税收筹划的外文文献及翻译

1、时忖呎Planning forever tax SaV ingsLear n how to keep your tax bill at the legal minimum and keep it there!By Mark E.BattersbyNow is the best time to thi nk about reduci ng the orn ame ntal and miscella neous metal OPerati on tax bill eve n lower tha n the point the economy may have drive n it to.And,o

2、f COUrSe,aim 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 PrOfeSSi on als or UtiIiZe SOftWare PrOgramS to en SUre a low tax bill,the real goal should be a low tax bill for not just this tax year but year-after-year.The

3、best guara ntee of con SiSte ntly low tax bill,this year,next year,and so-on down the road is,of COUrSe,tax planning.TaX pla nning is easy:the more tax deduct ions take n,the lower the fabricati ng OPerati ons taxable in come will be-at least for this tax year.Of COUrSe,ig noring pote ntial tax dedu

4、cti ons this year might mean Sig nifica nt SaV ings in Iater years Whe n PrOfitS-and tax bills-are higher.Either way,i n order for deduct ions to coun t,the time to make the moves n ecessary for those low tax bills is before the end of the tax year.TaX Pla nning BaSiCSWhe n thinking about any type o

5、f tax pla nnin g,every metal fabricator should keep in mi nd that although the IRS may OCCaSi on ally disagree,the COUrtS stro ngly back every taxpayerright 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 fabr

6、icator faces SeVeraI differe nt opti ons as to how to complete Certa in taxable tran SaCti ons.OUt tax SyStem has graduated rates that in CreaSe along With the in come of the metal fabricati on bus in ess at VariOUS tax rates.Thus,o ne Strategy for SaV ing taxes means reducing the tax bracket of the

7、 fabricating OPeratiOn.Getting the most from the temporary 15-PerCent tax rate for dividends,means finding another Way to reduce corporate level income-and taxes?ObViOUSI y,n either an orn ame ntal metal fabricati ng bus in ess nor any bus in ess OWnerCan literally reduce their federal in come tax r

8、ate.They Can however,take acti ons that will have a SimiIar effect.For example:Choos ing the OPtimaI from of orga ni Zati on for the bus in ess(suchas sole PrOPrietOrShiP,part nership,corporatio n or S Corporati on ,Although not a year-e nd tax pla nning Strategy,this optio n deserves atte nti on in

9、 the overall tax pla nning PrOCeSS especially in light of the CUrre nt,a nd temporary,15 PerCe nt tax rate on divide nds Paid by in Corporated metalworki ng bus in esses. StrUCtUri ng tran SaCt ions so that Payme nts received are CaPitaI gain s.L on g-term CaPitaI gains earned by non-corporate taxpa

10、yers are SUbjeCt to lower tax rates tha n other in come.Shifting in come from a high-tax bracket in dividual(such as you,the bus in ess own er),to a lower-bracket in dividual(such as your ChiId).O ne fairly,simple时 HT 亦-Way to accomplish this is by hiring your Children.Another POSSibility is to make

11、 One or more ChiIdre n Part ners in the bus in ess,sothat net PrOfitS are Shared among a Iarger group.While the tax laws limit the USefUlnessof this Srtategy for Shifting UnearneCr in come to ChiIdre n Un der the age of 14,some opport Un ities to lower tax rates still do exist.Remember,however,the t

12、ime to think about those StrategieS is during the COUrSe of the tax year.Con SiSte ntly Con SiSte ntAlthoUgh the goal is USUally to redUce taxes this year,to be really effective the tax bracket ShOUld be con SiSte nt year-after-year.If in come is UP this year bUt expected to be dow n n ext year,for

13、in Sta nce,a n orn ame ntal metal bUS in ess might Want to postp one assetsales or other UnUSUal tranSaCtions Until next year When the additional PrOfitS may not be as likely to PUt the OPeration into a higher tax bracket.Or,cQnversely if in come and PrOfitS are dow n this year,dispos ing of Unn eed

