1、1本科毕业论文外文翻译外文文献译文标题研究在企业税收筹划的应用资料来源CHINADEPTHINTERNATIONALEXPERTISE作者XIUJUGAO,MAOBAODU,ANDLIMINGYANG摘要税收筹划对企业是一种财务管理获得经济利益的活动，通过利用现有的税收政策，并能采取积极的作用，提高企业的利润水平和竞争力。这本文主要探讨税收和税收筹划的方法，在建国为了使通过它运行期间，演化时期和成熟时期企业的整个生命周期。它可以发挥真正的作用和税收筹划满足税后利润最大化，调整相关的税务规划的关键根据不同的周期阶段。关键词税收筹划，税收优惠，税收优惠。在市场经济条件下下，企业作为独立的经济利益的
2、主体，其行为目标是追求税后利润最大化。因此研究税收筹划有完善的广泛而深远的意义现代企业财务管理在考虑税收的影响在企业的经济发展规划。1在创始时期的税收筹划该公司在创始时期可以依靠国家的税收优惠政策在不利条件下的税收，如它只是保持其在市场上立足，其产品不被广泛得到市场的认可，并在保持资金的短期经营和企业竞争力。努力促使政府资助。科技创新基金是一种由国家政府资助，以解决作风企业融资难问题。创新基金的重点是为小型和最初成立的中等规模的企业，具有高科技含量，具有良好的市场前景，并与高风险，非常需要政府的支持。它大大缓解中小规模企业的融资困难。而国家需要重点扶持的高新技术企业，减按15的（25），其他企
3、业的企业所得税税率。企业应力争成为科技型企业在开始时，为了得到政府配套资金，并考虑扶持政策获得税收优惠。尽力促使金融机构的贷款。企业将提高资金通过各种渠道，以满足自己的资金需求发展。从外部借贷的钱是最常见的方式。据我国税法的有关规定，将企业的贷款利息税前全额扣除，如果他们从金融机构贷款。然而，贷款利息支2出从非金融机构，如果它是不是比同期高贷款利息的计算范围内，部分金额将被扣除，其贷款利率可能不能全额扣除。因此，不同的融资渠道，会导致不同的税收的负担。而这种差别，只是为企业的税收筹划融资提供了空间。非金融机构的贷款利率普遍高于金融机构。因此，最好从企业贷款金融机构。2税收筹划的发展时期企业获得
4、一定的空间，创始时期后的生活，并开始进入发展期。随着企业的不断增长，企业的经营范围扩大相应的非应税劳务，是越来越多的同时。因此，广告费用和非应税劳务，同时成为在此期间税收筹划的重点。广告费用的税务规划。广告费用越来越大和经营成本的比例更大，广告中的作用显着现代企业。这是不能忽略的企业获得收入利益税收筹划税。税前扣除企业广告的有关规定。当前企业所得税法规定广告纳税人每一纳税年度的费用允许扣除的，如果它不超过当年销售收入的15超过部分准予在以后纳税年度结转时予以扣除。税收广告的规划理念。广告费用分配不在每一个时期，甚至平衡波动激烈，因为企业有不同的在不同时期的营销解决方案。根据这一特点，其基本思路
5、税收筹划在企业的广告费用是合理的散发广告费用，每年允许扣除比例以获得尽可能货币时间价值。当然，税收筹划的前提下，可以实现它可以确认的销售收入水平。从事应税劳务的税收筹划。在从事应税劳务显示纳税人从事应税销售的商品或服务的同时，也从事应税劳务，从事应税劳务，具有一定的货物或提供应税劳务，并没有直接的联系和合作伙伴的关系。同时应税劳务服务的规划思路。对于增值税的纳税人，从事应税劳务，是指在纳税人销售货物混合属于营业税的劳务。根据中华人民共和国增值税的规定，纳税人从事应税劳务暂行条例应占销售货物或应税劳务的销售额和应税劳务服务分别。如果他们没有考虑到分别，其非应税劳务应征收的增值税，连同货物或者应税
6、劳务。很明显不同的会计方法导致不同的税收负担，这实际上也为纳税人提供纳税筹划中的某些地方。比较这两种会计核算方法，在销售应税劳务的税收负担的不同之处在于服务。如果是分别计算，这部分的销售应缴纳营业税，如果不是的，应当缴纳增值税。对于增值税和营业税，不同的计算基础和适用税率导致不同的差异付款。因此，介绍购买抵扣的增值税和营业税的3比率，使用参考管理会计，本文提供理论和方法有混合的非应税劳务的企业税务规划的指导讨论与应税劳务的盈亏平衡点分析方法营业税负担平衡的增值税，同时。非应税劳务，同时计划分析。纳税人同时在从事非应税劳务不分别占或无法解释准确，应当征收增值税，其销售额包括销售应税劳务服务和货物
7、，应税劳务的总销售额应被视为与销售的税收待遇从非应税劳务支付的税额如果按照购买，准予从销项税额中扣除货物规定。税务规划的成熟期。成熟期的企业已经进入了一个快速扩张的阶段。企业的硬件建设倾斜成熟，发展速度仍然非常快，但不会发展增加程度一般。这一时期的企业可能在许多方面合并，整合现有资源，以提高在一个经济规模竞争力另一方面，另一方面，企业要提高竞争力为了控制指挥的研究和开发新技术高度的技术创新。因此，企业的支付方法合并和高技术研究和发展，成为税收筹划的重点这一时期。税务规划合并的付款方法。合并企业的扩张行为是非常重要的。在合并过程中，对不同方法的影响支付不应该被忽视。因此，有必要选择最有利的付款方
