1、本科毕业论文（设计）外文翻译原文PLANNINGFOREVERTAXSAVINGSNOWISTHEBESTTIMETOTHINKABOUTREDUCINGYOURBUSINESSSTAXBILLEVENLOWERTHANTHEPOINTTHEECONOMYMAYHAVEDRIVENITTOAND,OFCOURSE,TOKEEPTHATTAXBILLATITSLEGALMINIMUMFORMANYYEARSTOCOMEWHILEMANYOFUSRELYONTHEADVICEANDHELPPROVIDEDBYTAXPROFESSIONALSORUTILIZESOFTWAREPROGRAMSTOEN
2、SUREALOWTAXBILL,THEREALGOALSHOULDBEALOWTAXBILLNOTJUSTFORTHISTAXYEARBUTALSOFORYEARSTOCOMETHEBESTGUARANTEEOFCONSISTENTLYLOWTAXBILLS,THISYEAR,NEXTYEAR,ANDSOONDOWNTHEROADIS,OFCOURSE,TAXPLANNINGTAXPLANNINGREFERSTOTHETAXPAYERSTOREDUCETHETAXBURDENANDTOACHIEVETHEPURPOSEOFTAXATIONZERORISK,TOTHEEXTENTPERMITTE
3、DBYTHETAXLAW,THEOPERATIONOFTHEBUSINESS,INVESTMENT,FINANCIALMANAGEMENT,ORGANIZATION,TRANSACTIONS,ANDOTHERACTIVITIESARRANGEDPROCESSFROMTHECONCEPTOFTAXPLANNINGCANBESEENINTHESHORTTERM,THECORPORATETAXPLANNINGPURPOSESTHROUGHTHEOPERATINGACTIVITIESOFTHEARRANGEMENT,REDUCETAXES,SAVINGCOSTSANDEXPENDITURES,SOAS
4、TOENHANCETHEECONOMICEFFICIENCYOFENTERPRISES,FROMALONGTERMPERSPECTIVE,ENTERPRISECONSCIOUSLYTOIMPLEMENTTHEREQUIREMENTSOFTHEVARIOUSTAXLAWSTOITSBUSINESSACTIVITIES,WHICHALLOWTHEENTERPRISETAXCONCEPTS,HAVEBEENENHANCEDAWARENESSOFTHELAWTHEREFORE,WHETHERINTHELONGTERMORTHESHORTTERM,CORPORATETAXPLANNINGAREOFGRE
5、ATSIGNIFICANCEGRASPTHECONCEPTOFTAXPLANNINGONTHEBASISOFHOWTHESUCCESSFULIMPLEMENTATIONOFCORPORATETAXPLANNINGITISNECESSARYTOFULLYUNDERSTANDTHECOUNTRYSTAXPOLICIES,ANDTOUNDERSTANDTHETAXAUTHORITIESON“REASONABLEANDLEGITIMATE“TAXEXPLAINTAXPLANNINGATTHENATIONALTAXPOLICYWITHINTHESYSTEM,THEREFORE,APREREQUISITE
6、FORTHEPLANISTOHAVEANATIONALTAXREGULATIONS,ANDPOLICIES,TAXAUTHORITIESUNDERSTANDTHE“REASONABLEANDLEGITIMATE“TAXEXPLAINONTHEONEHAND,FROMTHECONSTITUTIONANDTHEEXISTINGLAWSINCLEARWHATIS“REASONABLEANDLAWFUL“ONTHEOTHERHAND,TAXAUTHORITIESANDTAXMANAGEMENTACTIVITIES,ASWELLASTHEJUDICIARYANDTHETRIALADMISSIBLETAX