14、ed eqUipme nt or bUS in ess assets Via a PrOfitabIe sale jUst might gen erate extra in come,i ncome taxed at the OPerati on CUrre nt low tax rates.DePending on the CirCUmStances,a nUmber of Iegitimate StrategieS a metal fabricat ing bUS in ess Can employ before yearse nd will help them rema in in th

15、e Same bracket this year, next year,a nd for many year thereafter.Those basic year-e nd SaV ings StrategieS in cUde:Delaying Collections: A CaSh basis metal fabricating OPeration Can delay year-e nd billi ngs Un til late eno Ugh in the year so Payme nts will not come in Until the following year.ACCe

16、Ierate Payme nts:WhereVer POSSible, PrePay dedUCtible bUS in ess expenses,incUding rent,interest,taxes,insUrance,etc.Also,keepn mind that the tax rUles limit tax dedUCt ions for some PrePaid expe nses.ACCeIerate Large PUrChases:CIose the PUrChaSe of depreciable PerSonal PrOPerty or real estate Withi

17、n the CUrre nt year.ACCeIerate OPerating EXPenses:If POSSible,accelerate the PUrChaSe of SUPPIieS or SerViCeS or the making of repairs.ACCeIerate DePreCiation: Elect to expense or immediately Write-Off the cost of new eqUipme nt in Stead of depreciat ing it.Remember,the new SeCti on 179 tax rUles no

18、w Permit every metal fabricator to dedUCt,as an expe nse,Up to $250,000 in expe nditUres for new eqUipme nt.NatUrally,what a PartiCUIar bUS in ess Can do depe nds a great deal on the acco Un ti ng method USed by the OPerati on.A CaSh basis metal fabricat ing OPerati on,for exampIe,dedUctsexpe nsesas

19、 Paid and receipts become in come Whe n received-or made available.A n accrUal-basis bUS in ess realizes in come Whe n billed and expe nses Whe n inCUrred-regardless of Whe n in come is actUaIIy,received,or Whe n Payme nt is made.ThiS year law ChangesThe AmeriCan ReCOVery and Reinvestment ACt (ARRA)

20、 earlier this year时忖呎exte nded a nu mber Of expiri ng PrOViSi OnSand Created a few more that WiIl affect the year-e nd pla nning PrOCeSs.For example:FirSt-year 50% bonus depreciat on: ARRA exte nded the 50% bonus first-year depreciati on allowa nce available for 2008 for 2009.In CreaSedSeCt ion 179

21、expe nsin g:DUri ng 2009,or name ntal metal bus in esses Can choose to expe nses and immediately deduct UP to $250,000 of the cost of qualifying PrOPerty and equipment.The $250,000 maximum expensing amount is reduced if the cost of all SeCtion 179 PrOPerty PIaCed in SerViCe in 2009 exceeds $800,000.

22、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 converted from regular C corporation StatUS at least SeVe n tax years before the CUrre nt tax year.Goi ng,goi ng,g oneMaki

23、ng year-end planning more Urgent than usual,a number of PrOViSions in our tax law expire in 2009.Am ong the expiri ng PrOViSi ons are:The tax Credit for research an CbXPerime ntati On expe nses.In CreaSed alter natiVe minimum tax (AMT) exempti on amoun ts.15-year Straight-Iine CaSt recoVery for qual

24、ified IeaSehaId improVements,qualified restaura nt build ings and improVeme nts,a nd qualified retail improVeme nts. Additional first-year depreciation for 50% of basis of qualified property.In CreaSe in expe nsing to $250,000/$800,000.EXPensing of Brownfield s”enVironmental remediation costs.EmPOWe

25、rme nt zone tax incen tiVes.TaX incentiVes for investment in the DiStriCt of Columbia.Ren ewal com mun ity tax incen tives.The FUTA SUrtaX of 0.2 PerCe nt.SiXty-five PerCent SUbSidy for Payment of COBRA health Care COVerage con ti nu ati on PremiUms.RedUCed estimated tax Payme nts for small bus in e

