本科毕业论文
外文文献及译文
文献、资料题目:ElectronicCommerce:TaxPlaning
文献、资料来源:网络
文献、资料发表（出版）日期：2002.5.1
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ElectronicCommerce:TaxPlanning
Taxplanninginvolvesconceivingofandimplementingvariousstrategiesinordertominimizetheamountoftaxespaidforagivenperiod.Forasmallbusiness,minimizingthetaxliabilitycanprovidemoremoneyforexpenses,investment,orgrowth.Inthisway,taxplanningcanbeasourceofworkingcapital.AccordingtoTheEntrepreneurMagazineSmallBusinessAdvisor,twobasicrulesapplytotaxplanning.First,asmallbusinessshouldneverincuradditionalexpensesonlytogainataxdeduction.Whilepurchasingnecessaryequipmentpriortotheendofthetaxyearcanbeavaluabletaxplanningstrategy,makingunnecessarypurchasesisnotrecommended.Second,asmallbusinessshouldalwaysattempttodefertaxeswhenpossible.Deferringtaxesenablesthebusinesstousethatmoneyinterest-free,andsometimesevenearninterestonit,untilthenexttimetaxesaredue.
Expertsrecommendthatentrepreneursandsmallbusinessownersconductformaltaxplanningsessionsinthemiddleofeachtaxyear.Thisapproachwillgivethemtimetoapplytheirstrategiestothecurrentyearaswellasallowthemtogetajumponthefollowingyear.Itisimportantforsmallbusinessownerstomaintainapersonalawarenessoftaxplanningissuesinordertosavemoney.Eveniftheyemployaprofessionalbookkeeperoraccountant,smallbusinessownersshouldkeepcarefultabsontheirowntaxpreparationinordertotakeadvantageofallpossibleopportunitiesfordeductionsandtaxsavings."Whetherornotyouenlisttheaidofanoutsider,youshouldunderstandthebasicprovisionsofthetaxcode,"AlbertB.EllentuckwroteintheLaventholandHorwathSmallBusinessTaxPlanningGuide."Justasyouwouldnotturnoverthemanagementofyourmoneytoanotherperson,youshouldnotblindlyallowsomeoneelsetotakecompletechargeofyourtaxpayingresponsibilities."Inaddition,asFrederickW.DaileywroteinhisbookTaxSavvyforSmallBusiness,"Taxknowledgehaspowerfulprofitpotential.Knowingwhatthetaxlawhastooffercangiveyouafarbetterbottomlinethanyourcompetitorswhodon''tbothertolearn."
Thereareseveralgeneralareasoftaxplanningthatapplytoallsortsofsmallbusinesses.Theseareasincludethechoiceofaccountingandinventory-valuationmethods,thetimingofequipmentpurchases,thespreadingofbusinessincomeamongfamilymembers,andtheselectionoftax-favoredbenefitplansandinvestments.Therearealsosomeareasoftaxplanningthatarespecifictocertainbusinessforms—i.e.,soleproprietorships,partnerships,Ccorporations,andScorporations.Someofthegeneraltaxplanningstrategiesaredescribedbelow:
Accountingmethodsrefertothebasicrulesandguidelinesunderwhichbusinesseskeeptheirfinancialrecordsandpreparetheirfinancialreports.Therearetwomainaccountingmethodsusedforrecord-keeping:thecashbasisandtheaccrualbasis.Smallbusinessownersmustdecidewhichmethodtousedependingonthelegalformofthebusiness,itssalesvolume,whetheritextendscredittocustomers,andthetaxrequirementssetforthbytheInternalRevenueService(IRS).Thechoiceofaccountingmethodisanissueintaxplanning,asitcanaffecttheamountoftaxesowedbyasmallbusinessinagivenyear.
