外文参考文献及翻译.docx
- 文档编号:2607596
- 上传时间:2023-05-04
- 格式:DOCX
- 页数:16
- 大小:26.35KB
外文参考文献及翻译.docx
《外文参考文献及翻译.docx》由会员分享,可在线阅读,更多相关《外文参考文献及翻译.docx(16页珍藏版)》请在冰点文库上搜索。
外文参考文献及翻译
StudyontheTaxPlanningofEnterpriseIncomeTax
VogtWollen
E-mail:
chc0910.
DepartmentofAccountingandFinancialAffairs,WashingtonUniversity
Tel:
86-24-8168-1354E-mail:
agjie126.
Abstract
Theenterpriseincometaxoccupiesveryimportantstatusinthetaxpayingofenterprise,andithaslargespaceoftaxplanning.Underthebackgroundthatthenewenterpriseincometaxlawwasissued,wediscussedtheproblemhowtousetaxplanningtoreducethetaxburdenofenterpriseandrealizethemaximizationofthetotalprofitfortheenterprise.Inthisarticle,westudiedthetaxfinancinginthestageofenterprisefinancingfromtheselectionoffinancingmodeandtheconfirmationoffinancingchannel,andputforwardthattheenterpriseshouldselecttheliabilityfinancingmodetothelargestextentinthecriticalriskrangeofequitystructure.Westudiedthetaxplanninginthestageofinvestmentofenterprisefromthreeaspectsincludingcorrectlyselectingtheinvestmentdirection,confirmingproperenterpriseorganizationformandselectingtaxsavinginvestmentsubject.Westudiedthetaxplanningfromtwoaspectssuchasincomeandchargededuction.Westudiedthetaxplanninginthedistributionstageofenterprisemanagementresultfromfirstutilizingtaxableincometocompensatetheloss,thelossrecoveringsequenceofdomesticinvestmentprofitreturnandtheprofitdistributionstrategyinthelowtaxregion.Foraboveaspects,weallputforwardourownnewtheoreticalopinions.
Keywords:
Enterpriseincometax,Taxplanning,Taxpreference
Comparingwiththeoldenterpriseincomelaw,thenewenterpriseincomelawchangedinmanyaspectssuchasthetaxpayer,thepre-taxdeduction,andthetaxpreference,whichputforwardnewtaskforthetaxplanningoftheenterpriseincometax.Underthebackgroundofnewenterpriseincometax,wewilldiscussthetaxplanninginthemainstagessuchastheenterprisefinancing,investment,managementanddistribution.
1.Taxplanninginthestageofenterprisefinancing
Thetaxplanningoftheincometaxinthestageofenterprisefinancingmainlyincludesthecontentsaboutthefinancingmodeandthefinancingchannel.
1.1Taxplanningoffinancingmode
Thefinancingmodesofenterprisemainlyincludetheequityfinancingandliabilityfinancing,andtwodifferentfinancingmodeswillproducedifferenttaxresults.Generallyspeaking,underthefixedtaxratelevel,theliabilityfinancingcanproducetheinterestrigidcostwhichcanbereportedbeforetax.Whentheaccountprofitisadjustedasthetaxableincome,thetaxlawallowsthattheinterestexpenditureinducedbytheliabilitycanbedeductedbeforetaxinthesameinterestrateregulatedbytheBankinthesameperiod,whichequalsthatthestatefinanceassumesaquarterofinterestcostfrotheenterprise.Theequityfinancingistheflexiblecostofbonusstockwhichcanbereportedaftertax.Themodethattheenterpriseprovidesbonusstockanddividendtotheinvestorsisonlyoneitemofthedistractionofpost-taxprofit(netprofit),anditmustbedistributedaftertax.Thetaxsavingdifferencebetweentwofinancingmodesisveryobvious.Intheequitystructureofenterprise,theproportionoftheliabilityequityishigher,andthesavingeffectofthetaxcostismoresignificant.Sounderthepremisethattherateoforreturnoninvestmentishigherthantheliabilitycostrate,enhancingtheproportionofliabilityfinancingwillbringextraeconomicbenefitsfortheowneroftheenterprise,andfinallyincreasethevalueoftheenterprise.Butweshouldalsopayattentiontothatwillincreasethefinancialriskoftheenterprise,andexcessiveliabilitywilleveninducetheabnormalityoftheenterpriseequitystructure,andtheliabilitycrisiswillmakethefinancialstatusoftheenterprisefallintocollapse.Therefore,beforetheenterprisemakesthetaxplanningoffinancingmode,itmustensurethattheequitystructureisinthecriticalriskrange.
1.2Taxplanningofenterprisefinancingchannel
Thefinancingchannelsofenterprisemainlyincludebankloan,self-accumulationofenterprise,inter-enterpriselending,interiorcollectionofenterprise,bondorstockissuanceandcommercialcredit.Underusualsituation,thesequenceofthetaxburdenfromheavytolightisself-accumulationofenterprise,bankloan,inter-enterpriselendingandinteriorcollectionofenterprise.Theprincipleoftaxplanningoffinancingchannelisthatunderthepremisethattheequitystructureistoselectthechannelwithhigherprofitandlowerharminthecriticalriskrange,throughcomparingtheadvantagesanddisadvantagesofvariousfinancingchannels.
2.Taxplanningintheinvestmentstageofenterprise
Forthetaxplanningintheinvestmentstageofenterprise,wemainlyconsiderthreeaspects,i.e.theselectionofinvestmentdirection,theselectionofenterpriseorganizationformandtheselectionofinvestmentmode.