7、CASES,THESPECIFICUNDERSTANDINGOFTHEEXECUTIVEANDTHEJUDICIARYINLAWENFORCEMENTANDTHEJUDICIALPROCESSTO“REASONABLEANDLAWFUL“DEFINEDSECOND,WESHOULDDRAWACLEARTAXPLANNING,TAXAVOIDANCEANDTAXEVASIONBOUNDARIESFROMTHECOUNTRYSFINANCIALPOINTOFVIEW,THOUGH,TAXEVASIONANDTAXAVOIDANCE,TAXPLANNINGWOULDREDUCETHECOUNTRYS
8、TAXREVENUE,BUTTHEREDUCTIONISFUNDAMENTALTOTHENATUREOFTHEDISTINCTIONINTHEORY,TAXEVASIONISABLATANTVIOLATIONSANDHASSUBSEQUENTLYTAXAVOIDANCEANDTAXPLANNINGHASTHEPURPOSEOFPLANNINGINADVANCE,FORFEATURES,BUTBOTHLEGITIMACYOFTHEEXISTENCEOFDIFFERENCEOFTAXAVOIDANCEISNOTILLEGALBUTWITHTHETAXLAWSLEGISLATIVEPURPOSECO
9、NTRARYTOTHEINTERESTSOFNOTRECEIVETAXREVENUELEGISLATORSEXPECTINTERESTANDTAXPLANNINGISENTIRELYLEGITIMATE,ISENTIRELYCONSISTENTWITHTHEGOVERNMENTSPOLICYORIENTATION,FOLLOWTHELEGISLATIVEINTENTTHIRD,WENEEDTOUSEBRAIN,HIRINGPROFESSIONALTAXPLANNINGEXPERTSTAXPLANNINGISAHIGHLEVELFINANCIALMANAGEMENTANDSYSTEMSENGIN
10、EERING,REQUIREMENTSPLANNINGSTAFFPROFICIENTINTAX,ACCOUNTING,INVESTMENT,FINANCE,TRADE,ANDOTHERPROFESSIONALKNOWLEDGE,PROFESSIONALISM,MOREINTEGRATEDTHEREFORE,THOSEWHOARENOTCOMPETENTTHEIROWNPROJECTS,EXPERTSSHOULDBEEMPLOYEDTOCARRYOUTTAXPLANNING,TAXPLANNINGTORAISETHESTANDARDANDRATIONALITYOFTAXPLANNINGCOMPL
11、ETEDTHEFORMULATIONANDIMPLEMENTATIONOFTHEPROGRAMMEINCHINA,ACCOUNTINGFIRMS,LAWFIRMSANDOFFICES,ANDOTHERINTERMEDIARYAGENCIESHAVEGRADUALLYCARRYOUTTAXPLANNINGINTHEBUSINESS,WITHTHEIRSTRONGPROFESSIONALSERVICESCAPABILITIES,AWIDERANGEOFINFORMATIONCHANNELS,WHICHCANINCREASETHEIRPROBABILITYOFTHESUCCESSOFTAXPLANN
12、INGFOURTH,WEMUSTACCURATELYGRASPTHESCALEOFTAXPLANNINGFIRST,NONTAXBENEFITSSHOULDNOTBEOVERLOOKEDTAXPAYERSINTHECOURSEOFBUSINESSISNOTJUSTTHECONCERNOFTAXRELATEDINTERESTS,ALSOCONCERNEDWITHTHENONTAXBENEFITSTAXPLANNINGPROCESS,WENEEDTOPAYATTENTIONTOTHETAXPAYERSHAVEASIGNIFICANTIMPACTONPOLITICALINTERESTS,ENVIRO