Accountingrecordspreparedusingthecashbasisrecognizeincomeandexpensesaccordingtoreal-timecashflow.Incomeisrecordeduponreceiptoffunds,ratherthanbaseduponwhenitisactuallyearned,andexpensesarerecordedastheyarepaid,ratherthanastheyareactuallyincurred.Underthisaccountingmethod,therefore,itispossibletodefertaxableincomebydelayingbillingsothatpaymentisnotreceivedinthecurrentyear.Likewise,itispossibletoaccelerateexpensesbypayingthemassoonasthebillsarereceived,inadvanceoftheduedate.Thecashmethodissimplerthantheaccrualmethod,itprovidesamoreaccuratepictureofcashflow,andincomeisnotsubjecttotaxationuntilthemoneyisactuallyreceived.
Incontrast,theaccrualbasismakesagreaterefforttorecognizeincomeandexpensesintheperiodtowhichtheyapply,regardlessofwhetherornotmoneyhaschangedhands.Underthissystem,revenueisrecordedwhenitisearned,ratherthanwhenpaymentisreceived,andexpensesrecordedwhentheyareincurred,ratherthanwhenpaymentismade.Themainadvantageoftheaccrualmethodisthatitprovidesamoreaccuratepictureofhowabusinessisperformingoverthelong-termthanthecashmethod.Themaindisadvantagesarethatitismorecomplexthanthecashbasis,andthatincometaxesmaybeowedonrevenuebeforepaymentisactuallyreceived.However,theaccrualbasismayyieldfavorabletaxresultsforcompaniesthathavefewreceivablesandlargecurrentliabilities.
Undergenerallyacceptedaccountingprinciples(GAAP),theaccrualbasisofaccountingisrequiredforallbusinessesthathandleinventory,fromsmallretailerstolargemanufacturers.Itisalsorequiredforcorporationsandpartnershipsthathavegrosssalesover$5millionperyear,thoughthereareexceptionsforfarmingbusinessesandqualifiedpersonalservicecorporations—suchasdoctors,lawyers,accountants,andconsultants.Otherbusinessesgenerallycandecidewhichaccountingmethodtousebasedontherelativetaxsavingsitprovides.
Themethodasmallbusinesschoosesforinventoryvaluationcanalsoleadtosubstantialtaxsavings.Inventoryvaluationisimportantbecausebusinessesarerequiredtoreducetheamounttheydeductforinventorypurchasesoverthecourseofayearbytheamountremainingininventoryattheendoftheyear.Forexample,abusinessthatpurchased$10,000ininventoryduringtheyearbuthad$6,000remainingininventoryattheendoftheyearcouldonlycount$4,000asanexpenseforinventorypurchases,eventhoughtheactualcashoutlaywasmuchlarger.Valuingtheremaininginventorydifferentlycouldincreasetheamountdeductedfromincomeandthusreducetheamountoftaxowedbythebusiness.
Thetaxlawprovidestwopossiblemethodsforinventoryvaluation:thefirst-in,first-outmethod(FIFO);andthelast-in,first-outmethod(LIFO).Asthenamessuggest,theseinventorymethodsdifferintheassumptiontheymakeaboutthewayitemsaresoldfrominventory.FIFOassumesthattheitemspurchasedtheearliestarethefirsttoberemovedfrominventory,whileLIFOassumesthattheitemspurchasedmostrecentlyarethefirsttoberemovedfrominventory.Inthisway,FIFOvaluestheremaininginventoryatthemostcurrentcost,whileLIFOvaluestheremaininginventoryattheearliestcostpaidthatyear.
LIFOisgenerallythepreferredinventoryvaluationmethodduringtimesofrisingcosts.Itplacesalowervalueontheremaininginventoryandahighervalueonthecostofgoodssold,thusreducingincomeandtaxes.Ontheotherhand,FIFOisgenerallypreferredduringperiodsofdeflationorinindustrieswhereinventorycantendtoloseitsvaluerapidly,suchashightechnology.CompaniesareallowedtofileForm970andswitchfromFIFOtoLIFOatanytimetotakeadvantageoftaxsavings.However,theymusttheneitherwaittenyearsorgetpermissionfromtheIRStoswitchbacktoFIFO.
