西安郵電大學 畢 業(yè) 設(shè) 計（論 文）外文文獻翻譯學 院： 經(jīng)濟與管理學院 專 業(yè)： 班 級： 學生姓名： 導師姓名： 職稱： 起止時間：2010年 12月20日 至 2011年 6月20日（英文文獻字體及格式由個人自定，譯文字體及格式與論文正文格式相同。）英文原文Enterprises of the major means of tax planning Tax planning is the premise of strict enforcement of tax laws to minimize taxcustoms tax called. Enterprises to carry out the correct tax the need for the adoptionof the following major route of transmission. First reasonable means of financing options. In accordance with the provisionsof Chinas current tax law corporate interest payments on the loan within a certainrange can be pre-tax expenses and dividends can only be spending the after-taxprofits of enterprise expenses. From a tax point of view appropriate to the bankbusiness loans and financing between enterprises rather than directly to thefund-raising benefits. Second a reasonable choice of trading partners. Chinas existing value-added taxsystem has a general taxpayers and small-scale taxpayers on the points choose adifferent supplier object the tax burden on enterprises is not the same. For examplewhen the Department of suppliers of value-added tax general taxpayer the businessafter the purchase of goods according to the amount of tax deduction of input taxamount of the corresponding balance after payment of value-added tax if thepurchase of goods for small-scale taxpayers VAT can not be achieved Its not containthe amount of input tax deduction the tax burden more than the former. Such as openinvoices can also be part of deduction. Third the easy way out tax conversion. Enterprises will be converted tohigh-tax low-tax refers to economic activities in the same there are a variety ofrevenue options to choose from the taxpayers to avoid high-tax point choose thelow tax and reduce the tax liability . The most typical example of this is to runnon-taxable to the tax planning services. From the tax point of view run mainly two:First the same taxes different tax rates. Systems such as supply and marketingenterprises the general operating tax rate is 17 of the means of subsistence but alsothe operating value-added tax rate of 13 of the agricultural means of production andso on. Second different taxes different tax rates. This usually refers to types ofenterprises in their business activities both value-added business project the projectalso involves the business tax. Fourth the cost of reasonable expenses. Enterprises does not violate tax laws andfinancial system under the premise of the full cost of the reasonable expenses thatmay occur on the full estimated losses and narrow the tax base and reduce the amountof taxable income. Countries allow for costs incurred in the projects such as wagesrespectively the total amount of tax by 2 14 1.5 extracts of trade union fundsstaff welfare staff education funding should be sufficient to mention as much aspossible to the whole. For some of the losses that may occur such as bad debt lossesbusinesses should be fully expected in the tax law as far as possible the extentpermitted by the cap enough to reserve. This is in line with the national tax law andfinancial system can receive the tax effect. Fifth to reduce tax liability. Factors that affect the tax liability there are twonamely tax base and tax rates the smaller the tax base lower tax rates tax liability isalso smaller. Tax planning can start from these two factors to find legitimate ways toreduce tax liability. For example an enterprise December 30 2005 estimated taxableincome amounted to 100200 yuan the enterprise income tax liability 25050 yuan100200 25. If the corporate tax planning tax consulting fees to pay 200 yuanthe corporate taxable income 100000 100200-200 income tax liability 27000 yuan100000 27 can be found by comparing for tax planning to pay only 200 yuan6066 yuan tax is 33066-27000. Sixth to weigh the severity of the overall tax burden. For example manyvalue-added tax planning programs have the general taxpayer and the taxpayer tochoose small-scale planning. If an enterprise is a non-tax-year sales of about 900000yuan of production enterprises and