13、NMENTALINTERESTS,THEINTERESTSOFECONOMIESOFSCALE,ECONOMICBENEFITSANDOTHERNONADVERTISINGTAXBENEFITS,NOTTOOMUCHVALUEONTAXRELATEDINTERESTSWHILEIGNORINGIMPORTANTNONTAXBENEFITSSECOND,WESHOULDNOTONLYTAXPLANNINGSTAFF“ALONE“TAXPLANNINGSHOULDNOTONLYTHEISOLATIONOFTAXPLANNINGSTAFFPLANNING,“BEHINDCLOSEDDOORS“AND
14、SHOULDBESTRENGTHENEDWITHOTHERDEPARTMENTS,OTHERSTAFFCOMMUNICATIONANDCOORDINATION,GAINTHEIRUNDERSTANDINGANDSUPPORTTHIRD,ITISTAXRELATEDRISKSSHOULDNOTBEIGNOREDCORPORATETAXPLANNING,ITMUSTTAKEFULLACCOUNTOFTHEHIDDENTAXRELATEDRISKSANDTAKESTEPSTOSPREADTHERISKS,SOTHATAPPROPRIATEANDBALANCEDRISK,SEIZINGTHEOPPOR
15、TUNITYTOMAKEA,ANDSTRIVEFORGREATERTAXRECEIPTSFOURTH,TOENJOYPREFERENTIALTAXPOLICIESSHOULDNOTOVERLOOKTHEPOTENTIALOPPORTUNITYCOSTENTERPRISESINTHEPLANNING,THENEEDTOENGAGEINSERIOUSCOSTBENEFITANALYSIS,DETERMINEECONOMICVIABILITY,IFNECESSARY,CANBRINGNETECONOMICBENEFITSTOTHEENTERPRISEINCREASE,ONLYTHEDOMINANTT
16、AXPLANNINGCOSTSANDHIDDENCOSTSARELOWERTHANPLANNEDPROCEEDS,THEPROGRAMMETOBE,OTHERWISEWESHOULDABANDONTHEPLANTAXPLANNINGISEASYTHEMORETAXDEDUCTIONSTAKEN,THELOWERTHEBUSINESSSTAXABLEINCOMEWILLBEATLEASTFORTHISTAXYEAROFCOURSE,IGNORINGPOTENTIALTAXDEDUCTIONSTHISYEARMAYMEANSIGNIFICANTSAVINGSINLATERYEARSWHENPROF
17、ITSANDTAXBILLSAREHIGHEREITHERWAY,INORDERTOCOUNT,THETIMETOMAKETHEMOVESNECESSARYFORTHOSELOWTAXBILLSISBEFORETHEENDOFTHETAXYEARTAXPLANNINGBASICSWHENTHINKINGABOUTANYTYPEOFTAXPLANNING,EVERYBUSINESSSHOULDKEEPINMINDTHATALTHOUGHTHEIRSMAYOCCASIONALLYDISAGREE,THECOURTSSTRONGLYBACKEVERYTAXPAYERSRIGHTTOCHOOSETHE
18、COURSEOFACTIONTHATWILLRESULTINTHELOWESTLEGALTAXLIABILITYTHUS,ASTHEENDOFTHETAXYEARFASTAPPROACHES,EVERYDEALERFACESSEVERALDIFFERENTOPTIONSASTOHOWTOCOMPLETECERTAINTAXABLETRANSACTIONSOURTAXSYSTEMHASGRADUATEDRATESTHATINCREASEALONGWITHTHEINCOMEOFTHEBUSINESSATVARIOUSTAXRATESTHUS,ONESTRATEGYFORSAVINGTAXESMEA
19、NSREDUCINGTHETAXBRACKETOFTHEBUSINESSGETTINGTHEMOSTFROMTHETEMPORARY15TAXRATEFORDIVIDENDSMEANSFINDINGANOTHERWAYTOREDUCECORPORATELEVELINCOMEANDTAXESOBVIOUSLY,NOBUSINESSOWNERCANLITERALLYREDUCETHEFEDERALINCOMETAXRATETHEYCAN,HOWEVER,TAKEACTIONSTHATWILLHAVEASIMILAREFFECTFOREXAMPLECHOOSINGTHEOPTIMALFORMOFOR
