译文模板(翻译成中文以后3000字左右).doc

西安邮电大学 毕 业 设 计（论 文）外文文献翻译学 院： 经济与管理学院 专 业： 班 级： 学生姓名： 导师姓名： 职称： 起止时间：2010年 12月20日 至 2011年 6月20日（英文文献字体及格式由个人自定，译文字体及格式与论文正文格式相同。）英文原文Enterprises of the major means of tax planning Tax planning is the premise of strict enforcement of tax laws to minimize taxcustoms tax called. Enterprises to carry out the correct tax the need for the adoptionof the following major route of transmission. First reasonable means of financing options. In accordance with the provisionsof Chinas current tax law corporate interest payments on the loan within a certainrange can be pre-tax expenses and dividends can only be spending the after-taxprofits of enterprise expenses. From a tax point of view appropriate to the bankbusiness loans and financing between enterprises rather than directly to thefund-raising benefits. Second a reasonable choice of trading partners. Chinas existing value-added taxsystem has a general taxpayers and small-scale taxpayers on the points choose adifferent supplier object the tax burden on enterprises is not the same. For examplewhen the Department of suppliers of value-added tax general taxpayer the businessafter the purchase of goods according to the amount of tax deduction of input taxamount of the corresponding balance after payment of value-added tax if thepurchase of goods for small-scale taxpayers VAT can not be achieved Its not containthe amount of input tax deduction the tax burden more than the former. Such as openinvoices can also be part of deduction. Third the easy way out tax conversion. Enterprises will be converted tohigh-tax low-tax refers to economic activities in the same there are a variety ofrevenue options to choose from the taxpayers to avoid high-tax point choose thelow tax and reduce the tax liability . The most typical example of this is to runnon-taxable to the tax planning services. From the tax point of view run mainly two:First the same taxes different tax rates. Systems such as supply and marketingenterprises the general operating tax rate is 17 of the means of subsistence but alsothe operating value-added tax rate of 13 of the agricultural means of production andso on. Second different taxes different tax rates. This usually refers to types ofenterprises in their business activities both value-added business project the projectalso involves the business tax. Fourth the cost of reasonable expenses. Enterprises does not violate tax laws andfinancial system under the premise of the full cost of the reasonable expenses thatmay occur on the full estimated losses and narrow the tax base and reduce the amountof taxable income. Countries allow for costs incurred in the projects such as wagesrespectively the total amount of tax by 2 14 1.5 extracts of trade union fundsstaff welfare staff education funding should be sufficient to mention as much aspossible to the whole. For some of the losses that may occur such as bad debt lossesbusinesses should be fully expected in the tax law as far as possible the extentpermitted by the cap enough to reserve. This is in line with the national tax law andfinancial system can receive the tax effect. Fifth to reduce tax liability. Factors that affect the tax liability there are twonamely tax base and tax rates the smaller the tax base lower tax rates tax liability isalso smaller. Tax planning can start from these two factors to find legitimate ways toreduce tax liability. For example an enterprise December 30 2005 estimated taxableincome amounted to 100200 yuan the enterprise income tax liability 25050 yuan100200 25. If the corporate tax planning tax consulting fees to pay 200 yuanthe corporate taxable income 100000 100200-200 income tax liability 27000 yuan100000 27 can be found by comparing for tax planning to pay only 200 yuan6066 yuan tax is 33066-27000. Sixth to weigh the severity of the overall tax burden. For example manyvalue-added tax planning programs have