influence of tax planning on financial performance of small scale enterprises has establ

45、ished that little tax planning take place among the small enterprises and therefore tax Authorities and the chamber of commerce should write a position paper to address the awareness and use of tax planning by small scal

46、e enterprises. This would improve the growth rate of the small enterprises and there after the growth of the economy.</p><p><b>　　譯文</b></p><p>　　肯尼亞小規(guī)模企業(yè)的納稅籌劃與財(cái)務(wù)業(yè)績</p><p&

47、gt;<b>　　保羅，薩洛姆，努爾</b></p><p><b>　　摘要</b></p><p>　　為了確保活動的效率和有效性，適用性法律的可靠性與遵從性，小規(guī)模企業(yè)需要有足夠的稅收管制。本研究旨在探究納稅籌劃中固定資本支出的程度,確定納稅籌劃如何通過資本結(jié)構(gòu)影響中小企業(yè)的效益,找出納稅籌劃通過廣告支出影響中小型企業(yè)的績效，并評估企業(yè)納稅

48、籌劃如何通過法律形式影響中小企業(yè)在CBD的績效。這項(xiàng)研究的總?cè)藬?shù)包括一百四十九受訪者，其中每30%是來自同一個(gè)社會階層。然后數(shù)據(jù)以百分比的形式和表生成。研究發(fā)現(xiàn)通過資本結(jié)構(gòu)，納稅籌劃的投資，廣告告支出的固定資產(chǎn)計(jì)劃對納稅籌劃的影響,我們發(fā)現(xiàn)CBD中小企業(yè)的法律形式?jīng)]有顯著關(guān)系。研究建議,中小企業(yè)納稅籌劃應(yīng)該積極尋求建議。進(jìn)一步的研究建議,非政府組織應(yīng)當(dāng)鼓勵(lì)受訪者做正式的納稅籌劃,以增加他們的業(yè)務(wù)盈利能力。</p><

49、p>　　關(guān)鍵詞:避稅，逃稅，納稅籌劃，資本結(jié)構(gòu)</p><p><b>　　引言</b></p><p>　　稅收的概念一直是全球關(guān)注的話題，因?yàn)樗鼤绊懨恳粋€(gè)國家的經(jīng)濟(jì)。在當(dāng)前的非洲,稅像人類一樣古老，可以被描述為一個(gè)數(shù)量,努力, 以實(shí)物貢獻(xiàn)或服務(wù)呈現(xiàn) (羊、牛、農(nóng)產(chǎn)品，清掃的草地等)或貨幣價(jià)值貢獻(xiàn)到一個(gè)共同的社會運(yùn)行中。根據(jù)奧墨托(2001)的觀點(diǎn),其將現(xiàn)代

50、稅收的定義描述為公共機(jī)關(guān)強(qiáng)制收取的政府法令規(guī)定的個(gè)人或公司的收入,規(guī)定的行為或情況下，法律不考慮服務(wù)呈現(xiàn)的確切數(shù)量是否能作為對付款人的回報(bào)。因此,稅收是政府財(cái)政收入的主要來源，任何政府的美妙之處在于其公民自愿執(zhí)行他們的稅收義務(wù)而沒有脅迫和騷擾。</p><p>　　逃稅和財(cái)政腐敗已經(jīng)成為整個(gè)歷史上普遍和持久性的問題，它會帶來嚴(yán)重的經(jīng)濟(jì)后果,不僅是在轉(zhuǎn)型經(jīng)濟(jì)時(shí)代,在國家稅收制度發(fā)展時(shí)代也是如此(瑞茲,2011)。一

51、般來說,逃稅和貪污腐敗對經(jīng)濟(jì)增長的影響具有兩面性:逃稅能增加企業(yè)家所積累的資源數(shù)量,但同時(shí)也降低了政府提供的公共服務(wù)數(shù)量,從而對經(jīng)濟(jì)增長帶來負(fù)面影響(羅伊和艾拉,2011)。以往的研究強(qiáng)調(diào)關(guān)于有效稅率下降的報(bào)告和比例上升的公司根本沒有納稅義務(wù)。迄今為止,許多文獻(xiàn)中保持架設(shè)是激進(jìn)的稅收行為,而不是經(jīng)濟(jì)趨勢,這是下降背后的驅(qū)動因素(德賽和帕拉，2009)。</p><p>　　肯尼亞稅務(wù)總局(K.R.A)是肯尼亞的稅

