Tax planning involves conceiving of and implementing various strategies in order to minimize the amount of taxes paid for a given period. For a small business, minimizing the tax liability can provide more 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 expenses only to gain a tax deduction. While purchasing necessary equipment prior to the end of the tax year can be a valuable tax planning strategy, making 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 they employ a professional bookkeeper or accountant, small business owners should keep careful tabs on their own tax preparation in order to take advantage of all possible opportunities for deductions and tax savings. "Whether or not you enlist the aid of an outsider, you should understand the basic provisions of the tax code," Albert B. Ellentuck wrote in the Laventhol and Horwath Small Business Tax Planning Guide. "Just as you would not turn over the management of your money to another person, you should not blindly allow someone else to take complete charge of your tax paying responsibilities." In addition, as Frederick W. Dailey wrote in his book Tax Savvy for Small Business, "Tax knowledge has powerful profit potential. Knowing what the tax law has to offer can give you a far better bottom line than your competitors who don't bother to learn."剩下的文章和翻译要的私聊本回答由提问者推荐Discussion of "Taxable Income as a Performance Measure: The Effects of Tax Planning andEamings Quality 看看这个题目怎么样？合适的话回复我只有英文，无翻译
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论文摘要：提升企业的自主创新能力和水平对企业的核心竞争力的增强意义重大,但光靠企业自身的努力远远不够,尤其对于中小企业更是如此,因此促进中小企业自主创新除了企业自身的积极主动之外,还需政府的财税政策支持。本文通过对安徽中小企业实际情况的分析,结合现行的财税政策,提出促进安徽中小企业自主创新的财税政策措施。 当今世界,无论是发达国家还是发展中国家,中小企业在本国国民经济发展中都发挥着重要作用,在我国更是如此。我国作为世界上人口最多的国家,中小企业占到企业总数的99%以上,并且创造了我国GDP的60%以上份额,上缴国家税收占到总税收收入的50%,在企业提供的就业岗位中,中小企业提供的就业岗位占到75%,中小企业的发展壮大对于促进我国国民经济发展、缓解日益严峻的就业压力意义重大。特别是在当前国际经济低迷的情形下,无论是中央政府还是地方政府,都有必要为中小企业的发展提供政策支持,尤其是在促进中小企业自主创新方面提供相应的财税政策支持就显得很有必要。安徽作为中部地区一个不太发达的农业大省,也有很多的中小企业,在促进安徽经济发展,吸纳安徽富余劳动力和人才就业方面都发挥了重要作用,但当前在中小企业的发展方面也存在一些困难,面临许多困境,急需得到中央和地方政府的政策支持,以便在促进安徽经济在中部经济中的率先崛起中发挥更大作用。 一、促进中小企业自主创新的现实意义 中小企业作为推动我国国民经济发展和社会和谐稳定的一支重要力量,在确保我国国民经济稳定增长、优化经济结构、促进市场繁荣、缓解日益严峻的就业压力、维护社会稳定方面都发挥了不可替代的作用。但是,随着美国次贷危机的爆发、随后全球金融危机和经济萧条的来临,无论是国内还是国外,无论是大企业还是小企业,都面临着能否生存的风险,特别是小企业,抗风险能力更弱。目前,受世界性经济萧条大环境的影响,我国部分省份已经出现部分企业特别是中小企业倒闭破产的现象,部分企业勉强维持生存。因此,无论是中央政府还是地方政府,都有必要为中小企业的发展提供政策支持。 根据安徽省中小企业局统计数据显示,截至2008年9月,安徽中小企业数量达到了14.6万户,其中规模以上中小企业为7,913户,绝大部分中小企业都面临自主创新能力不够、核心竞争力不强、融资难、贷款难等许多难题,严重制约了安徽中小企业的发展。目前,安徽中小企业发展面临的问题主要体现在以下方面:一是中小企业经济总量不大,与其他发达省份相比,发展速度较慢;二是中小企业产业结构层次方面档次低、能耗高、规模小、科技含量低,综合竞争力较弱,缺乏核心竞争力;三是中小企业实力较弱,资本积累不足。目前安徽中小企业平均负债率大概在60%左右,少数企业甚至超过100%,严重制约中小企业的发展;四是中小企业的发展仍然以粗放经营为主,资源消耗过大,非物质要素对企业经济增长的贡献率偏低,不利于中小企业的可持续发展。 二、现行促进安徽中小企业发展的财税政策评析 中央在“十一五”规划中提出,要建立以企业为主体、市场为导向、产学研相结合的技术创新体系,形成自主创新的基本体制构架。党的十七大《报告》进一步提出,要加快建立以企业为主体、市场为导向、产学研相结合的技术创新体系,引导和支持创新要素向企业集聚,促进科技成果向现实生产力转化。随后的中央经济工作会议也多次强调,要全面落实科学发展观,着力加强资源节约和环境保护,着力推进自主创新,提高企业自主创新能力,加快建设创新型国家。具体到安徽而言,从目前的财税政策来看,虽然安徽在鼓励中小企业自主创新方面也有些相应的财税激励措施,但是与其他国家、国内发达省份系统全面的财税政策与措施相比,仍有待进一步提高,以下就目前安徽中小企业能够享受的财税政策做一简要分析: (一)2006年8月29日,为深入贯彻全国和安徽省科技大会精神,落实安徽省委、安徽省政府《关于实施科技规划纲要增强自主创新能力的意见》要求,推进《安徽省科技发展“十一五”规划纲要及2020年远景展望》的实施,安徽省科技厅、发改委、经委、财政厅、国资委、总工会决定联合实施技术创新引导工程,促进企业成为技术创新的主体,提升企业核心竞争力,增强安徽企业的自主创新能力。在安徽技术创新引导工程实施方案中,在促进中小企业自主创新的财税政策方面,缺乏切实可行的、可操作的相关细则和实施办法。 (二)2008年2月25日,为落实《中共安徽省委安徽省人民政府关于实施科技规划纲要增强自主创新能力的意见》,安徽省财政厅出台了关于财政支持科技自主创新的若干意见,提出要确保财政科技投入稳定增长、充分发挥财政科技投入的引导带动作用;同时,要建立以财政科技投入为引导,企业投入为主体,社会投入为补充的多元化财政科技投入体系,建立财政支持创业风险投资的机制,支持中小企业特别是科技型企业自主创新;此外,要加大对民营科技企业和科技型中小企业的扶持力度,落实民营科技企业与国有企业在税收优惠政策上的同等待遇。这些政策的出台,在一定程度上促进了中小企业的发展,但财税政策的扶持力度有待进一步提升。 (三)2009年2月2日,为贯彻落实安徽省委、省政府《关于推进合芜蚌自主创新综合配套改革实验区工作的若干政策措施(试行)》等文件精神,安徽省科技厅、发改委、经委、财政厅、国资委、总工会联合制定了《关于加快培育创新型企业的意见》,要求国家和安徽激励企业自主创新的有关政策在创新型企业先试先行,并要求有关部门研究制定支持自主创新财税政策实施办法,贯彻落实国家和安徽省关于企业研发费所得税前加计扣除政策,企业加速研究开发仪器设备折旧政策,促进高新技术企业和创新型企业发展的税收政策,支持企业加大自主创新能力建设政策等等,把鼓励企业尤其是中小企业自主创新的政策落到实处。