保持稅收籌劃【外文翻譯】

本科畢業(yè)論文（設(shè)計）外文翻譯原文：PlanningforevertaxsavingsNowisthebesttimetothinkaboutreducingyourbusiness’staxbillevenlowerthanthepointtheeconomymayhavedrivenitto...and,ofcourse,tokeepthattaxbillatitslegalminimumformanyyearstocome.Whilemanyofusrelyontheadviceandhelpprovidedbytaxprofessionalsorutilizesoftwareprogramstoensurealowtaxbill,therealgoalshouldbealowtaxbillnotjustforthistaxyearbutalsoforyearstocome.Thebestguaranteeofconsistentlylowtaxbills,thisyear,nextyear,andso-ondowntheroadis,ofcourse,taxplanning.Taxplanningreferstothetaxpayerstoreducethetaxburdenandtoachievethepurposeoftaxationzerorisk,totheextentpermittedbythetaxlaw,theoperationofthebusiness,investment,financialmanagement,organization,transactions,andotheractivitiesarrangedprocess.Fromtheconceptoftaxplanningcanbeseenin:theshortterm,thecorporatetaxplanningpurposesthroughtheoperatingactivitiesofthearrangement,reducetaxes,savingcostsandexpenditures,soastoenhancetheeconomicefficiencyofenterprises,fromalong-termperspective,enterpriseconsciouslytoimplementtherequirementsofthevarioustaxlawstoitsbusinessactivities,whichallowtheenterprisetaxconcepts,havebeenenhancedawarenessofthelaw.Therefore,whetherinthelongtermortheshortterm,corporatetaxplanningareofgreatsignificance.Grasptheconceptoftaxplanningonthebasisofhowthesuccessfulimplementationofcorporatetaxplanning？Itisnecessarytofullyunderstandthecountry'staxpolicies,andtounderstandthetaxauthoritieson"reasonableandlegitimate"taxexplain.Taxplanningatthenationaltaxpolicywithinthesystem,therefore,aprerequisitefortheplanistohaveanationaltaxregulations,andpolicies,taxauthoritiesunderstandthe"reasonableandlegitimate"taxexplain.Ontheonehand,fromtheConstitutionandtheexistinglawsinclearwhatis"reasonableandlawful."Ontheotherhand,taxauthoritiesandtaxmanagementactivities,aswellasthejudiciaryandthetrialadmissibletaxcases,thespecificunderstandingoftheexecutiveandthejudiciaryinlawenforcementandthejudicialprocessto"reasonableandlawful"defined.Second,weshoulddrawacleartaxplanning,taxavoidanceandtaxevasionboundaries.Fromthecountry'sfinancialpointofview,though,taxevasionandtaxavoidance,taxplanningwouldreducethecountry'staxrevenue,butthereductionisfundamentaltothenatureofthedistinction.Intheory,taxevasionisablatantviolationsandhassubsequently;taxavoidanceandtaxplanninghasthepurposeofplanninginadvance,forfeatures,butbothlegitimacyoftheexistenceofdifferenceoftaxavoidanceisnotillegalbutwiththetaxlawslegislativepurposecontrarytotheinterestsofnotreceivetaxrevenuelegislatorsexpectinterestandtaxplanningisentirelylegitimate,isentirelyconsistentwiththegovernment'spolicyorientation,followthelegislativeintent.Third,weneedtousebrain,hiringprofessionaltaxplanningexperts.Taxplanningisahigh-levelfinancialmanagementandsystemsengineering,requirementsplanningstaffproficientintax,accounting,investment,finance,trade,andotherprofessionalknowledge,professionalism,moreintegrated