纳税筹划外文文献原文和翻译

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1、word文档整理分享TaxPlanningTaxplanninginvolvesconceivingofandimplementingvariousstrategiesinordertominimizetheamountoftaxespaidforgivenperiod.Forasmallbusiness,minimizingthetaxliabilitycanprovidemoneyforexpenses,investment,orgrowth.Inthisway,taxplanningcanbeasourceofworkingcapital.AccordingtoTheEntrepr

2、eneurMagazineSmallBusinessAdvisor,twobasicrulesapplytotaxplanning.First,asmallbusinessshouldneverincuradditionalexpenseonlytogainataxdeduction.Whilepurchasingnecessaryequipmentpriortotheendoftaxyearcanbeavaluabletaxplanningstrategy,markingunnecessarypurchasesisnotrecommended.Secondasmallbusinesss

3、houldalwaysattempttodefertaxeswhenpossible.Deferringtaxesenablesthebusinesstousethatmoneyinterest-free,andsometimesevenearninterestonit,untilthenexttimetaxesaredue.Expertsrecommendthatentrepreneursandsmallbusinessownersconductformaltaxplanningsessionsinthemiddleofeachtaxyear.Thisapproachwillgivet

4、hemtimetoapplytheirstrategiestothecurrentyearaswellasallowthemtogetajumponthefollowingyear.Itisimportantforsmallbusinessownerstomaintainapersonalawarenessoftaxplanningissuesinordertosavemoney.Evenifemployaprofessionalbookkeeperoraccountant,smallbusinessownersshouldkeepcarefultabsontheirsowntaxpre

5、parationinordertotakeadvantageofallpossibleopportunitiesfordeductionandtaxsavings.＂Whetherornotyouenlisttheaidofanoutsider,youshouldunderstandthebasicprovisionsofthetaxcode.＂Justasyouwouldnotturnoverthemanagementofyourmoneytoanotherperson,youshouldnotblindlyallowsomeoneelsetotakecompletechargeofy

6、ourtaxpayingresponsibilities."Inaddition,asFrederickW.DaileywroteinhisbookTaxSavvyforSmallBusiness,"Taxknowledgehaspowerfulprofitpotential.Knowingwhatthetaxlawhastooffercangiveyouafarbetterbottomlinethanyourcompetitorswhodon'tbothertolearn.参考资料word文档整理分享GeneralAreasofTaxPlanningThereareseveralgen

7、eralareasoftaxplanningthatapplytoallsortsofsmallbusinesses.Theseareasincludethechoiceofaccountingandinventory-valuationmethods,thetimingofequipmentpurchases,thespreadingofbusinessincomeamongfamilymembers,andtheselectio