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1、第12页中国矿业大学徐海学院2013届本科生毕业论文英文文献TaxPlanningTaxplanninginvolvesconceivingofandimplementingvariousstrategiesinordertominimizetheamountoftaxespaidforgivenperiod.Forasmallbusiness,minimizingthetaxliabilitycanprovidemoneyforexpenses,investment,orgrowth.Inthisway,taxplanningcanbeasourceof
2、workingcapital.AccordingtoTheEntrepreneurMagazineSmallBusinessAdvisor,twobasicrulesapplytotaxplanning.First,asmallbusinessshouldneverincuradditionalexpenseonlytogainataxdeduction.Whilepurchasingnecessaryequipmentpriortotheendoftaxyearcanbeavaluabletaxplanningstrategy,markingunnece
3、ssarypurchasesisnotrecommended.Secondasmallbusinessshouldalwaysattempttodefertaxeswhenpossible.Deferringtaxesenablesthebusinesstousethatmoneyinterest-free,andsometimesevenearninterestonit,untilthenexttimetaxesaredue.Expertsrecommendthatentrepreneursandsmallbusinessownersconductfor
4、maltaxplanningsessionsinthemiddleofeachtaxyear.Thisapproachwillgivethemtimetoapplytheirstrategiestothecurrentyearaswellasallowthemtogetajumponthefollowingyear.Itisimportantforsmallbusinessownerstomaintainapersonalawarenessoftaxplanningissuesinordertosavemoney.Evenifemployaprofessi
5、onalbookkeeperoraccountant,smallbusinessownersshouldkeepcarefultabsontheirsowntaxpreparationinordertotakeadvantageofallpossibleopportunitiesfordeductionandtaxsavings.＂Whetherornotyouenlisttheaidofanoutsider,youshouldunderstandthebasicprovisionsofthetaxcode.＂Justasyouwouldnotturnov
6、erthemanagementofyourmoneytoanotherperson,youshouldnotblindlyallowsomeoneelsetotakecompletechargeofyourtaxpayingresponsibilities."Inaddition,asFrederickW.DaileywroteinhisbookTaxSavvyforSmallBusiness,"Taxknowledgehaspowerfulprofitpotential.Knowingwhatthetaxlawhastooffercangiveyouaf
7、arbetterbottomlinethanyourcompetitorswhodon'tbothertolearn.GeneralAreasofTaxPlanningThereareseveralgeneralareasoftaxplanningthatapplytoallsortsofsmallbusinesses.Theseareasincludethechoiceofaccountingandinventory-valuationmethods,thetimingofequipmentpurchases,thespreadingofbusiness
8、incomeamongfamilymembers,andthese