但是,目前我们还未看到具体的、可操作的可行办法。因此,结合安徽中小企业的发展现状,适时提出促进安徽中小企业自主创新的财税政策建议,具有重要的理论意义和现实指导意义。 三、促进安徽中小企业自主创新的财税政策建议 当前安徽中小企业的发展既面临国际经济环境不景气的不利影响,又面临自身资金、技术薄弱、发展势头受限的被动局面。改变这种现状,增强中小企业的自主创新能力,提升中小企业的核心竞争力,促进中小企业的健康可持续发展,既需要企业自身的动力,更需要政府相关部门的政策支持。 (一)真正建立对中小企业技术创新的财政投入机制。各级政府要将科技投入作为预算保障的重点,不得随意变动和挪用,力争到2010年,全省地方财政科技投入占地方财政经常性支出的比例达到全国平均水平,同时省级应用技术研发经费要力争高于中部地区平均水平。地方政府要采取有效措施,引导企业成为技术创新的主体,财政要加大对科技型中小企业技术创新基金的投入力度,多种方式鼓励中小企业自主创新。 (二)真正建立切实可行的激励中小企业自主创新的税收政策。近年来,国家出台了许多有利于企业发展的税收优惠政策,如两税合并后的新的《中华人民共和国企业所得税法》,降低了企业的所得税税率,增加了部分费用的扣除;2008年11月和2008年12月新修订的《中华人民共和国增值税暂行条例》、《中华人民共和国消费税暂行条例》、《中华人民共和国营业税暂行条例》及其相应的实施细则,修订后的部分税收条款减轻了企业的税负,但我们应当清楚地了解到,现行的税收优惠政策和措施基本上带有适用对象的普遍性,所以对于促进安徽中小企业自主创新方面意义不大。要想真正推动安徽中小企业自主创新的积极性,必须在税收政策的实施方面加大对扶持对象的税收优惠力度,只有在这种差别待遇的税收优惠政策下,中小企业的自主创新积极性才能得到更好的发挥。目前,可以考虑在中小企业的所得税计算方面加大费用扣除力度,加速资本折旧力度,减少企业应纳企业所得税;在增值税和营业税方面,增加扣除,缩小税基,减少应纳税额,减轻企业税负,做到让利于企业,增强中小企业的盈利能力,提升自主创新能力和自主创新积极性。 (三)政府应当采取切实有效措施,加大创新型人才队伍建设的支持力度。创新是企业的灵魂所在,实施创新的主体显然是企业富有创新积极性的人才,因此政府尤其是省级政府要出台支持科技创新人才的培养、支持教育人才培训与科技人才需求的共享对接、建立有力于激励自主创新的人才奖励制度,为提升中小企业的自主创新能力提供人才支持。 参考文献: [1]周平.我省13万中小企业遭遇“钱荒”[N].安徽市场报,2008.9.5. [2]安徽省财政厅关于财政支持科技自主创新的若干意见.财教(2008)144号.安徽省科学技术厅网站. [3]关于印发加快培育创新型企业意见的通知.科策(2009)12号.安徽省科学技术厅网站. [4]安徽省财政厅关于财政支持企业发展的指导意见.财预(2008)153号.安徽省科学技术厅网站.更多追问追答追问
与论题相关的外文文献。。。追答
我才是六年级小学生诶，能花心思帮你找一篇就不错了，我是看不懂这些都是什么东西，反正，是不是你自己慢慢看吧，我实在找不着更好的了。我可是把人家的文档下载下来，用Word文档保存，再复制才弄下来的，花费了还长时间呢，还浪费了不少财富值，那可是我辛辛苦苦赚的啊，我也不经常上，你让我怎么帮你啊？......追问
不是。。。主要不是中文的呀。。。要英文的。。。汗那。。。不然这么高的悬赏、、、外文文献有，翻译没有，翻译得靠你自己了，如果需要回复邮箱地址即可，希望能满足你的需要，能帮到你，多多给点悬赏分吧，急用的话请多选赏点分吧，这样更多的知友才会及时帮到你，我找到也是很花时间的追问
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已发送，请查收，希望能满足你的需要，能帮到你，多多给点悬赏分吧，急用的话请多选赏点分吧，这样更多的知友才会及时帮到你，我找到也是很花时间的本回答被提问者采纳
the positive analysis that is in accordance with the time series data of percentage of the direct tax in the unhealthy index evaluation value and tax income from 1994 to 2008 shows that the current policy for levying derect tax didn't shorten the income gap, instead, it accelarated the disparity to some extent.it should be suggested that we should strenthen the supervision of levying individual income tax and improve the efficiency of levying tax based on drawing on experience of foreign countyies and combine it with the reality of our country, attach great importance on perfecting the imformation reporting system of the third party, set up sound system for levying and managing the source of tax so as to reverse the status quo of inadequate tax for high-income group.本回答由提问者推荐According to 1994 ~ 2008 annual calendar adverse index in direct taxation revenue and estimate the proportion of time series data, the empirical analysis shows that the current tax policy and not shrink direct tax income gap of residents in a certain extent, even aggravate the income gap, suggest the experience abroad and in combination with the reality of our country, and on the basis of increasing personal income tax, to improve the supervision of the tax collection and management, to improve the effectiveness of the third party information report system, to establish and perfect the system of tax collection, the reverse of high-income people of taxation.
