稅收籌劃的外文文獻(xiàn)及翻譯.doc

1、planning forever tax savingsl learn how to keep your tax bill at the legal minimumand keep it there!by mark e.battersbynow is the best time to think about reducing the ornamental and miscellaneous metal operations tax bill even lower than the point the economy may have driven it to.and,of course,aim

2、 to keep that tax bill at its legal minimum for many year to come.while many of us rely on the advice and help provided by tax professionals or utilize software programs to ensure a low tax bill,the real goal should be a low tax bill for not just this tax year but year-after-year.the best guarantee

3、of consistently low tax bill,this year,next year,and so-on down the road is,of course,tax planning.tax planning is easy:the more tax deductions taken,the lower the fabricating operations taxable income will be-at least for this tax year.of course,ignoring potential tax deductions this year might mea

4、n significant savings in later years when profits-and tax bills-are higher.either way,in order for deductions to count,the time to make the moves necessary for those low tax bills is before the end of the tax year.tax planning basicswhen thinking about any type of tax planning,every metal fabricator

5、 should keep in mind that although the irs may occasionally disagree,the courts strongly back every taxpayers right to choose the course of action that will result in the lowest legal tax liability.thus,as the end of the tax year quickly approaches,every fabricator faces several different options as

6、 to how to complete certain taxable transactions.out tax system has graduated rates that increase along with the income of the metal fabrication business at various tax rates.thus,one strategy for saving taxes means reducing the tax bracket of the fabricating operation.getting the most from the temp

7、orary 15-percent tax rate for dividends,means finding another way to reduce corporate level income-and taxes?obviously,neither an ornamental metal fabricating business nor any business owner can literally reduce their federal income tax rate.they can however,take actions that will have a similar eff

8、ect.for example:l choosing the optimal from of organization for the business(such as sole proprietorship,partnership,corporation or s corporation).although not a year-end tax planning strategy,this option deserves attention in the overall tax planning process especially in light of the current,and t

9、emporary,15 percent tax rate on dividends paid by incorporated metalworking businesses.l structuring transactions so that payments received are capital gains.long-term capital gains earned by non-corporate taxpayers are subject to lower tax rates than other income.l shifting income from a high-tax b

10、racket individual(such as you,the business owner),to a lower-bracket individual(such as your child).one fairly,simple way to accomplish this is by hiring your children.another possibility is to make one or more children partners in the business,so that net profits are shared among a larger group.whi

11、le the tax laws limit the usefulness of this srtategy for shifting “unearned” income to children under the age of 14,some opportunities to lower tax rates still do exist.remember,however,the time to think about those strategies is during the course of the tax year.consistently consistentalthough the

12、 goal is usually to reduce taxes this year,to be really effective the tax bracket should be consistent year-after-year.if income is up this year but expected to be down next year,for instance,an ornamental metal business might want to postpone asset sales or other unusual transactions until next yea

13、r when the additional profits may not be as likely to put the operation into a higher tax bracket.or,conversely if income and profits are down this year,disposing of unneeded equipment or business assets via a profitable sale just might generate extra income,income taxed at the operations current lo

14、w tax rates.depending on the circumstances,a number of legitimate strategies a metal fabricating business can employ before years end will help them remain in the same bracket this year,next year,and for many year thereafter.those basic year-end savings strategies include:l delaying collections:a ca

15、sh basis metal fabricating operation can delay year-end billings until late enough in the year so payments will not come in until the following year.l accelerate payments:wherever possible, prepay deductible business expenses,including rent,interest,taxes,insurance,etc.also,keep in mind that the tax

16、 rules limit tax deductions for some prepaid expenses.l accelerate large purchases:close the purchase of depreciable personal property or real estate within the current year.l accelerate operating expenses:if possible,accelerate the purchase of supplies or services or the making of repairs.l acceler

17、ate depreciation:elect to expense or immediately write-off the cost of new equipment instead of depreciating it.remember,the new section 179 tax rules now permit every metal fabricator to deduct,as an expense,up to $250,000 in expenditures for new equipment.naturally,what a particular business can d