52、收征管機(jī)構(gòu)。1995年7月1日成立，代表肯尼亞政府加強(qiáng)稅收征管。它收集大量的稅收和關(guān)稅,包括:增值稅、所得稅和關(guān)稅。肯尼亞稅務(wù)總局在成立之初,收取稅款急劇增加,使政府為其公民提供急需的免費(fèi)初等教育和健康服務(wù)等。超過90%的年度國家預(yù)算資金來自肯尼亞稅務(wù)總局在當(dāng)?shù)氐亩愂铡?lt;/p><p>　　然而，重要的是確定不斷增加的的稅收收入效應(yīng)是否使得肯尼亞稅務(wù)總局形成激進(jìn)的稅收管理,在某種程度上，應(yīng)當(dāng)歸因于增加使用新經(jīng)濟(jì)商

53、業(yè)模式。這是很重要的,因?yàn)楸芏惖膩碓从胁煌恼哂绊?。避稅的政策回?yīng)主要是由激進(jìn)的稅收計(jì)劃和投資納稅籌劃引起，由于許多公司組織的轉(zhuǎn)變、運(yùn)營和融資屬性不同而不同,這能使他們自然地利用他們的操作靈活性,結(jié)合稅收激勵(lì)產(chǎn)生稅收節(jié)約額(德魯克，2006年)。</p><p>　　有效稅率的下降趨勢可能不完全是因?yàn)榧みM(jìn)的稅收管理,公司改變他們的商業(yè)模式帶來的經(jīng)濟(jì)趨勢可能會使他們減少稅收負(fù)擔(dān)沒有額外的投資納稅籌劃(布萊茵和拉克

54、爾，2011)。</p><p><b>　　中小企業(yè)的績效</b></p><p>　　不同的方法用于績效評價(jià)的研究途徑,包括時(shí)間框架法,平衡計(jì)分卡,系統(tǒng)方法和無效率的方法(珍-弗朗索，2004)。在利益相關(guān)者方法中,關(guān)注的中心是以滿足利益相關(guān)者的需求和期望的業(yè)務(wù)的能力 (達(dá)福特,1995)。競值途徑擴(kuò)展了其他方法的范圍。</p><p>　

55、　通過使用競值途徑,其他四個(gè)模型被開發(fā)：合理目標(biāo);內(nèi)部過程,開放系統(tǒng)和人際關(guān)系(奎因和羅哈博夫,1983)。通過關(guān)注問題和阻礙因素可以評估組織的績效,抑制組織效能(卡馬龍,1984)。上述方法,研究途徑是評估組織績效的最好方法 (菲費(fèi)爾和薩蘭西克1978)。中小企業(yè)績效評估最時(shí)尚的方法是平衡計(jì)分卡方法。平衡計(jì)分卡的四個(gè)維度分別為,金融增長、質(zhì)量、客戶和學(xué)習(xí)成長 (卡普蘭和諾頓,1992)。平衡計(jì)分卡實(shí)際上側(cè)重于維護(hù)貨幣和非貨幣措施之間的

56、對稱(尼利，1996年)。</p><p>　　賬面稅差異,平均而言,與盈利增長、未來股票收益和收益持久性系統(tǒng)相關(guān)(漢龍,2005)，賬面稅差異是評估公司績效的有用措施。與這些研究一致，什林（2002）和安隆，拉普朗特，什林（2005)發(fā)現(xiàn),盡管賬面收益反映了公司的年度股票收益好于預(yù)計(jì)的應(yīng)納稅所得額。然而,幾乎沒有證據(jù)表明以應(yīng)納稅所得額為另一種衡量工作表現(xiàn)的方法,尤其是, 公司代表性差異減輕或增強(qiáng)的能力,應(yīng)納稅所

57、得額告知投資者公司業(yè)績(列夫和尼西姆,2004)。</p><p>　　一些中小企業(yè)與其他中小企業(yè)比較業(yè)績。他們通過對比分析他們的績效?？冃н€可以通過無效的方法進(jìn)行評估。在無效率的方法中,重點(diǎn)因素妨礙了組織的功績。因此本研究旨在探討稅收籌劃在多大程度上影響中小企業(yè)的財(cái)務(wù)業(yè)績。 </p><p><b>　　納稅籌劃</b></p><p>　　

58、實(shí)現(xiàn)中小企業(yè)所得稅籌劃是扭曲的稅收籌劃,也就是說,一方面,越來越多的中小企業(yè)依法納稅,而另一方面,由于利益機(jī)制的作用以及其他各種原因,越來越多的中小企業(yè)涉稅案件出現(xiàn)(萬賈拉，2005)。調(diào)查顯示,絕大多數(shù)中小企業(yè)尚未開始或正在考慮實(shí)施納稅籌劃,浙江不能爭取合法稅收利益，并破壞經(jīng)濟(jì)利益以致大量新興的額外稅收負(fù)擔(dān)。此外,中小企業(yè)納稅籌劃往往不合理。由于這一概念的限制,中小企業(yè)納稅籌劃活動經(jīng)常遭遇誤解,最終獲得一些稅收執(zhí)法機(jī)構(gòu)的懲罰和審查 (