Personal Income Tax (PIT) is a direct tax levied on income of a person.个人所得税（PIT技术）是一种直接税，一个人的收入征收。 A person means an individual, an ordinary partnership, a non-juristic body of person and an undivided estate.一个人是指个人，一个普通的伙伴关系，一个人非法人机构和不可分割的遗产。 In general, a person liable to PIT has to compute his tax liability, file tax return and pay tax, if any, accordingly on a calendar year basis.一般来说，一个人被坑了他的税款计算，纳税申报文件和缴纳税款，如有的话，因此在历年的基础。 1. 1。 Taxable Person 应税人 Taxpayers are classified into “resident” and “non-resident”.纳税人划分为“居民”和“非居民”。 “Resident” means any person residing in Thailand for a period or periods aggregating more than 180 days in any tax (calendar) year. “居民”是指任何人在泰国居住连续或累计超过180税项（日历）年日聚集。 A resident of Thailand is liable to pay tax on income from sources in Thailand as well as on the portion of income from foreign sources that is brought into Thailand.泰国居民的可支付收入来源，在泰国以及对从该是进入泰国带来外国来源收入的一部分税。 A non-resident is, however, subject to tax only on income from sources in Thailand.阿非居民然而，需缴纳税项只来自泰国的收入来源。 2. 2。 TAX BASE 税基 2.1 Assessable Income 2.1评税入息 Income chargeable to the PIT is called “assessable income”.收入记入坑被称为“应课税收入”。 The term covers income both in cash and in kind.这一措词包括现金和实物收入。 Therefore, any benefits provided by an employer or other persons, such as a rent-free house or the amount of tax paid by the employer on behalf of the employee, is also treated as assessable income of the employee for the purpose of PIT.因此，任何好处，如提供免租的房子，或由雇主支付雇员的代表税款由雇主或其他人，也视为为目的坑雇员应课税收入。 Assessable income is divided into 8 categories as follows :应征税的收入分成8类细分如下： (1) income from personal services rendered to employers; （1）由雇主提供的个人服务收入; (2) income by virtue of jobs, positions or services rendered; （2）凭借工作，职务或提供服务的收入; (3) income from goodwill, copyright, franchise, other rights, annuity or income in the nature of yearly payments derived from a will or any other juristic Act or judgment of the Court; （3）商誉收入，版权，专利权，其他权利，年金或在每年的性质的所得款项将来自一个或任何其他法律行为或法院的判决; (4) income in the nature of dividends, interest on deposits with banks in Thailand, shares of profits or other benefits from a juristic company, juristic partnership, or mutual fund, payments received as a result of the reduction of capital, a bonus, an increased capital holdings, gains from amalgamation, acquisition or dissolution of juristic companies or partnerships, and gains from transferring of shares or partnership holdings; （4）在股息性质，存款利息与泰国银行的收入，利润或其他利益的股票从法人公司，法人合伙，或互惠基金，收到的款项作为资本的减少，奖金的结果，增加资本控股，由合并收益，收购或法人公司或合伙企业解散，并获得来自或合作伙伴持有的股份转让; (5) income from letting of property and from breaches of contracts, installment sales or hire-purchase contracts; （五）出租的财产和违反合同的，分期付款销售或租购合约收入; (6) income from liberal professions; （6）由自由职业者的收入; (7) income from construction and other contracts of work; （七）建设和其他工作的合同收入; (8) income from business, commerce, agriculture, industry, transport or any other activity not specified earlier. （8）营业收入，商业，农业，工业，运输或其他活动没有任何前面指定。 2.2 Deductions and Allowances 2.2扣除及免税额 Certain deductions and allowances are allowed in the calculation of the taxable income. 某些扣除及免税额允许在计算应纳税所得。 Taxpayer shall make deductions from assessable income before the allowances are granted. 纳税人应课税收入中扣除从之前的津贴是理所当然的。 Therefore, taxable income is calculated by: 因此，应纳税所得额的计算方法是： TAXABLE INCOME = Assessable Income - deductions - allowances 应纳税所得额 =课税收入-扣除额-免税额 Deductions allowed for the calculation of PIT 允许扣除的计算的基坑 Type of Income 收入型 Deduction 扣除 a. 答： Income from employment 从就业收入 b. 湾 Income received from copyright 收到的收入来自版权 c. 角 Income from letting out of property on hire 出租收入的财产出租 1) Building and wharves 1）建筑物和码头 2) Agricultural land 2）农业土地 3) All other types of land 3）所有其他类型的土地 4) Vehicles 4）车辆 5) Any other type of property 5）任何其他类型的财产 d. 四 Income from liberal professions 自由职业的收入 e. 大肠杆菌 Income derived from contract of work whereby the contractor provides essential materials besides tools 所得的收入，工作合同，让承包者提供必要的材料，除了工具 f. 楼 Income derived from business, commerce, agriculture, industry, transport, or any other activities not specified in a. 从业务所得的收入，商业，农业，工业，运输，或不指定的任何其他活动答 to e. 