2.1Selectingcorrectinvestmentdirection
Thenewenterpriseincometaxestablishedthenewtaxpreferencewhichgaveprioritytotheindustrialpreference,assistedbytheregionalpreference,givingattentiontothesocialadvancement.Investorsshouldselecttheinvestmentindustrytoreducethetaxburdenaccordingtotheregulationsaboutthenationalindustrialpoliciesandtaxpreference,andresponsetheindustrialpolicyguidanceofthegovernment.First,becausetheindustrialselectpossessesstrategicmeaningsforthedevelopmenttrendoftheenterprise,sowhentheinvestorsmakethedecisionofindustrialinvestment,theyshouldscientificallydemonstratetheinvestmentandcarefullymakethedecision,andtheyshouldconsidernotonlytheirownindustrialadvantages,butalsonationalindustrialsupportpolicies,industrialtaxpreferencepolicies,andmaketherareresourcesoftheenterprisetothegreensunriseindustriessuchastheagriculture,scientifictechnology,environmentprotectionandenergysaving.Second,theenterpriseincometaxregulatedregionalpreferenceforChinesewesternregions,minorityregionsandspecialeconomiczones,andtheenterpriseshouldstudyoutmultipleselectableinvestmentprogramsinpossibleinvestmentregions,anditshouldnotonlycomparethecostincomesofvariousregionalinvestmentprograms,butcomparethetaxlevelsofvariousprograms,andmakethecomprehensiveevaluationforthecomprehensivebenefitsofvariousregionalinvestmentprograms,whichcannotonlyreducethetaxburden,butfindtheregionalinvestmentprogramwithmaximumeconomicbenefit.
2.2Selectingproperenterpriseorganizationform
Thetaxplanningofenterpriseorganizationformshouldmainlyconsiderfourpartsincludingestablishment,expansion,divisionandmerger.First,wewillstudythetaxplanningwhentheenterpriseisestablishedandselecttheorganizationform.Accordingtotheorganizationform,theenterprisetypesincludeindividualproprietorshipenterprise,partnershipenterpriseandlimitedcorporationwhichcanbedividedintolimitedliabilitycompanyandjointstocklimitedpartnership,andbecausethetaxsystemregulatesdifferenttaxburdenlevelsfortheenterpriseswithdifferentorganizationforms,sotheestablishmentcostsandadvantagesofdifferentorganizationformsaredifferent,andthetaxisoneoffactorsweshouldconsiderwhenweselecttheorganizationformoftheenterprise.Especiallywhentheorganizationformoftheenterprisehaslargeinfluencetotheproductionandmanagement,thetaxwillbetheimportantfactorwhichweshouldconsider,andinvestorscanselecttheorganizationformoftheenterprisetoreducethetaxburdenfortheenterprise.Second,wewillresearchthetaxplanningwhentheenterpriseisexpandedandneedstoselecttheorganizationform.Enterprisealwaysactualizesthescaleexpansionbyincreasingbranches,butthetaxpoliciesforthebrancheswithdifferentformsinthetaxlawareobviouslydifferent,soenterpriseshouldselecttheorganizationformofthebranch.Forthefilialeandthesubsidiarycompany,theyrespectivelyhavetheiradvantagesanddisadvantagesforthetax,sothelossofthebranchcancounteractthegainoftheparentcompanyandreducethetotaltaxableincomeofthecompany.Thesubsidiarycompanyandtheparentcompanyareregardedastwoentitiesinthelaw,butthesubsidiarycompanycanobtainvarioustaxpreferencepoliciesregulatedbythelawsorlocalgovernment.Sotheenterpriseshouldcomprehensivelyconsidertheprofitabilityofthebranchwhenitselectstheformofthebranch,anditshouldadopttheformoffilialewhenthebranchisinthelossperiod,andadopttheformofsubsidiarycompanywhenthebranchisintheprofitperiod.Third,wewillstudythetaxplanninginthedivisionandmergeroftheenterprise.Accordingtotheregulationsoftheenterpriseincomelaw,enterprisesshouldpaytheincometaxby25%,butitalsoregulatesthatthesmall-sizedprofit-makingenterprisecanpaytheincometaxby20%,sothemiddleandsmall-sizedenterprisecanadoptthedivisionmeasuretoseparatethebranchfromtheenterprisetoreducethetaxableincomeandthetaxburden.Theenterpriseincometaxregulatesthattheprofitableenterpriseannexesunprofitableenterprise,itcanusetheaccumulatedlossoftheunprofitableenterprisetocounteracttheprofitoftheprofitableenterpriseandreducethetaxableincomeandthetaxburden.Therefore,inthemergerofenterprises,theprofitableenterprisecanreducetheenterpriseincometaxbyannexingunprofitableenterprises.
2.3Selectingtheinvestmentsubjectoftaxsaving
Accordingtodifferentformsofinvestmentsubject,theinvestmentofenterprisecanbedividedintomonetaryinvestment,tang
- 配套讲稿:
如PPT文件的首页显示word图标,表示该PPT已包含配套word讲稿。双击word图标可打开word文档。
- 特殊限制:
部分文档作品中含有的国旗、国徽等图片,仅作为作品整体效果示例展示,禁止商用。设计者仅对作品中独创性部分享有著作权。
- 关 键 词:
- 外文 参考文献 翻译