18、o depends a great deal on the accounting method used by the operation.a cash basis metal fabricating operation,for example,deducts expenses as paid and receipts become income when received-or made available.an accrual-basis business realizes income when billed and expenses when incurred-regardless o

19、f when income is actually,received,or when payment is made.this years law changesthe american recovery and reinvestment act (arra) earlier this year extended a number of expiring provisions and created a few more that will affect the year-end planning process.for example:l first-year 50% bonus depre

20、ciaton:arra extended the 50% bonus first-year depreciation allowance available for 2008 for 2009.l increased section 179 expensing:during 2009,ornamental metal businesses can choose to expenses and immediately deduct up to $250,000 of the cost of qualifying property and equipment.the $250,000 maximu

21、m expensing amount is reduced if the cost of all section 179 property placed in service in 2009 exceeds $800,000.l s corporation built-in gains holding period.for tax years beginning in either 2009 or 2010,arra eliminates the corporate level tax on the built-in gains of an s corporation that convert

22、ed from regularc corporation status at least seven tax years before the current tax year.going,going,gonemaking year-end planning more urgent than usual,a number of provisions in our tax law expire in 2009.among the expiring provisions are:l the tax credit for research and experimentation expenses.l

23、 increased alternative minimum tax (amt) exemption amounts.l 15-year straight-line cost recovery for qualified leasehold improvements,qualified restaurant buildings and improvements,and qualified retail improvements.l additional first-year depreciation for 50% of basis of qualified property.l increa

24、se in expensing to $250,000/$800,000.l expensing of “brownfields”environmental remediation costs.l empowerment zone tax incentives.l tax incentives for investment in the district of columbia.l renewal community tax incentives.l the futa surtax of 0.2 percent.l sixty-five percent subsidy for payment

25、of cobra health care coverage continuation premiums.l reduced estimated tax payments for small businesses.l use of single-employer defined benefit plans prior year adjusted funding target attainment percentage to determine application of limitation on benefit accruals.tax tail should not wag the dog

26、there is a great deal of pressure in many metal fabricating businesses to continue cutting costs,including taxes.this coincides with increased scrutiny of tax returns on many levels of government.identifying opportunities for tax deductions without running afoul of cash-strapped,state and local tax

27、authorities should play a role in the planning process.on a similar note,the financial or operational strengths of a business transaction should always stand on their own,aside from any tax benefits derived from them.there is also the question of whether a tax deduction should be taken or if legally

28、,feasible,ignored.an excellent illustration of the flexibility of our tax rules are those governing bonuses.a metal fabricating business operating on the accrual basis has the opportunity to fix the amount of employees bonus payments before january 1 - but to pay them early next year.generally,the b

29、onuses are not taxable to employees until 2010,but are deductible on the operations 2009 tax return so long as announced before the end of 2009,and paid before march 16,2010.on the other hand,while few businesses are in a position to pay employee bonuses,an ornamental and miscellaneous metalbusiness

30、 may benefit by delaying income until next year.remember,however,there is constructive receipt when income is made available to the fabricating business.tax planning all the timealthough tax planning should be a year-round process,a number of year-end strategies can reduce not only this years tax bi

31、ll,but future tax bills as well.the owners and managers of every metal fabrication business should also be taking additional steps to ensure the success of the operation in 2010.whether or not the metalworking operation is facing a large tax bill or severely lower taxable income,professional advice

32、is almost a necessity.there should however,be no uncertainty regarding the need for planning to minimize taxes this year as well as in future tax years.for your informationthe goal:you should always strive to keep your tax bill at the absolute minimum.the key is good tax planning,and looking at what

33、 decision work best in the long-run.for instance,sometimes its better to ignore a potential tax deduction one year to save more in a later year when tax bills are higher.optimize your company:do you have the best structure for your company,such as a partnership,proprietorship,or s corporation?other

