保持税收筹划外文翻译

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1、本科毕业论文（设计） 外 文 翻 译 原文 ： Planning forever tax savings Now is the best time to think about reducing your businesss tax bill even lower than the point the economy may have driven it to . and, of course, to keep that tax bill at its legal minimum for many years to come. While many of us rely on the advi

2、ce and help provided by tax professionals or utilize software programs to ensure a low tax bill, the real goal should be a low tax bill not just for this tax year but also for years to come. The best guarantee of consistently low tax bills, this year, next year, and so-on down the road is, of course

3、, tax planning. Tax planning refers to the taxpayers to reduce the tax burden and to achieve the purpose of taxation zero risk, to the extent permitted by the tax law, the operation of the business, investment, financial management, organization, transactions, and other activities arranged process.

4、From the concept of tax planning can be seen in: the short term, the corporate tax planning purposes through the operating activities of the arrangement, reduce taxes, saving costs and expenditures, so as to enhance the economic efficiency of enterprises, from a long-term perspective, enterprise con

5、sciously to implement the requirements of the various tax laws to its business activities, which allow the enterprise tax concepts, have been enhanced awareness of the law. Therefore, whether in the long term or the short term, corporate tax planning are of great significance. Grasp the concept of t

6、ax planning on the basis of how the successful implementation of corporate tax planning？ It is necessary to fully understand the countrys tax policies, and to understand the tax authorities on reasonable and legitimate tax explain. Tax planning at the national tax policy within the system, therefore

7、, a prerequisite for the plan is to have a national tax regulations, and policies, tax authorities understand the reasonable and legitimate tax explain. On the one hand, from the Constitution and the existing laws in clear what is reasonable and lawful. On the other hand, tax authorities and tax man

8、agement activities, as well as the judiciary and the trial admissible tax cases, the specific understanding of the executive and the judiciary in law enforcement and the judicial process to reasonable and lawful defined. Second, we should draw a clear tax planning, tax avoidance and tax evasion boun

9、daries. From the countrys financial point of view, though, tax evasion and tax avoidance, tax planning would reduce the countrys tax revenue, but the reduction is fundamental to the nature of the distinction. In theory, tax evasion is a blatant violations and has subsequently； tax avoidance and tax

10、planning has the purpose of planning in advance, for features, but both legitimacy of the existence of difference of tax avoidance is not illegal but with the tax laws legislative purpose contrary to the interests of not receive tax revenue legislators expect interest and tax planning is entirely le

11、gitimate, is entirely consistent with the governments policy orientation, follow the legislative intent. Third, we need to use brain, hiring professional tax planning experts. Tax planning is a high-level financial management and systems engineering, requirements planning staff proficient in tax, ac

12、counting, investment, finance, trade, and other professional knowledge, professionalism, more integrated. Therefore, those who are not competent their own projects, experts should be employed to carry out tax planning, tax planning to raise the standard and rationality of tax planning completed the

13、formulation and implementation of the programme. In China, accounting firms, law firms and offices, and other intermediary agencies have gradually carry out tax planning in the business, with their strong professional services capabilities, a wide range of information channels, which can increase th

14、eir probability of the success of tax planning . Fourth, we must accurately grasp the scale of tax planning. First, non-tax benefits should not be overlooked. Taxpayers in the course of business is not just the concern of tax-related interests, also concerned with the non-tax benefits. Tax planning

15、process, we need to pay attention to the taxpayers have a significant impact on political interests, environmental interests, the interests of economies of scale, economic benefits and other non-advertising tax benefits, not too much value on tax-related interests while ignoring important non-tax be

16、nefits. Second, we should not only tax planning staff alone. Tax planning should not only the isolation of tax planning staff planning, behind closed doors and should be strengthened with other departments, other staff communication and coordination, gain their understanding and support. Third, it i

17、s tax-related risks should not be ignored. Corporate tax planning, it must take full account of the hidden tax-related risks and take steps to spread the risks, so that appropriate and balanced risk, seizing the opportunity to make a, and strive for greater tax receipts. Fourth, to enjoy preferentia

18、l tax policies should not overlook the potential opportunity cost. Enterprises in the planning, the need to engage in serious cost-benefit analysis, determine economic viability, if necessary, can bring net economic benefits to the enterprise increase, only the dominant tax planning costs and hidden

19、 costs are lower than planned proceeds, the programme to be, otherwise we should abandon the plan. Tax planning is easy: The more tax deductions taken, the lower the businesss taxable income will be at least for this tax year. Of course, ignoring potential tax deductions this year may mean signifi c

20、ant savings in later years when profi ts and tax bills are higher. Either way, in order to count, the time to make the moves necessary for those low tax bills is before the end of the tax year. Tax planning basics When thinking about any type of tax planning, every business should keep in mind that

21、although the IRS may occasionally disagree, the courts strongly back every taxpayers right to choose the course of action that will result in the lowest legal tax liability. Thus, as the end of the tax year fast approaches, every dealer faces several different options as to how to complete certain taxable transactions. Our tax system has graduated rates that increase along with the income of the business at various tax rates. Thus, one strategy for saving taxes means reducing the tax bracket of the business. Getting the most from the temporary 15% tax rate for