到E 40% but not exceeding 60,000 baht 40％但不超过60000铢 40% but not exceeding 60,000 baht 40％但不超过60000铢 30% 30％ 20% 20％ 15% 15％ 30% 30％ 10% 10％ 30% except for the medical profession where 60% is allowed 除30％为医疗行业的60％是允许 actual expense or 70% 实际费用或70％ actual expense or 65% - 85% depending on the types of income 实际开支或65％ - 85％取决于收入的种类 Allowances (Exemptions) allowed for the calculation of PIT 津贴（豁免）允许为基坑计算 Types of Allowances 津贴的种类 Amount 额 Personal allowance 个人免税额 - Single taxpayer -单纳税人 - Undivided estate -隔膜地产 - Non-juristic partnership or body of persons -非合伙或法人团体的人 Spouse allowance 配偶津贴 Child allowance (child under 25 years of age and studying at educational institution, or a minor, or an adjusted incompetent or quasi-incompetent person) 儿童津贴 （25岁以下的儿童和教育机构就读，或未成年人，或者调整不胜任或准无能的人） 30,000 baht for the taxpayer 30000铢的纳税人 30,000 baht for the taxpayer's spouse 30,000泰铢对纳税人的配偶 30,000 baht for each partner but not exceeding 60,000 baht in total 30,000铢为每个合作伙伴，但不超过60,000铢总共 30,000 baht 3.0万铢 15,000 baht each 每15000铢 (limited to three children) （限3个孩子） Education (additional allowance for child studying in educational institution in Thailand) 教育 （在泰国的其他机构的教育津贴就读于儿童） Parents allowance 父母津贴 Life insurance premium paid by taxpayer or spouse 寿险保费由纳税人或配偶支付 Approved provident fund contributions paid by taxpayer or spouse 核准公积金配偶或捐款支付纳税人 Long term equity fund 长期股权投资基金 2,000 baht each child 每个孩子2,000铢 30,000 baht for each of taxpayer's and spouse's parents if such parent is above 60 years old and earns less than 30,000 baht 30,000铢家长每个纳税人和配偶的父母，如果是这样60岁以上和收入低于3.0万铢 Amount actually paid but not exceeding 100,000 baht each 实际支付的金额不超过10万铢，但每 Amount actually paid at the rate not more than 15% of wage, but not exceeding 500,000 baht 实际支付的金额在率不超过15％的工资，但不得超过50万铢 Amount actually paid at the rate not more than 15% of wage, but not exceeding 500,000 baht 实际支付的金额在率不超过15％的工资，但不得超过50万铢 Home mortgage interest 房屋贷款利率 Social insurance contributions paid by taxpayer or spouse 社会保险的配偶或捐款支付的纳税人 Charitable contributions 慈善捐款 Amount actually paid but not exceeding 100,000 baht 实际支付的金额，但不超过10万铢 Amount actually paid each 实际支付的金额每 Amount actually donated 实际捐赠金额 but not exceeding 10% of the income after standard deductions and the above allowances 但扣除额不得超过上述津贴和10％的收入后的标准 2.3 Tax Credit for dividends 2.3信用股息税 Any taxpayer who domiciles in Thailand and receives dividends from a juristic company or partnership incorporated in Thailand is entitled to a tax credit of 3/7 of the amount of dividends received.纳税人在泰国和住所谁收到来自公司或法人在泰国注册的伙伴关系，是有权获得3 / 7的股息红利税收抵免收到。 In computing assessable income, taxpayer shall gross up his dividends by the amount of the tax credit received.在计算应课税收入，纳税人应当由总的税收抵免额，他收到的股息。 The amount of tax credit is creditable against his tax liability.税收信贷的数额是对他的税款抵免。 3. 3。 Progressive Tax Rates 累进税率 3.1 Progressive Tax Rates 累进税率3.1 Personal income tax rates applicable to taxable income are as follows.个人所得税税率适用的应纳税所得额如下。 Tax rates of the Personal Income Tax 所得税税率的个人 Taxable Income 应纳税所得额 (baht) （铢） arginal Taxable income arginal应纳税所得额 (baht) （铢） Tax Rate (%) 税率（％） 0 - 150,000 (2008 onwards) 0 - 15万（2008起） 150,000 150000 Exempt 豁免 150,001 - 500,000 150,001 - 500,000 350,000 350000 10 10 500,001 - 1,000,000 500,001 - 1,000,000 500,000 500000 20 20 1,000,001 - 4,000,000 1,000,001 - 4,000,000 3,000,000 3,000,000 30 30 4,000,001 and over 4000001及以上 37 37 In the case where income categories (2) - (8) mentioned in 2.1 are earned more than 60,000 Baht per annum, taxpayer has to calculate the amount of tax by multiplying 0.5% to the assessable income and compare with the amount of tax calculated by progressive tax rates. Taxpayer is liable to pay tax at the amount whichever is greater. 在每年的情况下收入类别（2） - （8）条所述2.1顷收入超过6.0万泰铢，纳税人的税务计算计算的数额乘以税0.5％的应课税收入额和比较累进税率。纳税人须负起更大的纳税金额为准。 3.2 Separate Taxation 3.2独立的税收 There are several types of income that the taxpayer shall not include or may not choose to include such income to the assessable income in calculating the tax liability.