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Paper代写:Corporate tax planning

2019-01-09 | 来源:51due教员组 | 类别:Paper代写范文

本篇paper代写- Corporate tax planning讨论了企业的税收筹划。企业纳税筹划是遵从现行税收法律法规,并通过在经营、理财、投资等事项上提供的企业财融合税收筹划,在众多的纳税方案中,选择整体税收负担较低,并有利于企业战略的方案,最终使企业获取最大经济利益,以达到企业整体利益最大化目的的经济行为。它保持与充分利用了对不同的纳税方案进行事先安排各种预案和筹划比较选择,通过节约税收成本和提升企业整体利益的最大化。本篇paper代写51due代写平台整理,供大家参考阅读。

tax planning,企业纳税筹划,paper代写,代写,essay代写

Enterprise tax planning is to follow the current tax laws and regulations, and through the management, financial management, investment and other issues, provide the enterprise wealth tax planning, in many of the tax scheme, choosing the overall tax burden is low, and is advantageous to the enterprise strategy plan, eventually make the enterprise to obtain the maximum economic benefit, in order to achieve the purpose of enterprise overall benefit maximization of economic behavior. It maintains and makes full use of the various preplans and planning comparison and selection of different tax payment schemes in advance, and further refines, deepens and optimizes them. Through the combination of saving tax costs and improving the maximization of the overall interests of enterprises, it is essentially a behavior that forces enterprises to make independent adjustment under the condition of market economy.

Tax planning can only be analyzed in the tax environment of a certain period and time point. It is meaningless to discuss the quality of a certain method separately from the time and policy environment. Therefore, it has the following characteristics: one is legitimacy. Tax planning is based on the behavior of the state levying taxes according to law and taxpayers paying taxes according to law. It can only be carried out within the scope permitted by current laws and regulations. It is illegal to go beyond the laws and regulations. Taxpayers can have a good knowledge of the national policies and regulations before they make a planning decision, carefully design and compare the different tax burden of various tax schemes, and select the scheme without legal risk and to achieve the best overall benefit of the enterprise. Third, directionality. An enterprise must analyze a planning method according to the current economic environment and specific conditions. A certain method requires enterprises not only to put tax planning in the current and future business decisions to be considered, but also to put it in a certain period of economic environment to be considered. Fourth, integrity. Tax planning is in the service of the enterprise overall benefit maximization, it is method and means, the ultimate goal is through the tax plan as a whole arrangement, optimizing the resource allocation of the enterprise, realize effective unification of economic and social benefits, tax planning to considering the taxpayer financial gains and taxpayers now the overall interests of the future.

Tax planning for financing business is a decision-making activity in which an enterprise makes use of the capital invested by the owner, the self-accumulation of the enterprise, the borrowing from financial institutions, the borrowing from other social and economic organizations, social fund-raising, internal fund-raising, financial leasing, and the issuance of bonds to achieve the best profit level. Tax planning in enterprise financing should focus on two aspects: first, the different ways of financing, the capital structure of the difference between the changes of enterprise performance and tax elasticity. For example, from the perspective of tax planning, in order to obtain a lower financing cost and give play to the effect of interest expense tax credit for enterprises, if internal fund-raising, bond issuance and borrowing between enterprises are the three ways, financing is the best, followed by loans from financial institutions, and self-accumulation method has the worst effect. Issue company bond, besides must accord with the regulation program of law, code to make public lawfully besides, its interest rate wants a few taller commonly than financial orgnaization loan, interior raise money, each other of the enterprise borrow money. Although the interest of corporate bonds can be fully included in the accounting of period expenses and offset the profit before tax reduction to achieve the purpose of reducing the tax burden. But the "tax saving" effect of issuing bonds is good, but there are certain limitations. The portion of the interest expense of a taxpayer on a loan to a non-financial institution that is higher than the interest on a similar loan to a financial institution in the same period shall not be deducted from the pretax amount. Namely this part interest, want to regard when income tax final computation as adjust add pay taxes profit, merge into taxable income specified amount. In addition, the enterprise should shorten the preparation period and asset construction period, as far as possible to increase the share of financing interest expenditure into financial expenses, the interest of borrowing can be included in the financial expenses of the invested enterprise, and save tax expenses, enjoy financial leverage income. When making investment prediction and decision, enterprises can also strive for investment in stages, etc., because the depreciation of fixed assets and amortization fees of intangible assets can be deducted from pretax, so as to reduce taxable income and save tax cash outflow. The lessee to pay the fees, and installing interest payments after consign is used, in the current period is one-time deduct, lease financing lease happened in fixed asset prices, need depreciation deductions, if belong to the same holding group, the lessee and the lessor can make them directly and openly between transferring assets and profits, achieve the goal of reducing tax burden