enterprises to buy the materials each year the priceof non-value-added tax of 70 million or less. The companys accounting system theconditions identified as the general taxpayers. If that is the general taxpayer thecompanys products are value-added tax rate applies to 17 capital gains tax liability34000 yuan 90 17 -70 17 If it is small-scale taxpayers the rate is 6 5.4VAT liability million 90 6 3.4 million. Therefore from the perspective ofvalue-added tax general taxpayer should be selected. But in fact althoughsmall-scale VAT taxpayers pay 20000 yuan but the input tax amount of 119000yuan 70 17 although it can not offset the costs thereby increasing the cost of119000 yuan the income tax reduction of 2.975 million 11.9 25 than pay a20000 yuan of value-added tax. Therefore the business tax planning in the selectionof programs not only to look in a certain period of time watching the program on taxless and to consider business development goals to choose to increase their overallrevenue program. Seventh take full advantage of preferential taxation policies. For taxpayers theuse of tax incentives for tax planning focuses on how the rational use of tax policiesand regulations shall apply to the lower or more favorable tax rates a well-plannedproduction and operation activities the actual tax burden to a minimum in order toachieve Festival tax effect. For example according to Chinas Law of the StateCouncil for approval of high-tech industrial development zone of the high-techenterprises since the production from the fiscal year income tax exemption for 2years. To-business use of wastewater waste gas waste residue and other waste as themain raw materials for production 5 years in the income tax reduction or exemption.In addition to support agriculture and the development of UNESCO Wei investmentcountries have different tax incentives. Business operators should refer to policycomparing the investment environment investment income investment risks andother factors decided to invest in the region investment direction as well asinvestment projects a reasonable tax planning in order to reduce the corporate taxburden. It should be noted that the above-mentioned methods taxpayers use tax on theone hand it is necessary to comply with the characteristics of enterprise productionand management overall planning comprehensive consideration and can not cater forall kinds On the other hand to keep learning and understanding of national trendsand policies on tax reform measures amendments and adjustments accurately graspthe limits of tax regulations and policies in-depth study of the relevant provisions oftax laws to prevent tax and give rise to other problems.中文譯文企業(yè)稅收籌劃的主要途徑：納稅籌劃是在嚴格執(zhí)行稅法前提下，盡量減少繳稅，習慣稱其為節(jié)稅。企業(yè)要正確地進行節(jié)稅，需要通過以下的主要途徑。 一、選擇合理的籌資方式。根據(jù)我國現(xiàn)行稅法規(guī)定，企業(yè)的借款利息支出在一定范圍內(nèi)可以稅前列支，而股息支出則只能在企業(yè)的稅后利潤中列支。從節(jié)稅的角度看，企業(yè)適度向銀行借款和企業(yè)間的相互融資，要比企業(yè)直接向社會籌資優(yōu)惠。 二、選擇合理的交易對象。我國現(xiàn)行增值稅制度規(guī)定有一般納稅人和小規(guī)模納稅人之分，選擇不同的供貨對象，企業(yè)所負擔的稅負則不相同。例如，當供貨方系增值稅一般納稅人時，企業(yè)購進貨物后，可按銷項稅額抵扣相應的進項稅額后的余額繳納增值稅；如果購買小規(guī)模納稅人的貨物，不能取得增值稅專用發(fā)票的，其含有進項稅額不能抵扣，稅負比前者要多。如開專用發(fā)票也可抵扣一部分。 三、“避重就輕”轉(zhuǎn)換納稅義務(wù)。企業(yè)將高納稅義務(wù)轉(zhuǎn)換為低納稅義務(wù)，是指在同一經(jīng)濟行為中，有多種稅收方案可供選擇時，納稅人避開“高稅點”，選擇“低稅點”，可減輕納稅義務(wù)。最典型的例子就是對兼營非應稅勞務(wù)進行的節(jié)稅籌劃。從稅收角度來看，兼營主要包括兩種：一是稅種相同，稅率不同。例如供銷系統(tǒng)企業(yè)，一般既經(jīng)營增值稅率為 17的生活資料，又經(jīng)營增值稅率為 13的農(nóng)用生產(chǎn)資料等。二是不同稅種，不同稅率。該種類型通常是指企業(yè)在其經(jīng)營活動中，既經(jīng)營增值稅項目，又涉及營業(yè)稅項目。 四、合理列支各項費用。企業(yè)可以在不違反稅法和財務(wù)制度的前提下，通過對各項費用充分合理的列支，對各項可能發(fā)生的損失進行充分估計，縮小稅基，減少應納稅所得額。對于國家允許在費用中列支的項目，如分別按計稅工資總額的 2、14、1.5提取的職工工會經(jīng)費、職工福利費、職工教育經(jīng)費，應盡可能地提足提全。對于一些可能發(fā)生的損失，如壞賬損失等，企業(yè)應充分預計，在稅法允許的范圍內(nèi)盡可能按上限提足準備金。這既符合國家稅法和財務(wù)制度的規(guī)定，又能收到節(jié)稅的效果。 五、降低應納稅額。影響應納稅額的因素有兩個，即計稅基數(shù)和稅率，計稅基數(shù)越小，稅率越低，應納稅額也越小。進行稅務(wù)籌劃可從這兩個因素入手，找到合法的辦法來降低應納稅額。例如，某企業(yè) 2005 年 12 月 30 日測算的應納稅所得額為 10.02 萬元，則企業(yè)應納所得稅 25050 元（10020025）。如果該企業(yè)進行了稅務(wù)籌劃，支付稅務(wù)咨詢費 200 元，則該企業(yè)應納稅所得額 100000 元（100200-200），應納所得稅 27000 元（10000027），通過比較可以發(fā)現(xiàn)，進行稅務(wù)籌劃支付費用僅為 200 元，卻節(jié)稅