.Therefore,thosewhoarenotcompetenttheirownprojects,expertsshouldbeemployedtocarryouttaxplanning,taxplanningtoraisethestandardandrationalityoftaxplanningcompletedtheformulationandimplementationoftheprogramme.InChina,accountingfirms,lawfirmsandoffices,andotherintermediaryagencieshavegraduallycarryouttaxplanninginthebusiness,withtheirstrongprofessionalservicescapabilities,awiderangeofinformationchannels,whichcanincreasetheirprobabilityofthesuccessoftaxplanning.Fourth,wemustaccuratelygraspthescaleoftaxplanning.First,non-taxbenefitsshouldnotbeoverlooked.Taxpayersinthecourseofbusinessisnotjusttheconcernoftax-relatedinterests,alsoconcernedwiththenon-taxbenefits.Taxplanningprocess,weneedtopayattentiontothetaxpayershaveasignificantimpactonpoliticalinterests,environmentalinterests,theinterestsofeconomiesofscale,economicbenefitsandothernon-advertisingtaxbenefits,nottoomuchvalueontax-relatedinterestswhileignoringimportantnon-taxbenefits.Second,weshouldnotonlytaxplanningstaff"alone."Taxplanningshouldnotonlytheisolationoftaxplanningstaffplanning,"behindcloseddoors"andshouldbestrengthenedwithotherdepartments,otherstaffcommunicationandcoordination,gaintheirunderstandingandsupport.Third,itistax-relatedrisksshouldnotbeignored.Corporatetaxplanning,itmusttakefullaccountofthehiddentax-relatedrisksandtakestepstospreadtherisks,sothatappropriateandbalancedrisk,seizingtheopportunitytomakea,andstriveforgreatertaxreceipts.Fourth,toenjoypreferentialtaxpoliciesshouldnotoverlookthepotentialopportunitycost.Enterprisesintheplanning,theneedtoengageinseriouscost-benefitanalysis,determineeconomicviability,ifnecessary,canbringneteconomicbenefitstotheenterpriseincrease,onlythedominanttaxplanningcostsandhiddencostsarelowerthanplannedproceeds,theprogrammetobe,otherwiseweshouldabandontheplan.Taxplanningiseasy:Themoretaxdeductionstaken,thelowerthebusiness’staxableincomewillbe—atleastforthistaxyear.Ofcourse,ignoringpotentialtaxdeductionsthisyearmaymeansignificantsavingsinlateryearswhenprofits—andtaxbills—arehigher.Eitherway,inordertocount,thetimetomakethemovesnecessaryforthoselowtaxbillsisbeforetheendofthetaxyear.TaxplanningbasicsWhenthinkingaboutanytypeoftaxplanning,everybusinessshouldkeepinmindthatalthoughtheIRSmayoccasionallydisagree,thecourtsstronglybackeverytaxpayer’srighttochoosethecourseofactionthatwillresultinthelowestlegaltaxliability.Thus,astheendofthetaxyearfastapproaches,everydealerfacesseveraldifferentoptionsastohowtocompletecertaintaxabletransactions.Ourtaxsystemhasgraduatedratesthatincreasealongwiththeincomeofthebusinessatvarioustaxrates.Thus,onestrategyforsavingtaxesmeansreducingthetaxbracketofthebusiness.Gettingthemostfromthetemporary15%taxratefordividendsmeansfindinganotherwaytoreducecorporatelevelincome…andtaxes.Obviously,nobusinessownercanliterallyreducethefederalincometaxrate.Theycan,however,takeactionsthatwillhaveasimilareffect.Forexample:?Choosingtheoptimalformoforganizationforthebusiness–suchassoleproprietorship,partnership,corporation,orScorporation–whilenotayear-endtaxplanningstrategy,deservesattentionintheoveralltaxplanningprocess,especiallyinlightofthecurrent(andtemporary)15%taxrateondividendspaidbyincorporatedbusinesses.?Structuringtransactionssothatpaymentsreceivedarecapitalgains.Long-termcapitalgainsearnedbynoncorporatetaxpayersaresubjecttolowertaxratesthanotherincome.?Shiftingincomefromahigh-taxbracketindividual(suchasyou,thebusinessowner),toalower-bracketindividual(suchasyourchild).Onefairlysimplewaytoaccomplishthisisbyhiringyourchildren.Anotherpossibilityistomakeoneormorechildrenpartnersinthebusiness,sothatnetprofitsaresharedamongalargergroup.Whilethetaxlawslimittheusefulnessofthisstrategyforshifting“unearned”incometochildrenundertheageof14,someopportunitiestolowertaxratesstilldoexist.Remember,however,thetimetothinkaboutthosestrategiesisduringthecourseofthetaxyear.BeconsistentAlthoughthegoalisusuallytoreducetaxesthisyear,tobereallyeffectivethetaxbracketshouldbeconsistentyearafteryear.Ifincomeisupthisyearbutexpectedtobedownnextyear,forinstance,adentalequipmentmanufacturermightwanttopostponeassetsalesorotherunusualtransactionsuntilnextyearwhentheadditionalprofitsmaynotbeaslikelytoputtheoperationintoahighertaxbracket.Or,conversely,ifincomeandprofitsaredownthisyear,disposingofunneededequipmentorbusinessassetsviaaprofitablesalejustmightgenerateextraincome,incometaxedatthebusiness’scurrentlowtaxrates.Dependingonthecircumstances,anumberoflegitimatestrategiesamanufacturerordealercanemploybeforeyear’sendwillhelpthemremaininthesamebracketthisyear,nextyear,andformanyyearsthereafter.Thosebasicyear-endsavingsstrategiesinclude:Delayingcollections:Acash-basisbusinesscandelayyear-endbillingsuntillateenoughintheyearsopaymentswillnotcomeinuntilthefollowingyear.Acceleratepayments:Whereverpossible,prepaydeductiblebusinessexpenses,includingrent,interest,taxes,insurance,etc.Also,keepinmindthatthetaxruleslimittaxdeductionsforsomeprepaidexpenses.Acceleratelargepurchases:Closethepurchaseofdepreciablepersonalpropertyorrealestatewithinthecurrentyear.Accelerateoperatingexpenses:Ifpossible,acceleratethepurchaseofsuppliesorservicesorthemakingofrepairs.Acceleratedepriciation:Electtoexpenseorimmediatelywriteoffthecostofnewequipmentinsteadofdepreciatingit.Remember,thenewSection179taxrulesnowpermitasanexpenseupto$250,000inexpendituresfornewequipment.Naturally,whatabusinesscandodependsagreatdealontheaccountingmethodusedbytheoperation.Acashbasisbusiness,forexample,deductsexpensesaspaidandreceiptsbecomeincomewhenreceived,ormadeavailable.Anaccrual-basisequipmentbusinessrealizesincomewhenbilledandexpenseswhenincurred,regardlessofwhenincomeisactuallyreceived,orwhenpaymentismade.Thisyear’slawchangesTheAmericanRecoveryandReinvestmentAct(ARRA)earlierthisyearextendedanumberofexpiringprovisionsandcreatedafewmorethatwillaffecttheyear