企业税收筹划中英文对照外文翻译文献

中英文对照外文翻译文献(文档含英文原文和中文翻译)1、EnterprisesofthemajormeansoftaxplanningTaxplanningisthepremiseofstrictenforcementoftaxlawstominimizetax,customstaxcalled.Enterprisestocarryoutthecorrecttax,theneedfortheadoptionofthefollowingmajorrouteoftransmission.First,reasonablemeansoffinancingoptions.InaccordancewiththeprovisionsofChina'scurrenttaxlaw,corporateinterestpaymentsontheloanwithinacertainrangecanbepre-taxexpenses,anddividendscanonlybespendingtheafter-taxprofitsofenterpriseexpenses.Fromataxpointofview,appropriatetothebankbusinessloansandfinancingbetweenenterprises,ratherthandirectlytothefund-raisingbenefits.

Second,areasonablechoiceoftradingpartners.China'sexistingvalue-addedtaxsystemhasageneraltaxpayersandsmall-scaletaxpayersonthepoints,chooseadifferentsupplierobject,thetaxburdenonenterprisesisnotthesame.Forexample,whentheDepartmentofsuppliersofvalue-addedtaxgeneraltaxpayer,thebusinessafterthepurchaseofgoods,accordingtotheamountoftaxdeductionofinputtaxamountofthecorrespondingbalanceafterpaymentofvalue-addedtax;ifthepurchaseofgoodsforsmall-scaletaxpayers,VATcannotbeachievedItsnotcontaintheamountofinputtaxdeduction,thetaxburdenmorethantheformer.Suchasopeninvoicescanalsobepartofdeduction.Third,"theeasywayout"taxconversion.Enterpriseswillbeconvertedtohigh-taxlow-tax,referstoeconomicactivitiesinthesame,thereareavarietyofrevenueoptionstochoosefrom,thetaxpayerstoavoid"high-taxpoint",choosethe"lowtax"andreducethetaxliability.Themosttypicalexampleofthisistorunnon-taxabletothetaxplanningservices.Fromthetaxpointofview,runmainlytwo:First,thesametaxes,differenttaxrates.Systemssuchassupplyandmarketingenterprises,thegeneraloperatingtaxrateis17%ofthemeansofsubsistence,butalsotheoperatingvalue-addedtaxrateof13%oftheagriculturalmeansofproductionandsoon.Second,differenttaxes,differenttaxrates.Thisusuallyreferstotypesofenterprisesintheirbusinessactivities,bothvalue-addedbusinessproject,theprojectalsoinvolvesthebusinesstax.

Fourth,thecostofreasonableexpenses.Enterprisesdoesnotviolatetaxlawsandfinancialsystemunderthepremiseofthefullcostofthereasonableexpenses,thatmayoccuronthefullestimatedlossesandnarrowthetaxbaseandreducetheamountoftaxableincome.Countriesallowforcostsincurredintheprojects,suchaswages,respectively,thetotalamountoftaxby2%,14%,1.5%extractsoftradeunionfunds,staffwelfare,staffeducationfundingshouldbesufficienttomentionasmuchaspossibletothewhole.Forsomeofthelossesthatmayoccur,suchasbaddebtlosses,businessesshouldbefullyexpectedinthetaxlawasfaraspossibletheextentpermittedbythecapenoughtoreserve.Thisisinlinewiththenationaltaxlawandfinancialsystem,canreceivethetaxeffect.

Fifth,toreducetaxliability.Factorsthataffectthetaxliabilitytherearetwo,namely,taxbaseandtaxrates,thesmallerthetaxbase,lowertaxrates,taxliabilityisalsosmaller.Taxplanningcanstartfromthesetwofactorstofindlegitimatewaystoreducetaxliability.Forexample,anenterpriseDecember30,2005estimatedtaxableincomeamountedto100,200yuan,theenterpriseincometaxliability25050yuan(100200×25%).Ifthecorporatetaxplanning,taxconsultingfeestopay200yuan,thecorporatetaxableincome100,000(100200-200),incometaxliability27,000yuan(100000×27%),canbefoundbycomparing,fortaxplanningtopayonly200yuan,6066yuantaxis(33066-27000).