20、GANIZATIONFORTHEBUSINESSSUCHASSOLEPROPRIETORSHIP,PARTNERSHIP,CORPORATION,ORSCORPORATIONWHILENOTAYEARENDTAXPLANNINGSTRATEGY,DESERVESATTENTIONINTHEOVERALLTAXPLANNINGPROCESS,ESPECIALLYINLIGHTOFTHECURRENTANDTEMPORARY15TAXRATEONDIVIDENDSPAIDBYINCORPORATEDBUSINESSESSTRUCTURINGTRANSACTIONSSOTHATPAYMENTSREC
21、EIVEDARECAPITALGAINSLONGTERMCAPITALGAINSEARNEDBYNONCORPORATETAXPAYERSARESUBJECTTOLOWERTAXRATESTHANOTHERINCOMESHIFTINGINCOMEFROMAHIGHTAXBRACKETINDIVIDUALSUCHASYOU,THEBUSINESSOWNER,TOALOWERBRACKETINDIVIDUALSUCHASYOURCHILDONEFAIRLYSIMPLEWAYTOACCOMPLISHTHISISBYHIRINGYOURCHILDRENANOTHERPOSSIBILITYISTOMAK
22、EONEORMORECHILDRENPARTNERSINTHEBUSINESS,SOTHATNETPROFITSARESHAREDAMONGALARGERGROUPWHILETHETAXLAWSLIMITTHEUSEFULNESSOFTHISSTRATEGYFORSHIFTINGUNEARNEDINCOMETOCHILDRENUNDERTHEAGEOF14,SOMEOPPORTUNITIESTOLOWERTAXRATESSTILLDOEXISTREMEMBER,HOWEVER,THETIMETOTHINKABOUTTHOSESTRATEGIESISDURINGTHECOURSEOFTHETAX
23、YEARBECONSISTENTALTHOUGHTHEGOALISUSUALLYTOREDUCETAXESTHISYEAR,TOBEREALLYEFFECTIVETHETAXBRACKETSHOULDBECONSISTENTYEARAFTERYEARIFINCOMEISUPTHISYEARBUTEXPECTEDTOBEDOWNNEXTYEAR,FORINSTANCE,ADENTALEQUIPMENTMANUFACTURERMIGHTWANTTOPOSTPONEASSETSALESOROTHERUNUSUALTRANSACTIONSUNTILNEXTYEARWHENTHEADDITIONALPR
24、OFITSMAYNOTBEASLIKELYTOPUTTHEOPERATIONINTOAHIGHERTAXBRACKETOR,CONVERSELY,IFINCOMEANDPROFITSAREDOWNTHISYEAR,DISPOSINGOFUNNEEDEDEQUIPMENTORBUSINESSASSETSVIAAPROFITABLESALEJUSTMIGHTGENERATEEXTRAINCOME,INCOMETAXEDATTHEBUSINESSSCURRENTLOWTAXRATESDEPENDINGONTHECIRCUMSTANCES,ANUMBEROFLEGITIMATESTRATEGIESAM
25、ANUFACTURERORDEALERCANEMPLOYBEFOREYEARSENDWILLHELPTHEMREMAININTHESAMEBRACKETTHISYEAR,NEXTYEAR,ANDFORMANYYEARSTHEREAFTERTHOSEBASICYEARENDSAVINGSSTRATEGIESINCLUDEDELAYINGCOLLECTIONSACASHBASISBUSINESSCANDELAYYEARENDBILLINGSUNTILLATEENOUGHINTHEYEARSOPAYMENTSWILLNOTCOMEINUNTILTHEFOLLOWINGYEARACCELERATEPA