-endplanningprocess.Forexample:?First-year50%bonusdepreciation:ARRAextendedthe50%bonusfirst-yeardepreciationallowanceavailablefor2008to2009.?IncreasedSection179expensing:During2009,businessescanchoosetoexpenseandimmediatelydeductupto$250,000ofthecostofqualifyingpropertyandequipment.The$250,000maximumexpensingamountisreducedifthecostofallSection179propertyplacedinservicein2009exceeds$800,000.?Scorporationbuilt-ingainsholdingperiod:Fortaxyearsbeginningin2009or2010,ARRAeliminatesthecorporateleveltaxonthebuilt-ingainsofanScorporationthatconvertedfromregularCcorporationstatusatleastseventaxyearsbeforethecurrenttaxyear.Going,going,goneMakingyear-endplanningmoreurgentthanusual,anumberofprovisionsinourtaxlawexpirein2009.Amongtheexpiringprovisionsare:?Thetaxcreditforresearchandexperimentationexpenses?Increasedalternativeminimumtax(AMT)exemptionamounts?15-yearstraight-linecostrecoveryforqualifiedleaseholdimprovements,qualifiedrestaurantbuildingsandimprovements,andqualifiedretailimprovements?Additionalfirst-yeardepreciationfor50%ofbasisofqualifiedproperty?Increaseinexpensingto$250,000/$800,000?Expensingof“BrownFields”environmentalremediationcosts?Empowermentzonetaxincentives?TaxincentivesforinvestmentintheDistrictofColumbia?Renewalcommunitytaxincentives?TheFUTAsurtaxof0.2%?65%subsidyforpaymentofCOBRAhealth-carecoveragecontinuationpremiums?Reducedestimatedtaxpaymentsforsmallbusinesses.TaxtailshouldnotwagthedogThereisagreatdealofpressureinmanybusinessestocontinuecuttingcosts,includingtaxes.Thiscoincideswithincreasedscrutinyoftaxreturnsonmanylevelsofgovernment.Identifyingopportunitiesfortaxdeductionswithoutrunningafoulofcash-strappedstateandlocaltaxauthoritiesshouldplayaroleintheplanningprocess.Onasimilarnote,thefinancialoroperationalstrengthsofabusinesstransactionshouldalwaysstandontheirown,asidefromanytaxbenefitsderivedfromthem.Thereisalsothequestionofwhetherataxdeductionshouldbetakenor,iflegallyfeasible,ignored.Anexcellentillustrationoftheflexibilityofourtaxrulesarethosegoverningbonuses.Abusinessoperatingontheaccrualbasishastheopportunitytofixtheamountofemployees’bonuspaymentsbeforeJanuary1—buttopaythemearlynextyear.Generally,thebonusesarenottaxabletoemployeesuntil2010,butaredeductibleontheoperation’s2009taxreturn—solongasannouncedbeforetheendof2009,andpaidbeforeMarch16,2010.Ontheotherhand,whilefewbusinessesareinapositiontopayemployeebonuses,abusinessmaybenefitbydelayingincomeuntilnextyear.Remember,however,thereisconstructivereceiptwhenincomeismadeavailabletothebusiness.TaxplanningallthetimeAlthoughtaxplanningshouldbeayear-roundprocess,anumberofyear-endstrategiescanreducenotonlythisyear’staxbill,butfuturetaxbillsaswell.Theownersandmanagersofeverybusinessshouldalsobetakingadditionalstepstoensurethesuccessoftheoperationin2010.Whetherornotthebusinessisfacingalargetaxbillorseverelylowertaxableincome,professionaladviceisalmostanecessity.Thereshould,however,benouncertaintyregardingtheneedforplanningtominimizethebiteoftaxesthisyearaswellasinfuturetaxyears.Source:MarkE.Battersby,2009.