UnderSection179oftheInternalRevenueCode,businessesareallowedtodeductatotalof$18,000inequipmentpurchasesduringtheyearinwhichthepurchasesaremade.Anypurchasesabovethisamountmustbedepreciatedoverseveralfuturetaxperiods.Itisoftenadvantageousforsmallbusinessestousethistaxincentivetoincreasetheirdeductionsforbusinessexpenses,thusreducingtheirtaxableincomeandtheirtaxliability.Necessaryequipmentpurchasesuptothelimitcanbetimedatyearendandstillbefullydeductiblefortheyear.Thistaxincentivealsoappliestopersonalpropertyputintoserviceforbusinessuse,withtheexceptionofautomobilesandrealestate.
Self-employedpersonscanalsoreducetheirtaxburdenbypayingwagestoaspouseortodependentchildren.Wagespaidtochildrenundertheageof18arenotsubjecttoFICA(SocialSecurityandMedicare)taxes.Undernormalcircumstances,employersarerequiredtowithhold7.65percentofthefirst$62,700ofanemployee''sincomeforFICAtaxes.Employersarealsorequiredtomatchthe7.65percentcontributedbyeveryemployee,sothatthetotalFICAcontributionis15.3percent.Self-employedpersonsarerequiredtopayboththeemployerandemployeeportionsoftheFICAtax.
ButtheFICAtaxesarewaivedwhentheemployeeisadependentchildofthesmallbusinessowner,savingthechildandtheparent7.65percenteach.Inaddition,thechild''swagesarestillconsideredataxdeductiblebusinessexpensefortheparent—thusreducingtheparent''staxableincome.Althoughthechildmustpaynormalincometaxesonthewagesheorshereceives,itislikelytobeatalowertaxratethantheparentpays.Somebusinessownersareabletofurtherreducetheirtaxburdenbypayingwagestotheirspouse.Ifthesewagesbringthebusinessowner''snetincomebelow$62,700—thethresholdforFICAtaxes—thentheymayreducetheself-employmenttaxowedbybusinessowner.Itisimportanttonote,however,thatthechildorspousemustactuallyworkforthebusinessandthatthewagesmustbereasonablefortheworkperformed.
Taxplanningalsoappliestovarioustypesofemployeebenefitsthatcanprovideabusinesswithtaxdeductions,suchascontributionstolifeinsurance,healthinsurance,orretirementplans.Asanaddedbonus,manysuchbenefitprogramsarenotconsideredtaxableincomeforemployees.Finally,taxplanningappliestovarioustypesofinvestmentsthatcanshifttaxliabilitytofutureperiods,suchastreasurybills,bankcertificates,savingsbonds,anddeferredannuities.Companiescanavoidpayingtaxesduringthecurrentperiodforincomethatisreinvestedinsuchtax-deferredinstruments.
TaxPlanningforDifferentBusinessForms
"Thefirststepintaxplanning—forsmallbusinessownersandprofessionals,atleast—istoselecttherightformoforganizationforyourenterprise,"accordingtoAlbertB.EllentuckintheLaventholandHorwathSmallBusinessTaxPlanningGuide."You''llenduppayingradicallydifferentamountsofincometaxdependingontheformyouselect.AndyouroddsofbeingauditedbytheIRSwillchange,too."Manyaspectsoftaxplanningarespecifictocertainbusinessforms;someofthesearediscussedbelow:
Taxplanningforsoleproprietorshipsandpartnershipsisinmanywayssimilartotaxplanningforindividuals.Thisisbecausetheownersofbusinessesorganizedassoleproprietorsandpartnershipspaypersonalincometaxratherthanbusinessincometax.ThesesmallbusinessownersfileaninformationalreturnfortheirbusinesswiththeIRS,andthenreportanyincometakenfromthebusinessforpersonaluseontheirownpersonaltaxreturn.Nospecialtaxesareimposedexceptfortheself-employmenttax(SECA),whichrequiresallself-employedpersonstopayboththeemployerandemployeeportionsoftheFICAtax,foratotalof15.3percent.
