保持稅收籌劃【外文翻譯】

本科畢業(yè)論文（設計）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：保持稅收籌劃現在是最好的時機去考慮把企業(yè)的稅收減少，使其甚至低于經濟驅使它到達的那個點。當然，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到減輕稅收負擔和實現稅收零風險的目的，在稅法所允許的范圍內，對企業(yè)的經營、投資、理財、組織、交易等各項活動進行事先安排的過程。從納稅籌劃的概念中可以看出：短期內，企業(yè)進行納稅籌劃的目的是通過對經營活動的安排，減少繳稅，節(jié)約成本支出，以提高企業(yè)的經濟效益；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)進行納稅籌劃都是很有意義的。在掌握納稅籌劃概念的基礎上，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，進而了解稅務機關對“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進行，因此，籌劃的先決條件是掌握國家稅收法規(guī)和政策，同時了解稅務機關對“合理和合法”的納稅解釋。一方面，從憲法和現行法律規(guī)定中弄清什么是“合理和合法”。另一方面，從稅務機關組織和管理稅收活動以及司法機關受理和審判稅務案件中，具體了解行政和司法機關在執(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向、順應立法意圖的。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工程，要求籌劃人員精通稅法、會計、投資、金融、貿易等專業(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，應該聘請稅收籌劃專家來進行，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，會計師事務所、律師事務所及稅務師事務所等中介機構已在逐步開展稅收籌劃業(yè)務，憑借他們較強的專業(yè)業(yè)務能力，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。四是要準確把握稅收籌劃的尺度。一是不應忽視非稅利益。納稅人在生產經營過程中所關心的不僅僅是涉稅利益，還關心非稅利益。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)模經濟利益、廣告經濟利益等非稅利益，不能過分看重涉稅利益而忽視重要的非稅利益。二是不應只是稅收籌劃人員“孤軍奮戰(zhàn)”。稅收籌劃不應只是稅收籌劃人員的孤立籌劃、“閉門造車”，而應加強與其他部門、其他人員溝通和協調，得到他們的理解和支持。三是不應忽視涉稅風險。企業(yè)稅務籌劃時，必須充分考慮隱藏的涉稅風險，采取措施分散風險，使風險適當地均衡，化險為夷，趨利避害，爭取更大的稅收收益。四是不應忽略享用稅收優(yōu)惠政策潛在的機會成本。企業(yè)在籌劃時，需認真進行成本效益分析，判斷經濟上是否可行、必要，能否給企業(yè)帶來純經濟效益的增加，只有稅務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)應納稅收入就越少。當企業(yè)的利潤和應納稅款越高時，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，對應納稅較少時采取有利措施的最好時機是在納稅年度之前。稅收籌劃的基礎在考慮任何一種稅收籌劃方法時，每一個企業(yè)都應該記?。弘m然稅務局有時會反對，但法律賦予了每個納稅者有通過籌劃來降低稅負的權利。所以在每個納稅年度末時，經營者會面臨如何對應納稅收入進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)所有者能減少聯邦的稅率，但是他們可以通過其他行動來達到相同的效果。?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)組織機構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）轉到一個低稅