34、tips:have you structured transactions so that payments received are capital gains?can you shift income from a high-tax bracket individual,such as yourself,to a lower-bracket individual,such as a child?one way to accomplish this is to hire your children or make them a partner in the business, which a

35、llows the next profits to be shared among a larger group.while the tax laws limit the shifting “unearned” income to children under age of 14,some opportunities do exist.永久節(jié)稅籌劃學(xué)會(huì)怎樣在合法范圍內(nèi)將稅額減少到最低并一直保持下去現(xiàn)在是考慮降低金屬飾品和五金經(jīng)營(yíng)稅額的最好時(shí)機(jī)，因?yàn)槟巧踔量梢员茸匀唤?jīng)濟(jì)趨勢(shì)下所能達(dá)到的稅額更低。當(dāng)然，我們也要設(shè)法在合法范圍內(nèi)將未來(lái)很多年的稅額一直保持最低。盡管很多人會(huì)依賴于稅務(wù)專家的建議和幫助，

36、或者是使用軟件來(lái)保證低稅額，但真正的目的不光是降低今年的而應(yīng)該是從今往后每一年的。為此，最好的保證當(dāng)然就是納稅籌劃了。稅收籌劃很簡(jiǎn)單：存在的減免稅款越多，制造經(jīng)營(yíng)的應(yīng)繳稅所得越低，至少今年的會(huì)低。當(dāng)然，只有當(dāng)后幾年的盈利和稅額更高時(shí)，忽略今年的可能減免稅額才會(huì)更有意義。不管怎樣，如果想使減免成功，就必須在納稅年度結(jié)束前進(jìn)行必要的年度間轉(zhuǎn)移。稅收籌劃基本原理當(dāng)考慮使用哪種繳稅籌劃時(shí)，所有金屬制造者都應(yīng)該記住，盡管有時(shí)你的籌劃會(huì)被國(guó)稅局否定，但每一個(gè)納稅人都有權(quán)力選擇能使自己的納稅義務(wù)降到最低的方法，且這一權(quán)力受到法院的強(qiáng)烈支持。所以，納稅年度即將結(jié)束之時(shí)，每個(gè)制造者都得選擇怎樣完成某些需納稅交易

37、。我們的稅收制度規(guī)定了一種遞進(jìn)的稅率，金屬制造生意的收入越高，稅率也會(huì)隨之增高。所以，減少稅額的其中一種策略就是降低納稅等級(jí)。對(duì)于股息目前征收的是15%的稅率，充分利用該稅率意味著尋求其他方式減少公司收入，但這樣做能不能也減少稅額呢？顯然，不論是金屬飾品制造商還是其他行業(yè)的商人都不能真正地減少聯(lián)邦稅稅率。但是，他們可以采取其他措施，從而達(dá)到相近的效果，比如：l 選擇營(yíng)業(yè)的最優(yōu)形式（比如個(gè)體經(jīng)營(yíng)，合伙企業(yè)，公司，或小型企業(yè)公司）。盡管該選擇并不屬于年末稅收籌劃，但對(duì)整體的稅收籌劃過(guò)程來(lái)說(shuō)值得重視。特別是對(duì)于采取企業(yè)制的金屬相關(guān)行業(yè)來(lái)說(shuō)，按照目前稅法，對(duì)股息征收的暫時(shí)是15%稅率。l 安排好交易，

38、使該交易的收款成為資本增益。因?yàn)閷?duì)于非公司制企業(yè)的納稅人來(lái)說(shuō)，長(zhǎng)期資本收益得稅率比其他種類收入的稅率低。l 將處于高納稅等級(jí)的個(gè)人收入（例如你，企業(yè)主）轉(zhuǎn)給處于低納稅等級(jí)的人（例如你的子女）。達(dá)成此目的相當(dāng)簡(jiǎn)單的一種方法就是雇傭你的子女工作。另一種可能的方法是，使一名或多名子女成為合伙企業(yè)的合伙人，這樣更多人可以參與分配凈利潤(rùn)。將非勞動(dòng)所得的收入轉(zhuǎn)給14歲以下的子女是受稅法限制的，所以上述方法顯得不是那么有用，但仍然存在其他用于降低稅率的方法。請(qǐng)牢記，需在納稅年度期間考慮采取何種策略。始終一致盡管目的基本上是為了少繳稅，但若真要達(dá)到有效，納稅等級(jí)應(yīng)該每年一致。例如，如果今年收入高，但是預(yù)期下一

