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1、外文原文TaxPlanningTaxplanninginvolvesconceivingofandimplementingvariousstrategiesinordertominimizetheamountoftaxespaidforgivenperiod.Forasmallbusiness,minimizingthetaxliabilitycanprovidemoneyforexpenses,investment,orgrowth.Inthisway,taxplanningcanbeasourceo
2、fworkingcapital.AccordingtoTheEntrepreneurMagazineSmallBusinessAdvisor,twobasicrulesapplytotaxplanning.First,asmallbusinessshouldneverincuradditionalexpenseonlytogainataxdeduction.Whilepurchasingnecessaryequipmentpriortotheendoftaxyearcanbeavaluabletaxpl
3、anningstrategy,markingunnecessarypurchasesisnotrecommended.Secondasmallbusinessshouldalwaysattempttodefertaxeswhenpossible.Deferringtaxesenablesthebusinesstousethatmoneyinterest-free,andsometimesevenearninterestonit,untilthenexttimetaxesaredue.Expertsrec
4、ommendthatentrepreneursandsmallbusinessownersconductformaltaxplanningsessionsinthemiddleofeachtaxyear.Thisapproachwillgivethemtimetoapplytheirstrategiestothecurrentyearaswellasallowthemtogetajumponthefollowingyear.Itisimportantforsmallbusinessownerstomai
5、ntainapersonalawarenessoftaxplanningissuesinordertosavemoney.Evenifemployaprofessionalbookkeeperoraccountant,smallbusinessownersshouldkeepcarefultabsontheirsowntaxpreparationinordertotakeadvantageofallpossibleopportunitiesfordeductionandtaxsavings.＂Wheth
6、erornotyouenlisttheaidofanoutsider,youshouldunderstandthebasicprovisionsofthetaxcode.＂Justasyouwouldnotturnoverthemanagementofyourmoneytoanotherperson,youshouldnotblindlyallowsomeoneelsetotakecompletechargeofyourtaxpayingresponsibilities."Inaddition,asFr
7、ederickW.DaileywroteinhisbookTaxSavvyforSmallBusiness,"Taxknowledgehaspowerfulprofitpotential.Knowingwhatthetaxlawhastooffercangiveyouafarbetterbottomlinethanyourcompetitorswhodon'tbothertolearn.GeneralAreasofTaxPlanningThereareseveralgeneralareasoftaxpl
8、anningthatapplytoallsortsofsmallbusinesses.Theseareasincludethechoiceofaccountingandinventory-valuationmethods,thetimingofequipmentpurchases,thespreadingofbusinessincomeamongfamilymembers,andtheselectionoftax-favoredbenefi