26、YMENTSWHEREVERPOSSIBLE,PREPAYDEDUCTIBLEBUSINESSEXPENSES,INCLUDINGRENT,INTEREST,TAXES,INSURANCE,ETCALSO,KEEPINMINDTHATTHETAXRULESLIMITTAXDEDUCTIONSFORSOMEPREPAIDEXPENSESACCELERATELARGEPURCHASESCLOSETHEPURCHASEOFDEPRECIABLEPERSONALPROPERTYORREALESTATEWITHINTHECURRENTYEARACCELERATEOPERATINGEXPENSESIFPO
27、SSIBLE,ACCELERATETHEPURCHASEOFSUPPLIESORSERVICESORTHEMAKINGOFREPAIRSACCELERATEDEPRICIATIONELECTTOEXPENSEORIMMEDIATELYWRITEOFFTHECOSTOFNEWEQUIPMENTINSTEADOFDEPRECIATINGITREMEMBER,THENEWSECTION179TAXRULESNOWPERMITASANEXPENSEUPTO250,000INEXPENDITURESFORNEWEQUIPMENTNATURALLY,WHATABUSINESSCANDODEPENDSAGR
28、EATDEALONTHEACCOUNTINGMETHODUSEDBYTHEOPERATIONACASHBASISBUSINESS,FOREXAMPLE,DEDUCTSEXPENSESASPAIDANDRECEIPTSBECOMEINCOMEWHENRECEIVED,ORMADEAVAILABLEANACCRUALBASISEQUIPMENTBUSINESSREALIZESINCOMEWHENBILLEDANDEXPENSESWHENINCURRED,REGARDLESSOFWHENINCOMEISACTUALLYRECEIVED,ORWHENPAYMENTISMADETHISYEARSLAWC
29、HANGESTHEAMERICANRECOVERYANDREINVESTMENTACTARRAEARLIERTHISYEAREXTENDEDANUMBEROFEXPIRINGPROVISIONSANDCREATEDAFEWMORETHATWILLAFFECTTHEYEARENDPLANNINGPROCESSFOREXAMPLEFIRSTYEAR50BONUSDEPRECIATIONARRAEXTENDEDTHE50BONUSFIRSTYEARDEPRECIATIONALLOWANCEAVAILABLEFOR2008TO2009INCREASEDSECTION179EXPENSINGDURING
30、2009,BUSINESSESCANCHOOSETOEXPENSEANDIMMEDIATELYDEDUCTUPTO250,000OFTHECOSTOFQUALIFYINGPROPERTYANDEQUIPMENTTHE250,000MAXIMUMEXPENSINGAMOUNTISREDUCEDIFTHECOSTOFALLSECTION179PROPERTYPLACEDINSERVICEIN2009EXCEEDS800,000SCORPORATIONBUILTINGAINSHOLDINGPERIODFORTAXYEARSBEGINNINGIN2009OR2010,ARRAELIMINATESTHE
31、CORPORATELEVELTAXONTHEBUILTINGAINSOFANSCORPORATIONTHATCONVERTEDFROMREGULARCCORPORATIONSTATUSATLEASTSEVENTAXYEARSBEFORETHECURRENTTAXYEARGOING,GOING,GONEMAKINGYEARENDPLANNINGMOREURGENTTHANUSUAL,ANUMBEROFPROVISIONSINOURTAXLAWEXPIREIN2009AMONGTHEEXPIRINGPROVISIONSARETHETAXCREDITFORRESEARCHANDEXPERIMENTA