Sincetheydonotreceiveanordinarysalary,theownersofsoleproprietorshipsandpartnershipsarenotrequiredtowithholdincometaxesforthemselves.Instead,theyarerequiredtoestimatetheirtotaltaxliabilityandremitittotheIRSinquarterlyinstallments,usingForm1040ES.Itisimportantthattheamountoftaxpaidinquarterlyinstallmentsequaleitherthetotalamountowedduringthepreviousyearor90percentoftheirtotalcurrenttaxliability.Otherwise,theIRSmaychargeinterestandimposeastiffpenaltyforunderpaymentofestimatedtaxes.
SincetheIRScalculatestheamountowedquarterly,alargelump-sumpaymentinthefourthquarterwillnotenableataxpayertoescapepenalties.Ontheotherhand,asignificantincreaseinwithholdinginthefourthquartermayhelp,becausetaxthatiswithheldbyanemployerisconsideredtobepaidevenlythroughouttheyearnomatterwhenitwaswithheld.Thisleadstoapossibletaxplanningstrategyforaself-employedpersonwhofallsbehindinhisorherestimatedtaxpayments.Byhavinganemployedspouseincreasehisorherwithholding,theself-employedpersoncanmakeupforthedeficiencyandavoidapenalty.TheIRShasalsobeenknowntowaiveunderpaymentpenaltiesforpeopleinspecialcircumstances.Forexample,theymightwaivethepenaltyfornewlyself-employedtaxpayerswhounderpaytheirincometaxesbecausetheyaremakingestimatedtaxpaymentsforthefirsttime.
Anotherpossibletaxplanningstrategyappliestopartnershipsthatanticipatealoss.Attheendofeachtaxyear,partnershipsfiletheinformationalForm1065(PartnershipStatementofIncome)withtheIRS,andthenreporttheamountofincomethataccruedtoeachpartneronScheduleK1.Thisincomecanbedividedinanynumberofways,dependingonthenatureofthepartnershipagreement.Inthisway,itispossibletopassallofapartnership''searlylossestoonepartnerinordertomaximizehisorhertaxadvantages.
TaxplanningforCcorporationsisverydifferentthanthatforsoleproprietorshipsandpartnerships.ThisisbecauseprofitsearnedbyCcorporationsaccruetothecorporationratherthantotheindividualowners,orshareholders.Acorporationisaseparate,taxableentityunderthelaw,anddifferentcorporatetaxratesapplybasedontheamountofnetincomereceived.Asof1997,thecorporatetaxrateswere15percentonincomeupto$50,000,25percentonincomebetween$50,000and$75,000,34percentonincomebetween$75,000and$100,000,39percentonincomebetween$100,000and$335,000,and34percentonincomebetween$335,000and$10million.Personalservicecorporations,likemedicalandlawpractices,payaflatrateof35percent.Inadditiontothebasiccorporatetax,corporationsmaybesubjecttoseveralspecialtaxes.
Corporationsmustprepareanannualcorporatetaxreturnoneitheracalendar-yearbasis(thetaxyearendsDecember31,andtaxesmustbefiledbyMarch15)orafiscal-yearbasis(thetaxyearendswhenevertheofficersdetermine).MostSubchapterScorporations,aswellasCcorporationsthatderivemostoftheirincomefromthepersonalservicesofshareholders,arerequiredtousethecalendar-yearbasisfortaxpurposes.Mostothercorporationscanchoosewhicheverbasisprovidesthemwiththemosttaxbenefits.Usingafiscal-yearbasistostaggerthecorporatetaxyearandthepersonalonecanprovideseveraladvantages.Forexample,manycorporationschoosetoendtheirfiscalyearonJanuary31andgivetheirshareholder/employeesbonusesatthattime.Thebonusesarestilltaxdeductibleforthecorporation,whiletheindividualshareholdersenjoyuseofthatmoneywithoutowingtaxesonituntilApril15ofthefollowingyear.