Sixth,toweightheseverityoftheoveralltaxburden.Forexample,manyvalue-addedtaxplanningprogramshavethegeneraltaxpayerandthetaxpayertochoosesmall-scaleplanning.Ifanenterpriseisanon-tax-yearsalesofabout900,000yuanofproductionenterprisesandenterprisestobuythematerialseachyearthepriceofnon-value-addedtaxof70millionorless.Thecompany'saccountingsystem,theconditionsidentifiedasthegeneraltaxpayers.Ifthatisthegeneraltaxpayer,thecompany'sproductsarevalue-addedtaxrateappliesto17%capitalgainstaxliability34,000yuan(90×17%-70×17%);Ifitissmall-scaletaxpayers,therateis6%,5.4VATliabilitymillion(90×6%)>3.4million.Therefore,fromtheperspectiveofvalue-addedtaxgeneraltaxpayershouldbeselected.But,infact,althoughsmall-scaleVATtaxpayerspay20,000yuan,buttheinputtaxamountof119,000yuan(70×17%),althoughitcannotoffsetthecosts,therebyincreasingthecostof119,000yuan,theincometaxreductionof2.975million(11.9×25%),thanpaya20,000yuanofvalue-addedtax.Therefore,thebusinesstaxplanningintheselectionofprograms,notonlytolookinacertainperiodoftimewatchingtheprogramontaxless,andtoconsiderbusinessdevelopmentgoals,tochoosetoincreasetheiroverallrevenueprogram.

Seventh,takefulladvantageofpreferentialtaxationpolicies.Fortaxpayers,theuseoftaxincentivesfortaxplanningfocusesonhowtherationaluseoftaxpoliciesandregulationsshallapplytothelowerormorefavorabletaxrates,awell-plannedproductionandoperationactivities,theactualtaxburdentoaminimuminordertoachieveFestivaltaxeffect.Forexample,accordingtoChina'sLawoftheStateCouncilforapprovalofhigh-techindustrialdevelopmentzoneofthehigh-techenterprises,sincetheproductionfromthefiscalyearincometaxexemptionfor2years.To-businessuseofwastewater,wastegas,wasteresidueandotherwasteasthemainrawmaterialsforproduction,5yearsintheincometaxreductionorexemption.Inaddition,tosupportagricultureandthedevelopmentofUNESCOWeiinvestment,countrieshavedifferenttaxincentives.Businessoperatorsshouldrefertopolicy,comparingtheinvestmentenvironment,investmentincome,investmentrisksandotherfactors,decidedtoinvestintheregion,investmentdirection,aswellasinvestmentprojects,areasonabletaxplanning,inordertoreducethecorporatetaxburden.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（100200×25%）。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（100000×27%），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6066元（33066-27000）。六、权衡整体税负的轻重。例如，很多筹划方案中都有增值税一般纳税人与小规模纳税人选择的筹划。如某企业是一个年不含税销售额90万元左右的生产企业，企业每年购进的材料不含增值税的价格大致在70万元左右。该公司会计核算体系健全，有条件认定为一般纳税人。如果是一般纳税人，公司产品的增值税适用税率是17%，应纳增值税3.4万元（90×17%-70×17%）；如果是小规模纳税人，税率为6%，应纳增值税5.4万元（90×6%）＞3.4万元。因此，仅从增值税角度考虑应选择一般纳税人。但实际上，虽然小规模纳税人多纳增值税2万元，但其进项税额11.9万元（70×17%），虽然不能抵扣却可以计入成本，从而增加成本11.9万元，所得税减少2.975万元（11.9×25%），大于多纳的增值税2万元。因此，企业在选择税务筹划方案时，不能仅把目光盯在某一时期纳税较少的方案上，而要考虑企业的发展目标，选择有利于增加企业整体收益的方案。七、充分利用税收优惠政策。对于纳税人来讲，利用税收优惠政策进行纳税筹划的重点在于如何合理运用税收政策法规的规定，适用较低或较优惠的税率，妥善规划生产经营活动，使其实际税负最低，以达到节税的效果。例如，根据我国税法规定，对国务院批准的高新技术产业开发区内的高新技术企业，自投产年度起免征所得税2年。对企业利用废水、废气、废渣等废弃物为主要原料进行生产的，可在5年内减征或免征所得税。此外，对用于支持农业以及教科卫事业发展的投资，国家也有不同的税收优惠政策。企业经营者应参照政策规定，综合比较投资环境、投资收益、投资风险等因素，决定投资区域、投资方向以及投资项目，合理进行税务筹划，以减少企业税负。