8、式，并开始进一步的分析，根据中国现行税法。在购买金额合并企业支付给被收购企业或其股东，如果非股权支付不高于20股权票面价值，收购企业上年赤字应通过统一的企业通过相关的收益（税前利润偏置补偿连续五年）。在综合企业支付的购买总和被收购企业或其股东，如果非股权支付高于20的股权的票面价值，收购企业上年赤字不能得到补偿的综合企业。因为在这两种情况下，赤字往年的收购企业通过不同的方式处理，它会影响收入合并企业的税收负担。一般来说，有利于企业的非股权付款的比例可以控制在20股权票面价值。高技术研究和企业发展的税收筹划。据当前的企业所得税法在高科技研究企业的成本编号到企业的管理成本和发展，以及他们将根据实际
9、情况税前全额扣除。同时，为了鼓励企业技术开发，增强企业的技术水平，国家税务总局规定，研究和开发费用在新技术，新产品和新工艺，没有形成无形资产尚未占用的基础上，按照规定将被扣除50固体扣除但是，如果新技术的研究和开发费用，新产品和新工艺4已形成无形资产的，他们将被摊销按照无形资产成本的150。高投资和税收政策鼓励企业在技术研究和开发活动，其税收提供了广阔的空间规划。添加和高科技开发费用扣除，应服从先决条件企业有利润，当年。这里的利润收入不添加和扣除应纳税的钱。因此，它是非常重要的估计每年的开支在高科技研究和发展。因此，企业在研究和开发应符合一般性支出条件，也不会影响的技术开发费用的进展情况，以便
10、实现大多数税收优惠的目的，并充分享受税收特权通过调整支出今年发展技术正确。税收筹划的目标是由企业的价值最大化企业税收筹划必须计划的总体目标综合中心应考虑到一般的投资和管理的企业战略。最佳的解决方案是一个能够满足的最高利益，如果有不同的可供选择。企业一般应考虑它，衡量它广泛，也注意税收筹划的目标和整个之间的一致性企业的发展目标。但企业可以在不违反企业的管理的目标，以获得税收筹划的目标。只有这样，企业可以把握税收筹划的本质和灵魂，可以改变它的，是有利于自身发展的利器。5外文文献原文TITLESTUDYONAPPLYINGOFTAXPLANNINGINENTERPRISESMATERIALSOURC
11、ECHINADEPTHINTERNATIONALEXPERTISEAUTHORXIUJUGAO,MAOBAODU,ANDLIMINGYANGABSTRACTTAXPLANNINGFORENTERPRISEISAKINDOFFINANCIALMANAGEMENTACTIVITIESTOOBTAINECONOMICINTERESTBYUSINGCURRENTTAXATIONPOLICY,ANDITCANTAKEPOSITIVEEFFECTINIMPROVINGBUSINESSPROFITLEVELANDCOMPETITIVENESSTHISPAPERMAINLYDISCUSSESTHEMETHOD
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29、PERPROVIDETHEORETICALANDMETHODOLOGICALGUIDANCEFORTAXPLANNINGOFENTERPRISESWHICHHAVEMIXEDNONTAXABLELABORSERVICEBYDISCUSSINGTHEBREAKEVENPOINTANALYSISMETHODINTHETAXABLESERVICESWITHTHEBUSINESSTAXBURDENBALANCEVATCONCURRENTLYTHEPLANANALYSISOFNONTAXABLELABORSERVICESCONCURRENTLYTAXPAYERSENGAGEDINTHENONTAXABL
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31、DUCTEDFROMOUTPUTTAXIFITISINACCORDANCEWITHTHESTIPULATIONTAXPLANNINGOFMATUREPERIODTHEENTERPRISESOFMATUREPERIODHAVEENTEREDARAPIDEXPANSIONSTAGETHEHARDWARECONSTRUCTIONOFENTERPRISESHAVEINCLINETOBEMATURE,DEVELOPMENTSPEEDCANSTILLBEVERYQUICK,BUTWILLNOTDEVELOPINCREASEBYDEGREEGENERALLYENTERPRISESOFTHISPERIODMA
32、YMERGERINMANYWAYS,INTEGRATETHEEXISTINGRESOURCESINORDERTOIMPROVECOMPETITIVENESSFROMTHESCALEECONOMYONONEHANDONTHEOTHERHAND,ENTERPRISESSHOULDIMPROVECOMPETITIVENESSTHROUGHTHERESEARCHANDDEVELOPMENTOFNEWTECHNOLOGYINORDERTOCONTROLTHECOMMANDINGHEIGHTSOFTECHNOLOGYINNOVATIONTHEREFORE,METHODOFPAYMENTOFTHEENTER