Make proper use of the policies permitted by the tax law to conduct fiscal and tax accounting in terms of accounting methods, collection and apportionment of expenses, profit distribution, etc., so as to reach the optimal value of costs, expenses and profits and realize the comparative tax payment.

The annual loss of the enterprise can be made up by pre-tax profit in 5 consecutive years. Enterprises should actively strive to make up for losses within the range of years to achieve legitimate and reasonable tax purposes. In addition, stock dividends issued by enterprises are not only conducive to the capital turnover of enterprises, but also reduce the tax rate of shareholders. Companies can also replace cash dividends with stock buybacks. Shareholders need to pay taxes only when they actually sell shares and make profits, which is more beneficial to shareholders. Meanwhile, it can also play a role in adjusting the shareholding structure and optimizing the capital structure.

In recent years, especially in the reform of registered businesses, the number of new enterprises is huge, the size of the gap, the level of financial management is uneven. I low informatization level of financial management. These are the restraining factors for enterprises to carry out reasonable and legal tax planning. However, the goal of tax planning and financial management is the same, which is to maximize the profit of the enterprise. When tax planning for enterprise financial management level put forward higher requirements: when the accounting methods do not agree with the requirement of the tax law, to the laws and regulations and on the basis of the relevant accounting information enterprise, scientifically determine the practical feasibility of tax planning and tax adjustment, the tax right, right to prepare and disclose their financial reports, and carry on the tax return, need a good cost/benefit analysis. At the same time, the relevant tax system elements of laws and regulations have a certain time elasticity. The choice of different fiscal and tax accounting requirements and calibers makes the accounting information of enterprises different, and at the same time makes the tax planning has a large scope of application and selection. In the design process of the plan, the planner, based on the overall interests of the enterprise, chooses the plan with light tax burden or the most favorable to the enterprise to reduce the tax burden of the enterprise to the greatest extent. At the same time, the tax planning of an enterprise involves many aspects of the enterprise, so it should be designed as a whole. Instead of only focusing on one kind of tax burden or the low tax burden of certain tax link at a certain point, the enterprise's business operation and overall operation should be considered. The tax planning of enterprises should not ignore the cost and benefit, the weight of the overall tax burden is not the decisive key to choose, in a variety of choices, enterprises should choose no legal risk and tax saving effect minus the maximum tax saving cost.

Since the launch of the third phase of the "golden tax", the overall level of tax collection and management has been improved, and enterprises' awareness of tax risks has been strengthened. However, there are still a few tax officials with weak awareness of administration according to law. Tax planning is confused with tax evasion and avoidance, and there are very few tax officials who trade money and power with companies.

Tax knowledge broad, large in quantity and in constant change, enterprise when carries on the tax planning must be done on the basis of legitimacy, this requires enterprises to focus on the change of the tax policy, dynamic, timely grasp the tax policy also require companies to the fiscal and taxation personnel should have both at the same time certain financial and tax law knowledge, timely analysis of the tax law changes the effects on the enterprise tax planning and the planning of enterprise original decision to change, to make an objective analysis of the enterprise's tax risk, tax cost benefit analysis. In order to ensure the legitimacy and safety of enterprise tax planning, so that the tax planning of enterprises smoothly.

In the service practice, tax personnel should pay attention to the standard of law enforcement, know and follow the law, safeguard the national rights and the legitimate rights and interests of taxpayers, not only know the tax obligation of taxpayers, but also pay attention to and respect the rights of taxpayers, at the same time, we should crack down on tax evasion, promote tax order and tax credit. As for new situations and new problems, law enforcement departments should also carry out earnest investigation and find solutions on the premise of adhering to the principles of the tax legal system.

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