32、TIONEXPENSESINCREASEDALTERNATIVEMINIMUMTAXAMTEXEMPTIONAMOUNTS15YEARSTRAIGHTLINECOSTRECOVERYFORQUALIFIEDLEASEHOLDIMPROVEMENTS,QUALIFIEDRESTAURANTBUILDINGSANDIMPROVEMENTS,ANDQUALIFIEDRETAILIMPROVEMENTSADDITIONALFIRSTYEARDEPRECIATIONFOR50OFBASISOFQUALIFIEDPROPERTYINCREASEINEXPENSINGTO250,000/800,000EXP
33、ENSINGOFBROWNFIELDSENVIRONMENTALREMEDIATIONCOSTSEMPOWERMENTZONETAXINCENTIVESTAXINCENTIVESFORINVESTMENTINTHEDISTRICTOFCOLUMBIARENEWALCOMMUNITYTAXINCENTIVESTHEFUTASURTAXOF0265SUBSIDYFORPAYMENTOFCOBRAHEALTHCARECOVERAGECONTINUATIONPREMIUMSREDUCEDESTIMATEDTAXPAYMENTSFORSMALLBUSINESSESTAXTAILSHOULDNOTWAGT
34、HEDOGTHEREISAGREATDEALOFPRESSUREINMANYBUSINESSESTOCONTINUECUTTINGCOSTS,INCLUDINGTAXESTHISCOINCIDESWITHINCREASEDSCRUTINYOFTAXRETURNSONMANYLEVELSOFGOVERNMENTIDENTIFYINGOPPORTUNITIESFORTAXDEDUCTIONSWITHOUTRUNNINGAFOULOFCASHSTRAPPEDSTATEANDLOCALTAXAUTHORITIESSHOULDPLAYAROLEINTHEPLANNINGPROCESSONASIMILAR
35、NOTE,THEFINANCIALOROPERATIONALSTRENGTHSOFABUSINESSTRANSACTIONSHOULDALWAYSSTANDONTHEIROWN,ASIDEFROMANYTAXBENEFITSDERIVEDFROMTHEMTHEREISALSOTHEQUESTIONOFWHETHERATAXDEDUCTIONSHOULDBETAKENOR,IFLEGALLYFEASIBLE,IGNOREDANEXCELLENTILLUSTRATIONOFTHEFLEXIBILITYOFOURTAXRULESARETHOSEGOVERNINGBONUSESABUSINESSOPE
36、RATINGONTHEACCRUALBASISHASTHEOPPORTUNITYTOFIXTHEAMOUNTOFEMPLOYEESBONUSPAYMENTSBEFOREJANUARY1BUTTOPAYTHEMEARLYNEXTYEARGENERALLY,THEBONUSESARENOTTAXABLETOEMPLOYEESUNTIL2010,BUTAREDEDUCTIBLEONTHEOPERATIONS2009TAXRETURNSOLONGASANNOUNCEDBEFORETHEENDOF2009,ANDPAIDBEFOREMARCH16,2010ONTHEOTHERHAND,WHILEFEWB
37、USINESSESAREINAPOSITIONTOPAYEMPLOYEEBONUSES,ABUSINESSMAYBENEFITBYDELAYINGINCOMEUNTILNEXTYEARREMEMBER,HOWEVER,THEREISCONSTRUCTIVERECEIPTWHENINCOMEISMADEAVAILABLETOTHEBUSINESSTAXPLANNINGALLTHETIMEALTHOUGHTAXPLANNINGSHOULDBEAYEARROUNDPROCESS,ANUMBEROFYEARENDSTRATEGIESCANREDUCENOTONLYTHISYEARSTAXBILL,BU
