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1、.PlanningforevertaxsavingsLearnhowtokeepyourtaxbillatthelegalminimum⋯andkeepitthere!ByMarkE.BattersbyNowisthebesttimetothinkaboutreducingtheornamentalandmiscellaneousmetaloperation’staxbillevenlowerthanthepointtheeconomymayhavedrivenitto.And,ofcourse,aimtokeepthattaxbillatitsle
2、galminimumformanyyeartocome.Whilemanyofusrelyontheadviceandhelpprovidedbytaxprofessionalsorutilizesoftwareprogramstoensurealowtaxbill,therealgoalshouldbealowtaxbillfornotjustthistaxyearbutyear-after-year.Thebestguaranteeofconsistentlylowtaxbill,thisyear,nextyear,andso-ondownthe
3、roadis,ofcourse,taxplanning.Taxplanningiseasy:themoretaxdeductionstaken,thelowerthefabricatingoperationstaxableincomewillbe----atleastforthistaxyear.Ofcourse,ignoringpotentialtaxdeductionsthisyearmightmeansignificantsavingsinlateryearswhenprofits----andtaxbills---arehigher.Eith
4、erway,inorderfordeductionstocount,thetimetomakethemovesnecessaryforthoselowtaxbillsisbeforetheendofthetaxyear.TaxPlanningBasicsWhenthinkingaboutanytypeoftaxplanning,everymetalfabricatorshouldkeepinmindthatalthoughtheIRSmayoccasionallydisagree,thecourtsstronglybackeverytaxpayer’
5、srighttochoosethecourseofactionthatwillresultinthelowestlegaltaxliability.Thus,astheendofthetaxyearquicklyapproaches,everyfabricatorfacesseveraldifferentoptionsastohowtocompletecertaintaxabletransactions.Outtaxsystemhasgraduatedratesthatincreasealongwiththeincomeofthemetalfabri
6、cationbusinessatvarioustaxrates.Thus,onestrategyforsavingtaxesmeansreducingthetaxbracketofthefabricatingoperation.Gettingthemostfromthetemporary15-percenttaxratefordividends,meansfindinganotherwaytoreducecorporatelevelincome----andtaxes?Obviously,neitheranornamentalmetalfabrica
7、tingbusinessnoranybusinessownercanliterallyreducetheirfederalincometaxrate.Theycanhowever,takeactionsthatwillhaveasimilareffect.Forexample:Choosingtheoptimalfromoforganizationforthebusiness(suchassoleproprietorship,partnership,corporationorSCorporation).Althoughnotayear-endtaxp
8、lanningstrategy,thisoptiondeservesattentionintheoveral