BoththeownersandemployeesofCcorporationsreceivesalariesfortheirwork,andthecorporationmustwithholdtaxesonthewagespaid.Allsuchsalariesaretaxdeductibleforthecorporations,asarefringebenefitssuppliedtoemployees.Manysmallercorporationscanarrangetopayoutallcorporateincomeinsalariesandbenefits,leavingnoincomesubjecttothecorporateincometax.Ofcourse,theindividualshareholder/employeesarerequiredtopaypersonalincometaxes.Still,corporationscanusetaxplanningstrategiestodeferoraccrueincomebetweenthecorporationandindividualsinordertopaytaxesinthelowestpossibletaxbracket.Theonemajordisadvantagetocorporatetaxationisthatcorporateincomeissubjecttocorporatetaxes,andthenincomedistributionstoshareholdersintheformofdividendsarealsotaxablefortheshareholders.Thissituationisknownas"doubletaxation."
SubchapterScorporationsavoidtheproblemofdoubletaxationbypassingtheirearnings(orlosses)throughdirectlytoshareholders,withouthavingtopaydividends.ExpertsnotethatitisoftenpreferablefortaxplanningpurposestobeginanewbusinessasanScorporationratherthanaCcorporation.Manybusinessesshowalossforayearormorewhentheyfirstbeginoperations.Atthesametime,individualownersoftencashoutinvestmentsandsellassetsinordertoaccumulatethefundsneededtostartthebusiness.Theownerswouldhavetopaytaxonthisincomeunlessthecorporatelosseswerepassedthroughtooffsetit.
Anothertaxplanningstrategyavailabletoshareholder/employeesofScorporationsinvolveskeepingFICAtaxeslowbysettingmodestsalariesforthemselves,belowtheSocialSecuritybase.Scorporationshareholder/employeesareonlyrequiredtopayFICAtaxesontheincomethattheyreceiveassalaries,notonincomethattheyreceiveasdividendsoronearningsthatareretainedinthecorporation.Itisimportanttonote,however,thatunreasonablylowsalariesmaybechallengedbytheIRS.
中文译文：
电子商务：税收筹划
税收筹划涉及的设想和实施各种策略尽量减少对一定时期内支付的税款。对于一个，尽量减少税务负担可以提供更多的钱费。通过这种方式，税收筹划工作资金来源。根据小企业的企业家杂志顾问，两个基本规则适用于税务规划。首先，小企业不应该承担的额外开支只获得税收减免。在纳税年度结束时购买必要的设备可以成为有价值，使不必要的采购不建议。第二，小企业要始终企图尽可能推迟纳税。推迟税使该公司能够利用这些钱免息，有时甚至是赚取利息税，直到下一次到期。
专家建议企业家和小业主进行正式的税收筹划会议艾伯特你不应盲目让别人去完成管理你的纳税的责任弗雷德里克税收知识拥有强大的盈利的可能性。知道税法规定可以给你提供更好的底线
一般的纳税筹划