“Planningtaxsavings”.Ornamental&MiscellaneousMetalFabricator,vol.92,no.2,november,pp.72-73.譯文：保持稅收籌劃現(xiàn)在是最好的時機(jī)去考慮把企業(yè)的稅收減少，使其甚至低于經(jīng)濟(jì)驅(qū)使它到達(dá)的那個點。當(dāng)然，需要花多年時間才能把稅收保持在其法定的最小的額。雖然許多人靠稅務(wù)專業(yè)人士提供的建議和幫助或利用軟件程序來少繳納稅收，真正的目的不僅僅是降低今年的稅收，還有以后的。稅收籌劃就是最穩(wěn)定的少繳納稅收的方法，今年，下一年，一直下去。納稅籌劃是指納稅人為達(dá)到減輕稅收負(fù)擔(dān)和實現(xiàn)稅收零風(fēng)險的目的，在稅法所允許的范圍內(nèi)，對企業(yè)的經(jīng)營、投資、理財、組織、交易等各項活動進(jìn)行事先安排的過程。從納稅籌劃的概念中可以看出：短期內(nèi)，企業(yè)進(jìn)行納稅籌劃的目的是通過對經(jīng)營活動的安排，減少繳稅，節(jié)約成本支出，以提高企業(yè)的經(jīng)濟(jì)效益；從長期來看，企業(yè)自覺地把稅法的各種要求貫徹到其各項經(jīng)營活動之中，使得企業(yè)的納稅觀念、守法意識都得到增強。因此，無論從長期還是從短期來看，企業(yè)進(jìn)行納稅籌劃都是很有意義的。在掌握納稅籌劃概念的基礎(chǔ)上，企業(yè)如何成功地開展納稅籌劃呢？一是要充分了解國家的稅收政策，進(jìn)而了解稅務(wù)機(jī)關(guān)對“合理和合法”的納稅解釋。納稅籌劃必須在國家稅收政策的體系內(nèi)進(jìn)行，因此，籌劃的先決條件是掌握國家稅收法規(guī)和政策，同時了解稅務(wù)機(jī)關(guān)對“合理和合法”的納稅解釋。一方面，從憲法和現(xiàn)行法律規(guī)定中弄清什么是“合理和合法”。另一方面，從稅務(wù)機(jī)關(guān)組織和管理稅收活動以及司法機(jī)關(guān)受理和審判稅務(wù)案件中，具體了解行政和司法機(jī)關(guān)在執(zhí)法和司法過程中對“合理和合法”的界定。二是要劃清稅收籌劃、避稅以及偷稅的界限。從國家的財政角度看，雖然偷稅、避稅、稅收籌劃都會減少國家的稅收收入，但各種減少的性質(zhì)具有根本的區(qū)別。從理論上說，偷稅是一種公然違法行為且具有事后性；避稅和稅收籌劃都具有事前有目的的謀劃、安排特征，但兩者的合法程度存在差別；避稅雖然不違法但與稅法的立法宗旨相悖，避稅獲得的利益不是稅收立法者所期望的利益；而稅收籌劃則完全合法，是完全符合政府的政策導(dǎo)向、順應(yīng)立法意圖的。三是要選用外腦，聘用專業(yè)的稅收籌劃專家。稅收籌劃是一項高層次的理財活動和系統(tǒng)工程，要求籌劃人員精通稅法、會計、投資、金融、貿(mào)易等專業(yè)知識，專業(yè)性、綜合性較強。因此，對于那些自身不能勝任的項目，應(yīng)該聘請稅收籌劃專家來進(jìn)行，以提高稅收籌劃的規(guī)范性和合理性，完成稅收籌劃方案的制定和實施。在我國，會計師事務(wù)所、律師事務(wù)所及稅務(wù)師事務(wù)所等中介機(jī)構(gòu)已在逐步開展稅收籌劃業(yè)務(wù)，憑借他們較強的專業(yè)業(yè)務(wù)能力，廣泛的信息渠道等優(yōu)勢，可以增加企業(yè)稅收籌劃的成功概率。四是要準(zhǔn)確把握稅收籌劃的尺度。一是不應(yīng)忽視非稅利益。納稅人在生產(chǎn)經(jīng)營過程中所關(guān)心的不僅僅是涉稅利益，還關(guān)心非稅利益。稅收籌劃過程中要重視對納稅人有重大影響的政治利益、環(huán)境利益、規(guī)模經(jīng)濟(jì)利益、廣告經(jīng)濟(jì)利益等非稅利益，不能過分看重涉稅利益而忽視重要的非稅利益。二是不應(yīng)只是稅收籌劃人員“孤軍奮戰(zhàn)”。稅收籌劃不應(yīng)只是稅收籌劃人員的孤立籌劃、“閉門造車”，而應(yīng)加強與其他部門、其他人員溝通和協(xié)調(diào)，得到他們的理解和支持。三是不應(yīng)忽視涉稅風(fēng)險。企業(yè)稅務(wù)籌劃時，必須充分考慮隱藏的涉稅風(fēng)險，采取措施分散風(fēng)險，使風(fēng)險適當(dāng)?shù)鼐?，化險為夷，趨利避害，爭取更大的稅收收益。四是不應(yīng)忽略享用稅收優(yōu)惠政策潛在的機(jī)會成本。企業(yè)在籌劃時，需認(rèn)真進(jìn)行成本效益分析，判斷經(jīng)濟(jì)上是否可行、必要，能否給企業(yè)帶來純經(jīng)濟(jì)效益的增加，只有稅務(wù)籌劃的顯性成本加隱性成本低于籌劃收益時，方案才可行，否則應(yīng)放棄籌劃稅收籌劃很容易：至少在這個納稅年度，稅收抵扣的越多，企業(yè)應(yīng)納稅收入就越少。當(dāng)企業(yè)的利潤和應(yīng)納稅款越高時，今年對潛在的稅收減免的忽視，對晚年來說是非常有意義的。不管怎么，對應(yīng)納稅較少時采取有利措施的最好時機(jī)是在納稅年度之前。稅收籌劃的基礎(chǔ)在考慮任何一種稅收籌劃方法時，每一個企業(yè)都應(yīng)該記?。弘m然稅務(wù)局有時會反對，但法律賦予了每個納稅者有通過籌劃來降低稅負(fù)的權(quán)利。所以在每個納稅年度末時，經(jīng)營者會面臨如何對應(yīng)納稅收入進(jìn)行籌劃的多種不同的選擇。我們的稅收制度有不同等級的稅率，即隨著企業(yè)收入的增加而是用不同的稅率。所以我們減少稅負(fù)的策略就是降低企業(yè)的稅級。對于股利15%的稅率就是說找到其他的方法來減少企業(yè)的稅收。顯然，沒有一個企業(yè)所有者能減少聯(lián)邦的稅率，但是他們可以通過其他行動來達(dá)到相同的效果。?企業(yè)選擇最優(yōu)的企業(yè)組織形式，如個人獨資企業(yè)、合伙企業(yè)等，當(dāng)然這不是一個年終的稅收籌劃方法，在整個稅收籌劃過程中值得注意，特別是在目前對股利支付適用15%的稅率下。?改變收入的方式，使付款收起作為資本收益，非企業(yè)組織機(jī)構(gòu)的長期資本所得按照比其他收入低的稅率繳稅。?把收入從一個高稅收等級的個體（比如你）轉(zhuǎn)到一個低稅