有几种类型的收入，纳税人不得包括或可能不选择包括收入，在计算应课税收入的税务负担。 Income from sale of immovable property 来自物业销售收入不动产 Taxpayer shall not include income from sales of immovable property acquired by bequest or by way of gift to the assessable income when calculating PIT.纳税人不包括收入由遗赠取得不动产销售或以馈赠方式向在计算应评税入息坑。 However, if the sale is made for a commercial purpose, it is essential that such income must be included as the assessable income and be subject to PIT.但是，如果销售为商业目的而作出的，至关重要的是，这样的收入必须包含在课税收入和受坑。 Interest 兴趣 The following forms of interest income may, at the taxpayer's selection, be excluded from the computation of PIT provided that a tax of 15 per cent is withheld at source:利息收入，可在纳税人的选择，下面的表格可从坑计算排除规定，有百分之15是源泉扣缴的税款： (1) （1） interest on bonds or debentures issued by a government organization; 债券的利息或组织发出的政府债券; (2) （2） interest on saving deposits in commercial banks if the aggregate amount of interest received is not more than 20,000 baht during a taxable year; 银行储蓄存款的利息，如果在商业利益收到的总金额不超过20,000铢一个纳税年度中; (3) （3） interest on loans paid by a finance company; 公司融资贷款的利息支付1; (4) （4） interest received from any financial institution organized by a specific law of Thailand for the purpose of lending money to promote agriculture, commerce or industry. 获得商业利益或特定行业的任何金融机构所举办的法律为目的的泰国的贷款资金，以促进农业。 Dividends 股息 Taxpayer who resides in Thailand and receives dividends or shares of profits from a registered company or a mutual fund which tax has been withheld at source at the rate of 10 per cent, may opt to exclude such dividend from the assessable income when calculating PIT.纳税人谁住在泰国，接受注册公司或互惠基金，已在税收在百分之十率源泉扣缴的股息或利润的股票，可以选择排除在计算应评税入息坑等红利。 However, in doing so, taxpayer will be unable to claim any refund or credit as mentioned in 2.4.然而，在这样做时，纳税人将无法要求任何退款或信用为2.4提及。 4. 4。 Withholding Tax 预扣税 For certain categories of income, the payer of income has to withhold tax at source, file tax return (Form PIT 1, 2 or 3 as the case may be) and submit the amount of tax withheld to the District Revenue Office.对于某些类别的收入，收入的付款人隐瞒源头税，纳税申报文件（表格坑1，2或3视情况而定），并提交预扣税款的区税务办公室。 The tax withheld shall then be credited against tax liability of a taxpayer at the time of filing PIT return.扣缴的税款，应再对纳税人的税务责任记在申请坑返回的时间。 The following are the withholding tax rates on some categories of income.以下是对某些类别的收入扣缴税率。 Types of income 收入的种类 Withholding tax rate 预提税率 1. 1。 Employment income 就业收入 5 - 37 % 5 - 37％ 2. 2。 Rents and prizes 租金及奖品 5 % 5％ 3. 3。 Ship rental charges 船舶租用费 1 % 1％ 4. 4。 Service and professional fees 服务及专业费用 3 % 3％ 5. 5。 Public entertainer remuneration 公共艺人报酬 - Thai resident -泰国居民 - non-resident -非居民 5 % 5％ 5 - 37 % 5 - 37％ 6. 6。 Advertising fees 广告费用 2 % 2％ 5. 5。 Tax Payment 纳税 Taxpayer is liable to file Personal Income Tax return and make a payment to the Revenue Department within the last day of March following the taxable year. 纳税人可申请个人所得税纳税申报表，并在3月的最后一天支付税务部以下的纳税年度。 Taxpayer, who derives income specified in c, d or f in 2.3 during the first six months of the taxable year is also required to file half - yearly return and make a payment to the Revenue Department within the last day of September of that taxable year. 纳税人，谁的收入源于C的规定，D或年度的应纳税f在2.3期间的前6个月还需要提交一半-每年的收入回报，在过去的一天署进行付款到今年9月的应课税。 Any withholding tax or half-yearly tax which has been paid to the Revenue Department can be used as a credit against the tax liability at the end of the year. 任何预扣税或每半年税收已支付给税务部门可以作为一个责任对纳税信用年底的。还是去专业网站吧看了题目 知难而退了