59、凱盈和萬賈拉,2005)。</p><p>　　稅法據(jù)說幾乎沒有和我們理解的普遍規(guī)律相關(guān)。然而,稅法的建立，不僅要考慮原則性還要考慮還實(shí)用性。稅法沒有永久不變的元素,只有直接和半永久性的不斷沖突。沒有稅收和稅務(wù)系統(tǒng)不，國家就不能發(fā)展為一個(gè)民主國家。奧利弗?溫德爾?霍姆斯說:“稅收是我們支付給文明社會的”(尼利，1996年)。 </p><p><b>　　問題的陳述</b

60、></p><p>　　今天的稅收改革一直朝著考慮新的立法方向發(fā)展,比如全新的稅收或減輕,而不是通過增加或減少稅收的數(shù)量修補(bǔ)現(xiàn)有的稅收。分析為這一問題即正在考慮擴(kuò)大稅基?？夏醽喴膊焕?目前正在考慮非正式的征稅,二手服裝行業(yè)以及所有少量的非正式納稅人。</p><p>　　在肯尼亞很少被討論的一個(gè)問題是，由個(gè)人和企業(yè)實(shí)體合法的減少應(yīng)付稅款的范圍。納稅籌劃必然會獲得肯尼亞稅務(wù)總局和其他

61、稅收收集機(jī)構(gòu)更大的攻擊性。這導(dǎo)致政府給稅收收集機(jī)構(gòu)施加壓力，以提高他們的征稅業(yè)績。這一趨勢的結(jié)果是更嚴(yán)格的執(zhí)行稅收法律。過去和現(xiàn)在的實(shí)踐是直接逃稅,這一事實(shí)將繼續(xù),充滿了風(fēng)險(xiǎn)。</p><p>　　研究新經(jīng)濟(jì)商業(yè)模式、避稅和納稅籌劃投資之間關(guān)系的研究很重要,因?yàn)橹把芯勘芏惖奈墨I(xiàn)論述的是具體公司如何避稅及其相關(guān)屬性,而不是調(diào)查公司的總體業(yè)務(wù)模型如何促進(jìn)或阻礙有效的納稅籌劃(弗蘭克,林奇和雷戈，2009年)。哈隆和

62、海茲曼(2010)認(rèn)為,盡管很多文獻(xiàn)沒有很好的解釋避稅行為的變化。因此由于這一點(diǎn)，這種看似不可阻擋的趨勢,合法規(guī)避稅收的問題自然發(fā)生。本研究試圖解釋當(dāng)前法律環(huán)境下，中小企業(yè)納稅籌劃的影響，以減少他們的稅收負(fù)擔(dān)。 </p><p><b>　　結(jié)論</b></p><p>　　由于腐敗程度、較低的業(yè)務(wù)增長、經(jīng)濟(jì)上的公共財(cái)政管理,很大程度上的腐敗與高水平的逃稅相關(guān)，研究得

63、出的結(jié)論是,納稅籌劃在固定資產(chǎn)投資上與中小企業(yè)的業(yè)績無關(guān)。從調(diào)查結(jié)果來看沒有顯著的關(guān)系。這項(xiàng)研究還得出這樣一個(gè)結(jié)論，通過廣告支出的納稅籌劃與中小企業(yè)的績效之間不存在顯著關(guān)系，法律形式的企業(yè)稅收籌劃和中小企業(yè)的績效之間也不存在顯著關(guān)系。</p><p><b>　　建議</b></p><p>　　稅務(wù)機(jī)關(guān)應(yīng)該致力于解決非正式的納稅籌劃,因?yàn)檫@可能是一種逃避稅收的名義避

64、稅。中小企業(yè)還應(yīng)該準(zhǔn)備開放吸納關(guān)于納稅籌劃的建議，使儲蓄泡沫比隱藏起來。進(jìn)一步的研究建議,非政府組織需要做正式的稅收籌劃，以提高他們的業(yè)務(wù)盈利能力。</p><p>　　本研究對政策理論與實(shí)踐的影響</p><p>　　本研究雖然局限于探討納稅籌劃對中小規(guī)模企業(yè)財(cái)務(wù)業(yè)績的影響,因此，稅務(wù)機(jī)關(guān)和商會應(yīng)該寫文件書解決受訪者對納稅籌劃的認(rèn)識。這將在經(jīng)濟(jì)增長的同時(shí)提高中小型企業(yè)的增長速度。om/&