39、年會(huì)減少，金屬飾品商人可能會(huì)把銷售或者其他特殊交易推遲到下一年，沒(méi)有這些額外利潤(rùn)，今年的收入就不太會(huì)進(jìn)到更高的納稅等級(jí)里去。相反，如果今年的收入和利潤(rùn)低，通過(guò)出售閑置設(shè)備或者貨物會(huì)產(chǎn)生更多收入，但對(duì)這些收入征收的是今年較低稅率。在年度結(jié)束之前，金屬制造商人可以根據(jù)各種情況，采取合法的策略，使自己的納稅等級(jí)在今年，明年，乃至以后的許多年不發(fā)生改變。這些策略包括：l 延遲收款：采取現(xiàn)金制會(huì)計(jì)的金屬制造商可以將年末的賬單盡量延遲，那樣收款就可以計(jì)入到下一年。l 加速付款：如果可能的話，預(yù)付那些可減免的企業(yè)費(fèi)用，包括租金，利息，稅金，保險(xiǎn)等等。但同時(shí)要記住稅法限制了某些預(yù)付費(fèi)用的減免。l 加速大額購(gòu)買(mǎi)

40、：在當(dāng)年年內(nèi)完成應(yīng)計(jì)折舊的個(gè)人財(cái)產(chǎn)或不動(dòng)產(chǎn)的購(gòu)買(mǎi)。l 加速經(jīng)營(yíng)費(fèi)用：如果可能的話，加速物資的購(gòu)買(mǎi)以及服務(wù)和維修付款。l 加速折舊：對(duì)于新設(shè)備，選擇將其作為費(fèi)用或者直接做成本沖銷，而不是進(jìn)行折舊。記住，新稅收規(guī)章的179條款現(xiàn)在允許金屬制造者為新設(shè)備扣除上限為25萬(wàn)美元的費(fèi)用。自然而然的，特定行業(yè)能做些什么很大程度上依靠經(jīng)營(yíng)時(shí)采用的會(huì)計(jì)記錄方法。比如，金屬制造行業(yè)用了現(xiàn)金制會(huì)計(jì)，在付錢(qián)時(shí)記錄支出,收到錢(qián)或者可獲得錢(qián)時(shí)記錄收入。采用權(quán)責(zé)發(fā)生制會(huì)計(jì)，就是不管是否實(shí)際收到欠款，當(dāng)開(kāi)出票據(jù)時(shí)就算實(shí)現(xiàn)收入，也不管是否已付錢(qián)，實(shí)際發(fā)生消費(fèi)時(shí)就記錄支出。今年的稅法變化今年年初的美國(guó)復(fù)蘇與再投資法案（arra）延長(zhǎng)了一系列條款的有效期，并設(shè)立了某些新條款。這些條款會(huì)對(duì)年末的籌劃過(guò)程產(chǎn)生影響，例如：l 第一年會(huì)有50%的額外折舊：美國(guó)復(fù)蘇與再投資法案將針對(duì)2008年有效的第一年50%額外折舊延長(zhǎng)到了2009年。l 增加179條款的費(fèi)用：在2009年，對(duì)于符合條件的財(cái)產(chǎn)和設(shè)備，金屬裝飾業(yè)可以選擇支出并立即扣除上限為25萬(wàn)美元的成本。但如果2009年所有符合179條款且投入運(yùn)行的財(cái)產(chǎn)成本超過(guò)80萬(wàn)美元的話，該25萬(wàn)美元的扣除上限將會(huì)減少。l 小型企業(yè)公司的固有利得的持有期。在2009年和2010這兩個(gè)納稅年度，如果公司從一般公司轉(zhuǎn)為