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1、TaxplanningTaxplanninginvolvesconceivingofandimplementingvariousstrategiesinordertominimizetheamountoftaxespaidforagivenperiod.Forasmallbusiness,minimizingthetaxliabilitycanprovidemoremoneyforexpenses,investment,orgrowth.Inthisway,taxplanningcanbeasourceofworkingcapital.Accor
2、dingtoTheEntrepreneurMagazineSmallBusinessAdvisor,twobasicrulesapplytotaxplanning.First,asmallbusinessshouldneverincuradditionalexpensesonlytogainataxdeduction.Whilepurchasingnecessaryequipmentpriortotheendofthetaxyearcanbeavaluabletaxplanningstrategy,makingunnecessarypurchas
3、esisnotrecommended.Second,asmallbusinessshouldalwaysattempttodefertaxeswhenpossible.Deferringtaxesenablesthebusinesstousethatmoneyinterest-free,andsometimesevenearninterestonit,untilthenexttimetaxesaredue.Expertsrecommendthatentrepreneursandsmallbusinessownersconductformaltax
4、planningsessionsinthemiddleofeachtaxyear.Thisapproachwillgivethemtimetoapplytheirstrategiestothecurrentyearaswellasallowthemtogetajumponthefollowingyear.Itisimportantforsmallbusinessownerstomaintainapersonalawarenessoftaxplanningissuesinordertosavemoney.Eveniftheyemployaprofe
5、ssionalbookkeeperoraccountant,smallbusinessownersshouldkeepcarefultabsontheirowntaxpreparationinordertotakeadvantageofallpossibleopportunitiesfordeductionsandtaxsavings."Whetherornotyouenlisttheaidofanoutsider,youshouldunderstandthebasicprovisionsofthetaxcode,"AlbertB.Ellentu
6、ckwroteintheLaventholandHorwathSmallBusinessTaxPlanningGuide."Justasyouwouldnotturnoverthemanagementofyourmoneytoanotherperson,youshouldnotblindlyallowsomeoneelsetotakecompletechargeofyourtaxpayingresponsibilities."Inaddition,asFrederickW.DaileywroteinhisbookTaxSavvyforSmallB
7、usiness,"Taxknowledgehaspowerfulprofitpotential.Knowingwhatthetaxlawhastooffercangiveyouafarbetterbottomlinethanyourcompetitorswhodon'tbothertolearn."GeneralAreasofTaxPlanningThereareseveralgeneralareasoftaxplanningthatapplytoallsortsofsmallbusinesses.Theseareasincludethechoi
8、ceofaccountingandinventory-valuationmethods,thetimingofequipmentpurc