2、StudyontheTaxPlanningofEnterpriseIncomeTax3.TaxplanningintheproductionandmanagementstageofenterpriseThetaxbaseoftheenterpriseincometaxisthetaxableincomeamountwhichequalstothatanenterprise’stotalincomeamountofeachtaxyeardeductsthetax-freeincomes,tax-exemptincomes,eachdeductionitemsaswellasthepermittedremediesforlossesofthepreviousyears.Andtheincomeitems,tax-freeincomesandtax-exemptincomesandeachdeductionitemsareallgeneratedintheproductionandmanagementoftheenterprise.Sothetaxplanningoftheenterpriseincometaxintheproductionandmanagementcanbeimplementedfromtwoitemssuchastheincomeitemsandthedeductionitems.3.1TaxplanningofincomeThetotalincomeamountoftheenterpriseinthepresenttermisdecidedbythesalesamountoftheproduct,theunitsalespriceoftheproductandtheselectedsalesmodeoftheproduct,sothetaxplanningoftheenterpriseincometaxabouttheincomemainlyincludesthescaleofproductionandsale,thesalespriceandthesalesmode.First,fortheplanningofproductionandsalescale,underthepremiseofcertainsaleunitprice,theincomescaleoftheenterpriseisdecidedbythesalesamount.Thescaleofproductionandsalebelongstotheitemindependentlycontrolledbytheenterprise,andthescaleofproductionandsalewillinfluencethetaxburdenoftheenterprisewhichwillinfluencethescaleofproductionandsaleinthesameway.Therefore,whentheenterpriseconfirmsthescaleofproductionandsale,itmustconsiderthetaxburdenatterm.Accordingtotheenterprise’sselfmanagementability,theenterpriseshouldfindthecriticalpointofprofitandloss,andseekthescaleofproductionandsalewithmaximumprofits.Second,fortheplanningofsalesprice,underthepremiseofcertainproductionandsaleamount,theincomescaleoftheenterpriseisdecidedbythepricelevelwhichisalsotheitemindependentlycontrolledbytheenterprise.Theenterpriseshouldconsidermanyfactorssuchasthecostlevel,themarketdemandandthecompetitionstrategy,andthetaxburdenlevelistheimportantfactorwhichshouldbeconsideredbytheenterprise,andtheconfirmationofthesalespricecannotonlyincludethepre-taxincomeandincometaxoftheenterprise,butwilldirectlyinfluencetheincrementtaxandotherrelativetaxes.Inthetaxplanningofincome,weshouldtakethesalespriceasthefactorweshouldmainlyconsidered.Third,fortheplanningofsalesmode,inthesalesprocessoftheproduct,theenterprisepossessestheindependentselectionrighttothesalesmode,anddifferentsalesmodealwaysapplyindifferenttaxpolicies,i.e.thetreatmentdifferenceoftaxexistsinthisaspect,whichoffersthepossibilitytoutilizedifferentsalesmodetoplantheincometax.Inaword,underthepremisedisobeyingthetaxlaw,theenterpriseshouldcompresstheincomescalewhichhasexceededthecriticalpointofthetaxratefromthesalesscaleandthesalesprice,andmaketheenterpriseobtainthepreferencepoliciesoflowtaxrate.Fortheselectionofsalesmode,theenterpriseshoulddelaytheimplementationoftheincomeandthetaxobligationtothebest,whichwillnotonlycompresstheincomescaleinthepresenttermtomaketheenterpriseobtainthepreferencepolicyoflowtaxrate,butalsomaketheenterpriseobtaintheprofitofinterest-freeloanbecauseofdelayingtheimplementationoftaxobligation.3.2TaxplanningofcostchargedeductionThepayoutoftheenterprisecanbedividedintotheprofitablepayoutandthecapitalpayoutaccordingtothetimeoftheprofitableterm.Theprofitablepayoutshouldbereportedinthepresentcostcharge,andthecapitalpayoutisdividedandrespectivelyreportedinthecostchargesofthepresentandfutureterms.Forthesetwosortsofpayout,theplanningoftheenterpriseincometaxshouldtreatthemdifferently.3.2.1TaxplanningofprofitablepayoutBecausedifferentsituationsofprofitandloss,anddifferenttaxpreferenceswilldifferentlyinfluencethetaxplanningofenterprise,soweshouldrespectivelyplanthetaxoftheprofitablepayoutaimingatdifferentsituationsofprofitandloss.First,supposetheenterpriseisprofitable,becausetheprofitablepayoutcanbedeductedfromtheenterpriseincometax,theenterpriseshouldselecttheplanningmethodwithlargeprophasecost.Tomakethetaxdeductioneffectofthecostexertitsfunctionassoonaspossible,anddelaytherealizationoftheprofit,thenenterpriseshoulddelaythetaxobligationtimeoftheincometax.Second,supposetheenterpriseisinloss,theplanningmethodshouldbecombinedwiththelossremedyoftheenterprise.Theenterpriseshouldtrytomakethecostchargeintheyearwithpretaxlossremedyhigherandmakethecostchargeintheyearwithoutorincompletelywithpretaxlossremedylower,andaccordinglyensurethetaxreductioneffectofthecostchargewillbeexertedtothelargestextent.Finally,supposetheenterpriseisenjoyingthepreferencepolicyoftheenterpriseincometax,becausethetaxdeductioneffectofthecostchargeinthetaxdeductionperiodwillcompletelyorpartlybedeductedthroughthedeductionpreference,sotheenterpriseshouldselecttheplanningmethodwhichhasfewcostsinthetaxdeductionperiodandhasmorecostsinthenon-tax-deductionperiod.3.2.2TaxplanningofcapitalpayoutAsthemodernizationdegreeofenterpriseisgraduallyenhanced,theproportionofthepurchasepayoutofthelong-termassetssuchasthefixedassetsandimmaterialassetswhichreflecttheprogressofthetechnologyoftheenterpriseishigherandhigher,andthetaxplanningofthefixedassetsdepreciationandtheimmaterialassetssalesmanshippossessesspecialimportanceinthetaxplanningoftheenterpriseincometax.First,thetaxlawdoesn’trecognizethedevaluationpreparationoflong-termassetswhichtheenterprisepicksup,butthetaxpayercanutilizetherelativeregulationsaboutthesubsequentexpensesofthelong-termassetstoadjustthedepreciationbase.Theenterpriseshouldcombinethelong-termdevelopment,rebuildthefixedassetsdesignedly,enhancethetechnicalleveloftheenterprise,andimprovethecomprehensivecompetitionstrengthenoftheenterprise.Atthesametime,theenterprisecanputthesubsequentexpensesaccordingwiththecapitalizationconditionsintothefixedassetscost,increasethedepreciationpickingbase,andaccordinglyincreasethedepreciationamountofthededuction,reducethetaxableincomeofthepresenttermandsavethetax.Forvariouspayoutswhichdon’taccordwiththeconfirmationconditionsoflong-termassets,theyshouldbecountedintotheprofitandlossofthepresentterm.Second,the“ChineseEnterpriseIncomeTaxLaw”regulatedthatthefixedassetsoftheenterpriseneededtobedepreciatedquicklybecauseoftechnicalprogress,theenterprisecouldreducethedepreciationfixednumberofyearoradoptthemethodofquickdepreciation.Toreducethedepreciationyearcanquickenthewithdrawalofthecosts,movetheanaphasecostchargestotheanteriorperiod,andmovetheprophaseaccountprofittothelatterperiod.Whenthetaxrateisfixed,thedelayedpaymentoftheincometaxequalstoobtainaninterest-freeloanfromthecountry.Whenthetaxrateisnotfixed,theextensionofthedepreciationtermcanalsoreducethetaxburdenfortheenterprise.Andtheselectionofthedepreciationmethodofthelong-termassetsshouldbescientific,reasonableandlegal.Finally,whentheenterpriseisinthenon-deductionperiodoftheincometax,taxpayershouldapplyforreducingtheresidualproportionforthetaxdepartmentintimeaccordingtothecharactersoftheassets.Whentheresidualproportionisreduced,thedepreciationtaxdeductionwillincrease,whichcouldnotonlymaintainthetaxpayer’sright,butbringlar