38、TFUTURETAXBILLSASWELLTHEOWNERSANDMANAGERSOFEVERYBUSINESSSHOULDALSOBETAKINGADDITIONALSTEPSTOENSURETHESUCCESSOFTHEOPERATIONIN2010WHETHERORNOTTHEBUSINESSISFACINGALARGETAXBILLORSEVERELYLOWERTAXABLEINCOME,PROFESSIONALADVICEISALMOSTANECESSITYTHERESHOULD,HOWEVER,BENOUNCERTAINTYREGARDINGTHENEEDFORPLANNINGTO
39、MINIMIZETHEBITEOFTAXESTHISYEARASWELLASINFUTURETAXYEARSSOURCEMARKEBATTERSBY,2009PLANNINGTAXSAVINGSORNAMENTALMISCELLANEOUSMETALFABRICATOR,VOL92,NO2,NOVEMBER,PP7273译文保持税收筹划现在是最好的时机去考虑把企业的税收减少，使其甚至低于经济驱使它到达的那个点。当然，需要花多年时间才能把税收保持在其法定的最小的额。虽然许多人靠税务专业人士提供的建议和帮助或利用软件程序来少缴纳税收，真正的目的不仅仅是降低今年的税收，还有以后的。税收筹划就是最稳定
40、的少缴纳税收的方法，今年，下一年，一直下去。纳税筹划是指纳税人为达到减轻税收负担和实现税收零风险的目的，在税法所允许的范围内，对企业的经营、投资、理财、组织、交易等各项活动进行事先安排的过程。从纳税筹划的概念中可以看出短期内，企业进行纳税筹划的目的是通过对经营活动的安排，减少缴税，节约成本支出，以提高企业的经济效益；从长期来看，企业自觉地把税法的各种要求贯彻到其各项经营活动之中，使得企业的纳税观念、守法意识都得到增强。因此，无论从长期还是从短期来看，企业进行纳税筹划都是很有意义的。在掌握纳税筹划概念的基础上，企业如何成功地开展纳税筹划呢一是要充分了解国家的税收政策，进而了解税务机关对“合理和合
41、法”的纳税解释。纳税筹划必须在国家税收政策的体系内进行，因此，筹划的先决条件是掌握国家税收法规和政策，同时了解税务机关对“合理和合法”的纳税解释。一方面，从宪法和现行法律规定中弄清什么是“合理和合法”。另一方面，从税务机关组织和管理税收活动以及司法机关受理和审判税务案件中，具体了解行政和司法机关在执法和司法过程中对“合理和合法”的界定。二是要划清税收筹划、避税以及偷税的界限。从国家的财政角度看，虽然偷税、避税、税收筹划都会减少国家的税收收入，但各种减少的性质具有根本的区别。从理论上说，偷税是一种公然违法行为且具有事后性；避税和税收筹划都具有事前有目的的谋划、安排特征，但两者的合法程度存在差别；
42、避税虽然不违法但与税法的立法宗旨相悖，避税获得的利益不是税收立法者所期望的利益；而税收筹划则完全合法，是完全符合政府的政策导向、顺应立法意图的。三是要选用外脑，聘用专业的税收筹划专家。税收筹划是一项高层次的理财活动和系统工程，要求筹划人员精通税法、会计、投资、金融、贸易等专业知识，专业性、综合性较强。因此，对于那些自身不能胜任的项目，应该聘请税收筹划专家来进行，以提高税收筹划的规范性和合理性，完成税收筹划方案的制定和实施。在我国，会计师事务所、律师事务所及税务师事务所等中介机构已在逐步开展税收筹划业务，凭借他们较强的专业业务能力，广泛的信息渠道等优势，可以增加企业税收筹划的成功概率。四是要准确
43、把握税收筹划的尺度。一是不应忽视非税利益。纳税人在生产经营过程中所关心的不仅仅是涉税利益，还关心非税利益。税收筹划过程中要重视对纳税人有重大影响的政治利益、环境利益、规模经济利益、广告经济利益等非税利益，不能过分看重涉税利益而忽视重要的非税利益。二是不应只是税收筹划人员“孤军奋战”。税收筹划不应只是税收筹划人员的孤立筹划、“闭门造车”，而应加强与其他部门、其他人员沟通和协调，得到他们的理解和支持。三是不应忽视涉税风险。企业税务筹划时，必须充分考虑隐藏的涉税风险，采取措施分散风险，使风险适当地均衡，化险为夷，趋利避害，争取更大的税收收益。四是不应忽略享用税收优惠政策潜在的机会成本。企业在筹划时，
44、需认真进行成本效益分析，判断经济上是否可行、必要，能否给企业带来纯经济效益的增加，只有税务筹划的显性成本加隐性成本低于筹划收益时，方案才可行，否则应放弃筹划税收筹划很容易至少在这个纳税年度，税收抵扣的越多，企业应纳税收入就越少。当企业的利润和应纳税款越高时，今年对潜在的税收减免的忽视，对晚年来说是非常有意义的。不管怎么，对应纳税较少时采取有利措施的最好时机是在纳税年度之前。税收筹划的基础在考虑任何一种税收筹划方法时，每一个企业都应该记住虽然税务局有时会反对，但法律赋予了每个纳税者有通过筹划来降低税负的权利。所以在每个纳税年度末时，经营者会面临如何对应纳税收入进行筹划的多种不同的选择。我们的税收