26、sses.USe of Sin gle-employer defi ned ben efit pla ns prior year adjusted funding target atta inment PerCe ntage to determ ine applicatio n of IimitatiO n on ben efit accruals.TaX tail should not Wag the dogThere is a great deal of PreSSUre in many metal fabricati ng bus in esses to con ti nue CUtti

27、 ng costs,i ncludi ng taxes.This coin CideS With in CreaSed SCrUti ny of tax returns on many IeVelS of government.Identifying opportUnities for tax deductions WithOUt running afoul of CaSh-StraPPed,state and local tax authorities should play a role in the pla nning process.On a SimiIar no te,the fin

28、an cial or OPerati onal Stre ngths of a bus in ess tran SaCti on should always Sta nd on their own ,aside from any tax ben efits derived from them.There is also the questi on of Whether a tax deduct ion should be take n or if时忖呎Iegallyfeasiblejg no red.An excellent illustratiOn Of the flexibility Of

29、 OUr tax rules are those governing bonu ses.A metal fabricati ng bus in ess OPerat ing 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 bonuSeS are not taxable to employees Until 2010,but are deduc

30、tible on the OPerations 2009 tax return -so long as announCed before the end of 2009,a nd Paid before MarCh 16,2010.On the other han d,while few bus in esses are in a POSiti on to Pay employee bonu ses,a n orn ame ntal and miscella neous metalbus in ess may ben efit by delay ing in come Un til n ext

31、 year.Remember,however,there is con StrUCtiVe receipt Whe n in come is made available to the fabricat ing bus in ess.TaX pla nning all the timeAlthough tax planning should be a year-roUnd PrOCeSs,a number of year-end StrategieS Can reduce not onIy this yeds tax bill,but future tax bills as well.The

32、OWnerS and man agers of every metal fabricatio n bus in ess should also be taking additional StePS to enSUre the SUCCeSS of the OPeration in 2010.Whether or not the metalworki ng OPerati on is faci ng a large tax bill or SeVereIy lower taxable income,professional advice is almost a necessity.There s

33、hould however,be no UnCertainty regarding the need for planning to minimize taxes this year as well as in future tax years.Far your in formati OnThe goal: YaU ShaUId always StriVe to keep your tax bill at the absolute minimum.The key is good tax pla nnin g,a nd look ing at What decisi On Wark best i

34、n the long-run.For in Sta nce,sometimes itsbetter to ignore a Pate ntial tax deduct ion One year to SaVe more in a later year Whe n tax bills are higher.OPtimiZe your CamPany: Da you have the best StrUCtUre far yaur CamPany,such as a Partn ership,praprietarship,ar S CarParatia n?Other tips: HaVe you

35、 StrUCtUred tranSaCtions Sa that Payments received are CaPitaI gains?Can you Shift inCame 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 ChiIdren Or make them a Partner in the bus in ess, WhiCh allows the n

36、 ext PrOfitS to be Shared among a Iarger group.While the tax laws limit the Shifti ng UnearneCr in come to ChiIdre n Un der age of 14,some opport Un ities do exist.时 HT 彳永久节税筹划学会怎样在合法范围内将税额减少到最低并一直保持下去现在是考虑降低金属饰品和五金经营税额的最好时机，因为那甚至可以比自 然经济趋势下所能达到的税额更低。当然，我们也要设法在合法范围内将未来很 多年的税额一直保持最低。尽管很多人会依赖于税务专家的建议和

37、帮助，或者是使用软件来保证低税 额，但真正的目的不光是降低今年的而应该是从今往后每一年的。为此，最好的保证当然就是纳税筹划了。税收筹划很简单：存在的减免税款越多，制造经营的应缴税所得越低，至少 今年的会低。当然，只有当后几年的盈利和税额更高时， 忽略今年的可能减免税 额才会更有意义。不管怎样，如果想使减免成功，就必须在纳税年度结束前进行 必要的年度间转移。税收筹划基本原理当考虑使用哪种缴税筹划时，所有金属制造者都应该记住，尽管有时你的筹 划会被国税局否定，但每一个纳税人都有权力选择能使自己的纳税义务降到最低 的方法，且这一权力受到法院的强烈支持。所以，纳税年度即将结束之时，每个 制造者都得选择