33、PRISEMERGERANDHITECHRESEARCHANDDEVELOPMENTBECOMETHEEMPHASISOFTAXPLANNINGATTHISPERIODTAXPLANNINGONMETHODOFPAYMENTOFMERGERMERGERINENTERPRISESEXPANSIONBEHAVIORISVERYIMPORTANTDURINGTHEMERGERPROCESS,EFFECTSOFDIFFERENTMETHODSOFPAYMENTSHOULDNOTBEIGNOREDTHEREFORE,ITISNECESSARYTOCHOOSETHEMOSTADVANTAGEOUSMETH
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37、20PERCENTTAXPLANNINGONHIGHTECHRESEARCHANDDEVELOPMENTOFENTERPRISEACCORDINGTOTHECURRENTENTERPRISEINCOMETAXLAWTHECOSTSOFENTERPRISEINHIGHTECHRESEARCHANDDEVELOPMENTCANBENUMBEREDINTOENTERPRISEADMINISTRATIONCOSTS,ANDTHEYWILLBEFULLYDEDUCTEDPRETAXACCORDINGTOTHEFACTATTHESAMETIME,INORDERTOENCOURAGEENTERPRISETE
38、CHNOLOGYDEVELOPMENT,ANDENHANCETHEENTERPRISETHETECHNICALLEVEL,THESTATEADMINISTRATIONOFTAXATIONSTIPULATESTHATTHERESEARCHANDDEVELOPMENTEXPENSESINNEWTECHNOLOGY,NEWPRODUCTSANDNEWCRAFTSWHICHHAVENOTFORMINTANGIBLEASSETSYETWILLBEDEDUCTED50INACCORDANCEWITHTHEPROVISIONSONTHEBASISOFOCCUPIEDSOLIDDEDUCTIONBUTIFTH
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41、NERALEXPENDITUREINRESEARCHANDDEVELOPMENTONCONDITIONTHATITWILLNOTAFFECTPROGRESSOFTECHNOLOGY10DEVELOPMENTEXPENSESINORDERTOGETTHEPURPOSEOFACHIEVINGMOSTTAXBENEFITSANDENJOYTHETAXPRIVILEGEADEQUATELYBYADJUSTINGEXPENSESOFDEVELOPINGTECHNOLOGYINYEARPROPERLYTAXPLANNINGGOALISDETERMINEDBYTHEMAXIMIZATIONOFENTERPR
42、ISEVALUEOFTHEENTERPRISETAXPLANNINGMUSTPLANSYNTHETICALLYCENTREONTHEOVERALLOBJECTIVEWHICHSHOULDBETAKENINTOTHEGENERALINVESTMENTANDMANAGINGSTRATEGYOFTHEENTERPRISESTHEOPTIMALSOLUTIONISTHEONETHATCANSATISFYTHEHIGHESTINTERESTSIFTHEREAREDIVERSEOPTIONSAVAILABLEENTERPRISESSHOULDCONSIDERITGENERALLY,MEASUREITWID
43、ELY,ANDALSOPAYATTENTIONTOTHECONSISTENCEBETWEENOBJECTIVEOFTAXPLANNINGANDTHEENTIREENTERPRISEDEVELOPMENTTARGETBUTTHEENTERPRISECANNOTVIOLATETHEENTERPRISESMANAGEMENTGOALINORDERTOOBTAINTHETAXPLANNINGGOALONLYINTHISWAY,THEENTERPRISECANGRASPTHENATUREANDSOULOFTAXPLANNING,ANDCANCHANGEITTHESHARPTOOLTHATISBENEFICIALTOITSOWNDEVELOPMENT