有几个一般税收筹划,适用于各种小型企业。些一般税务规划策略如下所述
使用收付实现制记录会计事项时，收入被记录是在收到现金时而不是在业务发生时。费用的记录也是在支付时而不是在发生时。在这种会计方法,就可能延缓其应纳税所得额的付款方式,一般是拖延
相反，以权责发生制为基础的记录会非常明确的区分收入和费用发生的期间，不管现金有没有收到或支付。在这种记录方式下，收入在业务发生时会被记录，而不是在现金收到时记录。同样费用也会在发生时被记录而不是在支付时记录。这种方法的优点是能提供比收付实现制更为精确的长期现金流。缺点是它比收付实现制复杂，而且会比收付实现制提前支付收入的应交所得税。然而，权责发生制条件下，拥有少量应收账款和大量流动负债的企业会支付较少的企业所得税。
公认的会计准则认为，所有库存商品的处理都应该使用权责发生制。除了农业企业和类似医生、律师这样的人才服务，销售量500万美元以上的企业也要求使用权责发生制。其它情况企业可以决定使用哪些会计记录方法以实现合理减税的目的。
存货计价方法。选择存货计价方法对纳税筹划也很重要。例如一项业务购买了10000美元存货，年底有6000美元的库存，到年底可以只算4000美元为存货开支，即使实际支付10000美元比4000美元多。重视库存的扣除额能够降低所欠的税额。
税法提供两种存货计价方法：先进先出法和后进先出法。顾名思议，先进先出法是最早购买的一批货被第一批移出仓库，而后进先出法是最晚购买的一批货被第一批移出仓库。先进先出法的存货成本是最近购买的存货的成本，后进先出法的存货成本是最先购买的存货的成本。
物价上涨的时候采用后进先出法是比较好的存货计价方法。它分配给库存商品较低的价值，分配给已发出存货较高的价值。这样可以减少利润以降低税收。通货紧缩的情况下采用先进先出法比较有利于避税。企业可以选择存货计价方法以实现合理避税的目的。
设备采购。税法第179条规定，企业可以扣除18000症状元在当年购买的设备的价款。这些钱需要在以后的年度进行摊销。这个规定有利于中小企业利用税收扣除来减少他们的税务负担和应纳所得税额。
家庭成员的工资。雇佣自己的家庭成员当员工也可以通过支付给他们工资的方式减少纳税额。18岁以下儿童不受社会保障制度和医疗
福利计划和投资。税收筹划也适用于各种类型的员工福利,可以提供了一定的商业减税,如贡献与人寿保险、医疗保险、或退休计划。作为额外的奖励,许多这样的福利不考虑员工应纳税所得额。最后,税收筹划适用于各种类型的投资,税务责任转移未来期间,如国库券、银行证书,储蓄债券,以及递延养老金。公司可以
“第一个纳税筹划的步骤是选择合适的公司组织形式，”艾伯特税收筹划的许多方面针对某些行业形式、讨论其中的一些如下:
独资和合伙企业。独资和合伙企业税收筹划在很多方面都类似筹划。这是因为业主企业投资人和组织的合作伙伴关系,。没有特别的税收是除了对自谋职业税收,也就是要求所有的自雇人员支付雇主和雇员都FICA的部分税收,总15.3%。
业主的独资和合伙企业不需要保留所得税否则,国内税务局可能会收取利息的,并处惩罚失业估计税。不能使纳税人逃脱惩罚
另一个可行的税务筹划策略是建立组织伙伴关系，估计预期损失。这样，就可以通过所有的合作早期的损失的确定最大限度的提高自己的合作伙伴的税收。
C类公司。C类公司的税收筹划和合伙是有很大不同的。因为C类公司获得利润交纳的是企业所得税而不是个人所得税。公司纳税多少取决于净利润的多少。1997年，收入不超过5万美元要交15%的所得税，5万美元到7.5万美元之间交25%的所得税，7.5万美元到10万美元之间交34%的所得税，10万美元到33.5元美元之间交39%的所得税，33.5万美元到1000万美元之间交34%的所得税。个人服务公司,如医疗的律师事务所,缴纳费率的35%。除了基本企业税收、公司会受到一些特殊的税。
大多数其他的公司可以自由选择的基础上为他们提供最优惠的税收政策。使用基础上公司纳税年度供几方面的优势。例如,许多公司选择结束他们的财政年度在1月31日和给他们的股东/雇员奖金。奖金仍申请扣减税项,为公司股东享有,个人使用的税钱没有由于直到4月15日的来年。
许多较小的公司可以安排付款的所有企业所得税工资和福利,没有留下收入受企业所得税。当然,个人股东/雇员必须缴纳个人所得税。然而,公司可以运用税收规划策略推迟的或增加公司和个人贫富之间为了付税在可能的最低税支架。一个主要的缺点是,,股东分红的也要缴。这种情况被称为“双重课税。”
S类公司通过把收益直接股东,不需支付股息避免双重征税的
另一个适用于S公司的避税方案是减少发给雇员的工资，因为FICA税是针对工资的，把盈利通过股息的方式分给员工就可以减少FICA税。不过需要注意的是不合理的低工资会遇到美国税务局的责难。
山东xx大学毕业论文外文文献及译文
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