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[1] 李晓永. 纳税筹划的风险与收益分析[J]财会月刊, 2007,(33) .[2] 盖地,钱桂萍. 试论税务筹划的非税成本及其规避[J]当代财经, 2005,(12) .[3] 麻晓艳. 税收筹划的风险与控制[J]福建税务, 2001,(12) .[4] 胡俊坤. 税收筹划要注意风险的防范[J]福建税务, 2002,(12) .[5] 刘芳. 浅析企业税务筹划的技巧及风险防范[J]经济师, 2006,(03) .[6] 王珍义. 税收筹划的风险及其防范[J]经济问题, 2004,(01) .[7] 桂高平. 税收筹划的风险及其控制[J]审计与理财, 2007,(01) .[8] 郭梅,张凤英. 纳税筹划失败的原因及对策[J]会计之友(下旬刊), 2007,(11) .[9] 张秋艳. 浅析企业税务筹划的风险及防范[J]会计之友(中旬刊), 2007,(07) .[10] 陈琼. 纳税筹划风险的理性思考[J]财会研究, 2005,(07) .[11] 梁文涛. 混合销售与兼营行为的纳税筹划[J]企业管理, 2008,(07) .[12] 王逢宝,雷定安,赵瑜婷. 浅谈企业税收筹划风险及其对策[J]商场现代化, 2006,(32) .[13] 张新平. 税务筹划的博弈分析[J]审计月刊, 2004,(12) .[14] 董德志. 企业税务筹划的风险与防范[J]冶金财会, 2007,(05) .西文参考文献 共找到 9 条[1] Rober D.Gordon. Tax Planning Handbook .1982, .[2] W. I. Sinclair. Allied Dunbar Tax Guide .Longman Professional and Business Communications Division Longman Group Limited, 1985, .[3] Jefe A Schenepper. Income Tax Planning Under the New Law [J] .USA Today, 2001, (9) :27 .[4] IBFD. International Tax Glossary .Amsterdam: IBFD, 1988, :67 .[5] W.B.Meigs,&R.F. Accounting .New York: Harvard Business School Press, 1989, :738 .[6] Jack Mintz,Michael Smart. Income shifting , Investment and tax competition:theory and evidence from provincial taxation In Canada .Journal of Public Economics, 2004, (6) .[7] Steven Howard Smith. Tax Accounting Choice:The Costs of Corporate Tax aggressiveness .The Axizona State University, Aug 2000, .[8] Sharon Kay. An Investigation of Tax and Non Tax Incentives of Relocation Decisions .Texas A&M University, 1997, .[9] N.J.Xawawwy. Personal Investment and Tax Planning .Macmillan Publishing Corporation, .追问
谢谢，有没有关于律师事务所的纳税筹划的文献？追答
我是在中国知网搜索的，你自己可以搜索看看，因为不是你这个专业，不太懂。本回答由网友推荐你好，本人从事英语翻译多年，有很多现成英语文献，也可以帮您翻译，希望可以给你帮忙xining1688@163.com 联系
"Helpful Business Tax Law Changes" by Dennis L. Monroe and Richard R. Gibson from Monroe Moxness Berg PA Much has been written about taxes this year, so I’ve asked my partner, Rick Gibson, an attorney and CPA (inactive) to collaborate with me on this month’s column. This latest onslaught of "tax news" started with Congress not addressing the sunset provisions in the estate tax laws at the end of 2009. This year has been all about health care reform and the repeal (or possible extension) of the "Bush tax cuts." The latest in this seemingly non-stop series of tax law changes is the recent enactment of the 2010 Small Business Jobs Act. The new law is touted as providing tax benefits to businesses and is intended to stimulate business spending and activity. Of course, as a new tax law, it is full of complex and technical provisions, some of which may have a familiar sound to them (i.e., extensions or modifications of previous tax law changes). The good news is there are actually opportunities for businesses to reduce tax liabilities with this new law. Rather than recite the various provisions of this new law, we thought we would draw your attention to some specific provisions that might be helpful to the franchise business community: 1. Enhanced Small Business Equipment and Expensing (Section 179 Expensing). To help small businesses quickly recover the cost of capital outlays, small businesses can elect to write off these expenditures in the year they are made instead of recovering them through depreciation. Under the old rules, taxpayers could generally expense up to $250,000 of qualifying property—generally, machinery, equipment and software—placed in service in during the tax year. This annual limit was reduced by the amount by which the cost of property placed in service exceeded $800,000. Under the Small Business Jobs Act, for tax years beginning in 2010 and 2011, the $250,000 limit is increased to $500,000 and the investment limit to $2,000,000. This provision is a significant opportunity to offset the initial cost of or help finance capital improvements through immediate tax deductions. 