38、怎样完成某些需纳税交易。我们的税收制度规定了一种递进的税率， 金属制造生意的收入越高，税率也 会随之增高。所以，减少税额的其中一种策略就是降低纳税等级。对于股息目前 征收的是15%的税率，充分利用该税率意味着寻求其他方式减少公司收入， 但这 样做能不能也减少税额呢？显然，不论是金属饰品制造商还是其他行业的商人都不能真正地减少联邦税 税率。但是，他们可以采取其他措施，从而达到相近的效果，比如：选择营业的最优形式（比如个体经营，合伙企业，公司，或小型企业公 司）。尽管该选择并不属于年末税收筹划，但对整体的税收筹划过程来说 值得重视。特别是对于采取企业制的金属相关行业来说， 按照目前税法， 对股息征

39、收的暂时是15%税率。安排好交易，使该交易的收款成为资本增益。因为对于非公司制企业的 纳税人来说，长期资本收益得税率比其他种类收入的税率低。将处于高纳税等级的个人收入（例如你，企业主）转给处于低纳税等级 的人（例如你的子女）。达成此目的相当简单的一种方法就是雇佣你的子 女工作。另一种可能的方法是，使一名或多名子女成为合伙企业的合伙 人，这样更多人可以参与分配净利润。将非劳动所得的收入转给14岁以下的子女是受税法限制的，所以上述方法 显得不是那么有用，但仍然存在其他用于降低税率的方法。请牢记，需在纳税年 度期间考虑采取何种策略。始终一致尽管目的基本上是为了少缴税，但若真要达到有效，纳税等级应该每

40、年一致。 例如，如果今年收入高，但是预期下一年会减少，金属饰品商人可能会把销售或 者其他特殊交易推迟到下一年，没有这些额外利润，今年的收入就不太会进到更时 HT 彳高的纳税等级里去。相反，如果今年的收入和利润低，通过出售闲置设备或者货 物会产生更多收入，但对这些收入征收的是今年较低税率。在年度结束之前，金属制造商人可以根据各种情况， 采取合法的策略，使自 己的纳税等级在今年，明年，乃至以后的许多年不发生改变。这些策略包括：延迟收款：采取现金制会计的金属制造商可以将年末的账单尽量延迟， 那样收款就可以计入到下一年。加速付款：如果可能的话，预付那些可减免的企业费用，包括租金，利 息，税金，保险等等

41、。但同时要记住税法限制了某些预付费用的减免。 加速大额购买：在当年年内完成应计折旧的个人财产或不动产的购买。 加速经营费用：如果可能的话，加速物资的购买以及服务和维修付款。加速折旧：对于新设备，选择将其作为费用或者直接做成本冲销，而不 是进行折旧。记住，新税收规章的179条款现在允许金属制造者为新设 备扣除上限为25万美元的费用。自然而然的，特定行业能做些什么很大程度上依靠经营时采用的会计记录方 法。比如，金属制造行业用了现金制会计，在付钱时记录支出，收到钱或者可获得钱时记录收入。采用权责发生制会计，就是不管是否实际收到欠款，当开出票 据时就算实现收入，也不管是否已付钱，实际发生消费时就记录支出。今年的税法变化今年年初的美国复苏与再投资法案（ARRA ）延长了一系列条款的有效期， 并设立了某些新条款。这些条款会对年末的筹划过程产生影响，例如：第一年会有50%的额外折旧：美国复苏与再投资法案将针对 2008年有 效的第一年50%额外折旧延长到了 2009年。增加179条款的费用：在2009年，对于符合条件的财产和设备，金属装 饰业可以选择支出并立即扣除上限为 25万美元的成本。但如果2009年 所有符合179条款且投入运行的财产成本超过 80万美元的话，该25万 美元的扣除上限将会减少。小型企业公司的固有利得的持有期。在2009年和2