the general taxpayer and the taxpayer tochoose small-scale planning. If an enterprise is a non-tax-year sales of about 900000yuan of production enterprises and enterprises to buy the materials each year the priceof non-value-added tax of 70 million or less. The companys accounting system theconditions identified as the general taxpayers. If that is the general taxpayer thecompanys products are value-added tax rate applies to 17 capital gains tax liability34000 yuan 90 17 -70 17 If it is small-scale taxpayers the rate is 6 5.4VAT liability million 90 6 3.4 million. Therefore from the perspective ofvalue-added tax general taxpayer should be selected. But in fact althoughsmall-scale VAT taxpayers pay 20000 yuan but the input tax amount of 119000yuan 70 17 although it can not offset the costs thereby increasing the cost of119000 yuan the income tax reduction of 2.975 million 11.9 25 than pay a20000 yuan of value-added tax. Therefore the business tax planning in the selectionof programs not only to look in a certain period of time watching the program on taxless and to consider business development goals to choose to increase their overallrevenue program. Seventh take full advantage of preferential taxation policies. For taxpayers theuse of tax incentives for tax planning focuses on how the rational use of tax policiesand regulations shall apply to the lower or more favorable tax rates a well-plannedproduction and operation activities the actual tax burden to a minimum in order toachieve Festival tax effect. For example according to Chinas Law of the StateCouncil for approval of high-tech industrial development zone of the high-techenterprises since the production from the fiscal year income tax exemption for 2years. To-business use of wastewater waste gas waste residue and other waste as themain raw materials for production 5 years in the income tax reduction or exemption.In addition to support agriculture and the development of UNESCO Wei investmentcountries have different tax incentives. Business operators should refer to policycomparing the investment environment investment income investment risks andother factors decided to invest in the region investment direction as well asinvestment projects a reasonable tax planning in order to reduce the corporate taxburden. It should be noted that the above-mentioned methods taxpayers use tax on theone hand it is necessary to comply with the characteristics of enterprise productionand management overall planning comprehensive consideration and can not cater forall kinds On the other hand to keep learning and understanding of national trendsand policies on tax reform measures amendments and adjustments accurately graspthe limits of tax regulations and policies in-depth study of the relevant provisions oftax laws to prevent tax and give rise to other problems.中文译文企业税收筹划的主要途径：纳税筹划是在严格执行税法前提下，尽量减少缴税，习惯称其为节税。企业要正确地进行节税，需要通过以下的主要途径。 一、选择合理的筹资方式。根据我国现行税法规定，企业的借款利息支出在一定范围内可以税前列支，而股息支出则只能在企业的税后利润中列支。从节税的角度看，企业适度向银行借款和企业间的相互融资，要比企业直接向社会筹资优惠。 二、选择合理的交易对象。我国现行增值税制度规定有一般纳税人和小规模纳税人之分，选择不同的供货对象，企业所负担的税负则不相同。例如，当供货方系增值税一般纳税人时，企业购进货物后，可按销项税额抵扣相应的进项税额后的余额缴纳增值税；如果购买小规模纳税人的货物，不能取得增值税专用发票的，其含有进项税额不能抵扣，税负比前者要多。如开专用发票也可抵扣一部分。 三、“避重就轻”转换纳税义务。企业将高纳税义务转换为低纳税义务，是指在同一经济行为中，有多种税收方案可供选择时，纳税人避开“高税点”，选择“低税点”，可减轻纳税义务。最典型的例子就是对兼营非应税劳务进行的节税筹划。从税收角度来看，兼营主要包括两种：一是税种相同，税率不同。例如供销系统企业，一般既经营增值税率为 17的生活资料，又经营增值税率为 13的农用生产资料等。二是不同税种，不同税率。该种类型通常是指企业在其经营活动中，既经营增值税项目，又涉及营业税项目。 四、合理列支各项费用。企业可以在不违反税法和财务制度的前提下，通过对各项费用充分合理的列支，对各项可能发生的损失进行充分估计，缩小税基，减少应纳税所得额。对于国家允许在费用中列支的项目，如分别按计税工资总额的 2、14、1.5提取的职工工会经费、职工福利费、职工教育经费，应尽可能地提足提全。对于一些可能发生的损失，如坏账损失等，企业应充分预计，在税法允许的范围内尽可能按上限提足准备金。这既符合国家税法和财务制度的规定，又能收到节税的效果。 五、降低应纳税额。影响应纳税额的因素有两个，即计税基数和税率，计税基数越小，税率越低，应纳税额也越小。进行税务筹划可从这两个因素入手，找到合法的办法来降低应纳税额。例如，某企业 2005 年 12 月 30 日测算的应纳税所得额为 10.02 万元，则企业应纳所得税 25050 元（10020025）。如果该企业进行了税务筹划，支付税务咨询费 200 元，则该企业应纳税所得额 100000 元（100200-200），应纳所得税 27000 元（10000027），通过比较可以发现，进行税务筹划支付费用仅为 200 元，却节税