纳税筹划-------外文文献原文及翻译.doc

Tax planning involves conceiving of and implementing various strategies in order to minimize the amount of taxes paid for given period. For a small business, minimizing the tax liability can provide money for expenses, investment, or growth. In this way, tax planning can be a source of working capital. According to The Entrepreneur Magazine Small Business Advisor, two basic rules apply to tax planning. First, a small business should never incur additional expense only to gain a tax deduction. While purchasing necessary equipment prior to the end of tax year can be a valuable tax planning strategy, marking unnecessary purchases is not recommended. Second a small business should always attempt to defer taxes when possible. Deferring taxes enables the business to use that money interest-free, and sometimes even earn interest on it, until the next time taxes are due.
Experts recommend that entrepreneurs and small business owners conduct formal tax planning sessions in the middle of each tax year. This approach will give them time to apply their strategies to the current year as well as allow them to get a jump on the following year. It is important for small business owners to maintain a personal awareness of tax planning issues in order to save money. Even if employ a professional bookkeeper or accountant, small business owners should keep careful tabs on theirs own tax preparation in order to take advantage of all possible

税收筹划涉及的设想和实施各种策略的目的是尽量减少对一定时期内支付的税款。对于一个企业，尽量减少税务负担可以提供更多的钱费用于支付费用和用于投资。通过这种方式，税收筹划工作可以筹集更多资金来源。根据小企业的企业家杂志顾问，两个基本规则适用于税务规划。首先，小企业不应该承担的额外开支只获得税收减免。在纳税年度结束时购买必要的设备可以成为有价值纳税筹划方法，使不必要的采购不建议。第二，小企业要始终企图尽可能推迟纳税。推迟纳税使该公司能够利用这些钱免息，有时甚至是赚取利息税，直到下一次到期。
专家建议企业家和小企业主在每一个纳税年度的年中进行正式的税收筹划会议。这会给他们制定纳税计划提供足够的时间。这种意识对于小企业家说来很重要，因为这可以节约税收支出。即使企业中有专业会计人员，中小企业主也应该细心关注税务筹划工作，不错过能够节税的每一个机会。“不论是你否任用一个企业外部人员来帮助你进行节税工作，你都应该了解税法的基本规定” 艾伯特说，“就像你不会将自己的钱交给别人管理一样，你也不应盲目让别人去完成管理你的纳税的责任”。弗雷德里克在他的书中写到：“税收知识拥有强大的盈利的可能性。知道税法规定可以在竞争中给你提供更好的底线。”