2. Expensing of Real Property Expenditures. The new law also makes certain real property eligible for expensing. For property placed in service in any tax year beginning in 2010 or 2011, the up-to-$500,000 of property that can be expensed can include up to $250,000 of qualified real property (qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property). In view of the typical real estate required in a franchise business, and the normally long tax recovery period, this provision is a real and immediate tax savings for franchise businesses considering new locations. 3. Extension of 50% Bonus First Year Depreciation. Before the Small Business Jobs Act, Congress already allowed businesses to more rapidly deduct capital expenditures of most new tangible personal property placed in service in 2008 or 2009 by permitting the first-year write-off of 50% of the cost. The Small Business Jobs Act extends the first-year 50% write-off to apply to qualifying property placed in service in 2010. Together with the Section 179 Expensing, this tax law change provides meaningful tax benefits for franchisees making capital expenditures or opening new locations. 4. Boosted deduction for start-up expenditures. The Small Business Jobs Act allows taxpayers to deduct up to $10,000 in trade or business start-up expenditures for 2010. The amount that a business can deduct is reduced by the amount by which startup expenditures exceed $60,000. Previously, the limit of these deductions was capped at $5,000, subject to a $50,000 phase-out threshold. This change in the law is a further tax benefit, although limited in amount, to franchise businesses that are expanding. 5. 100% exclusion of gain from the sale of small business stock. Ordinarily, individuals can exclude 50% of their gain on the sale of qualified small business stock (QSBS) held for at least five years. This percentage exclusion was temporarily increased to 75% for stock acquired after Feb. 17, 2009 and before Jan. 1, 2011. Under the Small Business Jobs Act, the amount of the exclusion is temporarily increased yet again, to 100% of the gain from the sale of qualifying small business stock that is acquired in 2010 after September 27, 2010 and held for more than five years. In addition, the Small Business Jobs Act eliminates the alternative minimum tax (AMT) preference item attributable to such sales. Unfortunately, due to the technical requirements for the QSBS, these provisions have not previously yielded tax benefits for many in the franchise world and these changes will likely not make much of a difference. 6. S corporation holding period for appreciated assets shortened to five years. Generally, a C corporation converting to an S corporation must hold onto any appreciated assets for 10 years or face a built-in gain tax at the highest corporate rate of 35%. The 2010 Small Business Jobs Act temporarily shortens the holding period of assets subject to the built-in gains tax to 5 years if the 5th tax year in the holding period precedes the tax year beginning in 2011. For businesses considering a sale, this can be a significant boost in net tax proceeds from a sale transaction. 7. Cell phones no longer listed property. This means that cell phones can be deducted or depreciated like other business property, without onerous recordkeeping requirements. This change eliminates a previous administrative burden on businesses. 