45、制度有不同等级的税率，即随着企业收入的增加而是用不同的税率。所以我们减少税负的策略就是降低企业的税级。对于股利15的税率就是说找到其他的方法来减少企业的税收。显然，没有一个企业所有者能减少联邦的税率，但是他们可以通过其他行动来达到相同的效果。企业选择最优的企业组织形式，如个人独资企业、合伙企业等，当然这不是一个年终的税收筹划方法，在整个税收筹划过程中值得注意，特别是在目前对股利支付适用15的税率下。改变收入的方式，使付款收起作为资本收益，非企业组织机构的长期资本所得按照比其他收入低的税率缴税。把收入从一个高税收等级的个体（比如你）转到一个低税收等级的个体（比如你孩子），一个简单的方法就是你雇佣
46、你孩子，另外一种可行的方法就是在商业合作拥有更多的孩子，这样净利润就会被更多的人分配。然而税法对不准把非劳动所得转移给未满14周岁的儿童做出了规定，但其他降低税率的机会还是存在的。但必须记住在考虑税收筹划方法时必须在纳税年度内。保持一致性虽然税收筹划的目标常常是减少本年度的纳税，为了真正对税收等级产生影响，必须年与年之间保持一致。例如，一个设备制造商今年收入增加了，但预计下一年会减少，它会推延资产的销售或其他异常交易，直到下一年的额外收入不会把企业的税级提高。或者相反的，假如今年的收入和利润下降了，那么通过销售企业的闲置设备或资产来获得额外的收入，收入按当前的低税率缴纳税款。根据具体情况，产商
47、和经销商在年度末前可以应用很多合法的方法来保持税收等级，对于明年，后年等以后年度仍可以。这些年末筹划方法包括延迟债务清偿把应偿还债务尽可能推迟，直到下年才偿还。加速付款只要有可能就预付可抵扣的营业费用，包括租金、利息、税收、保险费等。同时应该记住税收规则对预付费用可抵扣的限制。加速购买减少本年度可折旧个人资产和不动产的购买。增加营业费用如果可能，增加所需产品或服务的购买，或增加维修费用。增加折旧直接扣除新设备的成本，而不是每年计提折旧，第179条税收条例允许新设备的支持增加到250000美元。当然，商业活动能做什么很大程度上取决于会计制度的使用。以现金为基础的业务，比如，当收到时，做为扣除费用
48、的付出和收入变为所得。不论何时取得实际收入或支付账款，当费用和负债发生时，一个新的设备会形成收入。今年税法的变化美国复苏与再投资法案本年早些时候扩充和增加了会影响企业年末税收筹划的一些法规。比如第一年50的折旧奖励美国复苏与投资法案规定，从2008至2009年，第一年折旧提成增加到50。增加179项费用在2009年间，小企业可以支付或扣除具有所有权的资产和设备25万美元的成本费用。当第179条条例中规定的资产投入使用的成本超过80万美元时，这25万美元的费用则会相应减少。公司自建资产持有期在2009或2010纳税年度，美国复苏与再投资法案规定取消从距本纳税年度七年前升级企业等级的企业自有资产征
49、税的法人征税标准。年末的税收筹划时非常紧迫的，因为很多税法规定将在2009年末终止。这些规定包括对研究和开发费用的税收抵免。纳税起征点的提高。对租赁资产、餐馆建筑物、及销售等改进的成本按15年的直线成本回收方法。对基本有限资产第一年增加50的折旧。费用增加到25万或80万美元。灰色产业的环境治理成本费用化。经济特区的税收优惠政策。在哥伦比亚特区的投资优惠政策。更新社区的税收优惠政策。02的失业附加税。对健康保健延续保险费65的支付。减少小型企业估计税的缴纳。对很多企业来说削减成本及税收存在着很多的压力，因为这与政府机构对纳税申请的严格审查由关。为了使选择一个好的税收抵扣机会与现金的缺乏不相冲突，当地的税收机构须在税收筹划过程中扮演一个重要的角色。企业交易在资金和经营上的优势除了获得的节税收益外，应该依靠它们自己，这也有了一个问题就是。假如在合法的情况下，是否采取税收减免。对于税收法律灵活性的一个证明就是那些可控制的优惠。企业采用权责发生制，将有机会在1月1号前向员工支付奖金，但必须在明年年初支付。一般来说，对于员工的奖金在2010年前是不用纳税的，但是可以在2009年的经营纳税申报中扣除，只要在2009年年末前宣布，而且在2010年3月16号前支付。另一方面，有些企