8. Deductibility of health insurance for the purpose of calculating self-employment tax. The Small Business Jobs Act allows business owners to deduct the cost of health insurance incurred in 2010 for themselves and their family members in calculating their 2010 self-employment tax. In view of the increased use of LLC’s in today’s business world and individuals reporting self employment income, this can be a meaningful deduction. Of course these tax breaks come at a cost. In today’s legislative environment, almost all "tax benefits" in new tax laws are subject to offsetting provisions to raise revenue. To mention a few of these unfavorable provisions, information reporting will generally be required for rental property expense payments made after Dec. 31, 2010, and increased information return penalties will be imposed. Are there really tax law changes that help businesses? Yes. The 2010 Small Business Jobs Act has several provisions that are beneficial to the franchise business community. If you have questions about the details of these new laws or how they may help your business, please contact us or consult your tax professional.本回答由提问者推荐
1 目录一、 内容提要………………………………………………[1] 二、 关键字…………………………………………………[1] 三、 当前国际税收抵免与国际税收饶让的背景…………[1] 四、 关于国际税收抵免问题…………………………………[1] （一） 双重征税的产生及税收抵免的出现…………………[1] （二） 相关事例…………………………………………….[2] （三） 国际税收抵免的原则、做法和形式…………………[2] 五、 关于国际税收饶让问题……………………………………[3] (一) 税收饶让在发达国家和发展中国家之间的税务关系中具有实际的意义……………………………………………….[3] (二) 对于税收饶让的问题，发达国家的看法…………………[4] (三) 相关事例………………………………………………….[4] 五、参考文献…………………………………………………
跨国公司避税之转移定价行为分析【摘要】跨国公司避税行为一直以来被简单地认为是一种不可罚行为。但事实上该种行为极其复杂，本文试图通过从不不同角度对跨国公司避税行为的认识提出自己的看法。 【关键词】跨国公司 避税 转移定价 跨国公司是一种性质特殊的经济实体。就跨国公司避税行为而言，传统观点一直认为避税行为的产生于法律的漏洞，且这种因为立法上的漏洞所导致的不利后果不可归责于法律相对人。何谓税法上的漏洞?台湾学者黄茂荣对法律漏洞做出分析：法律A对之无完全规范之情形，或B对之所作的规范相互矛盾，或C对之根本就未作规范，或D对之作了不妥当的规范，则法律就该生活事实而言，有漏洞存在。故跨国公司必须是利用了我国税法现有的不完全规范或矛盾规范或不规范或不妥当规范之时始为避税行为而具有不可归责性。但是，笔者认为，由于避税这个概念的混用使得一些非法的逃税行为也批上了合法的外衣冠冕堂皇地称着为税务筹划或合法避税。 一、跨国公司税收行为分类 德勤会计师事务所高级税务咨询师宋宁认为跨国公司的避税行为有三种：第一是符合国家立法意图的避税；第二种是利用国家政策的避税，但该种行为虽不为法律所支持，但也不明显违反法律之规定；第三种即为非法的避税，包括了非法的转移定价等行为。北京大学税法专家刘剑文教授将跨国公司的避税行为分为两类：合法的税务筹划或税务安排行为以及非法的避税行为。前者税务筹划或税务安排行为是在法律范围内的合法行为或至少由于其本身不具有非法性，因此无可罚的前提基础。税务筹划或税务安排既包括税法所鼓励的税务安排行为也包括税法虽然不鼓励但也未明确禁止的行为。其中税法不鼓励但也未明确禁止的行为相当于上文所称的中性行为，即“法无明文”的行为。一般意义上的避税(税务筹划或税务安排)就是指这种不应当接受税法苛责的中性行为。但是，正是由于避税这个概念的混用使得一些非法的逃税行为也批上了合法的外衣冠冕堂皇地称着为税务筹划或合法避税。这些行为即属于本文所称的非法避税行为从实质上触犯了我国的税法，但却一直被理所当然地认为是一种合法的避税或税务筹划行为。 由此可见，简单地将跨国公司转移定价及资本弱化或滥用税收协定等行为认定为中性的避税的观点缺乏必要的法律支持。笔者认为一种行为是否属于违法行为应当严格按照现有的法律法规的规定进行。依据现有法律法规跨国公司的涉税行为大致可以分为以下几种： 第一是跨国公司合法的税收行为。所谓跨国公司合法税收行为是指跨国公司严格按照法律的规定行使权利和履行纳税义务，即严格按照我国现行有效法律法规所做出的行为。应当指出，依照我国的现行税法体制这里的法律包括了全国人大及其常委所通过的法律及国务院颁布的行政法规和国务院部门所制定的部门规章，同时也包括地方性法规和规章等具有效力的法律性文件。跨国公司按照这些法律的规定所为的涉税行为属于合法行为，在立法未改变前国家应当予以肯定。 第二种划分即处于合法与非法之间的行为。从法理学的角度来看，这相当于一种中性行为。即“法无明文”的行为。这种中性行为处于法律调整的范围之外，既没有得到法律允许但亦不为法律所禁止的行为。因此它既不属于合法行为，也不属于违法行为，故在法律性质上称其为“中性”。详言之该中性行为无论其产生于何种出发点，因其属于企业未能落入现有法律所调整的范围因此不应当做出否定性判断。 跨国公司第三种行为：非法逃避税收法律义务的行为。在实践中这种行为有着极为复杂的表现形式。传统观点否定避税行为的不法性就是将该避税行为的产生一概归究于法律漏洞。事实上问题集中在第二种避税行为与第三种避税行为的界限上，即何种行为是中性避税行为，何种行为又应当被认定为是逃税。诚然，由于法律立法技术的限制及法律本身的缺陷所导致的不利后果的确不应当由当事人予以承担。但，何谓避税?是否跨国公司的所有涉税行为都可以为此避税行为所包含，显然答案是否定的。 鉴于此，以跨国公司最常使用的转移定价为例，我们有必要借助税法基本原理及其它一些基本原则和对我国税法框架下的跨国公司避税问题进行进一步的探讨以确定其法律性质。 二、跨国公司避税行为性质——以转移定价为视角 如本文所述，转移定价是跨国公司通过关联交易等特殊手段及安排该达到减少在东道国应该交纳的税收，造成该东道国的税收流失的行为。对于跨国公司转移定价行为的性质，我们可以从税法基本原则出发进行必要分析。 实质课税原则作为我国税法的基本原则具有“公理”性效应。它是租税法律主义原则之外的解释和适用税法的最重要的原则。因此有学者认为其是构筑税法独立基础的契约性原则。与租税法律主义原则不同的是实质课税原则强调经济现象的“实质”，即去伪存真的效果。“如果是通过假装行为隐藏真实行为时，尽管它是假装行为，也要以真实的行为作为课税基础”。如果从法律所规定的表面形式出发，假装行为可能由于其欺骗性而不落入法律所规定的形式要件之中，但是按照实质课税原则，假装行为并不因为表面的欺骗性而丧失其“应税性”。 公平税负原则又称应能税负原则或量能课税原则。穆勒和庇古将相对牺牲的概念引入税法，认为凡具有相同纳税能力者应负担相同的税收，不同纳税能力者应负担不同的税收。这个观点也被税收立法者引进税法的观念中，并最终形成公平税负原则。如果说在流转税和所得税这样不同类型的税收横向比较上难以体现公平税负原则的话，那么在课税对象相同的同一种税目下税负的公平性问题就体现得极为突出。事实上由于我们国家特殊的商品课税体制与国外不同，实行增值税与营业税并行征收。增值税的征收贯穿了商品生产及流通整个环节且存在先征后，即征即退免征等诸多税收优惠措施以及企业自身的混合经营及兼营行为使得脱逃税大有可为。这些因素的存在使得名义税率与实际税率差别较大，企业的实际税负不均。如果认为诸如资本弱化等行为是一种投资战略上的避税行为，那么跨国公司为逃避纳税义务而人为地调整商品或服务价格使其背离市场公允价值的行为则不能不说是一种明显故意的逃税行为。这种行为的存在使得其税收义务非法地减小从而相对其他正常企业获得更强的市场竞争力。但是目前众多企业正是借税务筹划的名义进行逃之实。 因此，实践中简单地否决跨国公司避税行为的违法性是不适当。我们尚需要进一步研究如何应对跨国公司的此种行为。 参考文献： [1]黄茂荣.法学方法与现代民法.台湾：三民书局，1987. [2]北野弘久.陈刚，罗永箴译.税法学原论.成都：四川人民出版社，1994. [3]丁以升.论法律调整之外的中性行为.法律出版社，1993. [4]西方税法原则及其对我国的借鉴作用.法学评论，1996，(3).知网上给你下一个吧 收到采纳啊本回答被提问者采纳
税收 题目 论文 英文 专业
