促进就业的税收政策 毕业论文文献翻译

毕业论文的参考文献的中文格式与翻译参考文献是毕业论文中非常重要的部分，它汇集了作者在撰写论文过程中所参考的资料和引用的文献来源。

为了使参考文献的格式和翻译准确无误，以下是毕业论文参考文献的中文格式与翻译的详细介绍。

一、参考文献的中文格式在毕业论文中，参考文献的中文格式通常按照GB/T 7714-2015《文后参考文献著录规则》的要求进行编写。

下面是中文参考文献的格式示例：[1] 作者. 文献题目[J]. 期刊名, 年份, 卷号(期号): 起始页码-结束页码.[2] 作者. 文献题目[M]. 出版地: 出版社, 出版年份.[3] 作者. 文献题目[D]. 保存地: 保存单位, 年份.[4] 作者. 文献题目[EB/OL]. (更新或出版日期) [引用日期]. 可获取网址.上述格式中，方括号内的数字代表参考文献的顺序编号，作者表示文献的作者姓名，文献题目是对文献内容的简要概述，期刊名指的是该文献发表的期刊名称，年份代表文献发表的年份，卷号(期号)指的是该文献发表的期刊卷号和期刊期号，起始页码和结束页码表示文献在期刊中所占的页码范围，出版地指的是文献出版的地点，出版社表示文献的出版社，出版年份指的是文献的出版年份，保存地表示文献现在保存的地方，保存单位指的是文献的保管单位，更新或出版日期指的是网上资源的更新或出版日期，引用日期是获取网上资源时的日期，网址指的是网上资源的网址。

二、参考文献的翻译当我们在毕业论文中引用外文文献时，需要对文献题目进行翻译以便读者能够理解。

下面是一些常见的翻译方法和示例：1. 直译法：将外文文献的标题逐字逐句地直接翻译成中文。

示例：[1] Smith J. How to Write a Research Paper[J]. Journal of Academic Writing, 2018, 5(2): 123-135.翻译为：[1] 史密斯 J. 如何写一篇研究论文[J]. 学术写作杂志, 2018,5(2): 123-135.2. 意译法：根据文献的内容和语境将外文文献的标题进行意义上的翻译。

实施就业优先策略赢高质量就业未来作文（中英文版）英文：Title: Implementing Employment Priority Strategies for Quality Job Opportunities in the FutureThe future of work is rapidly evolving, and with it comes the need for innovative strategies to ensure quality employment for all.As the world transitions into a new era of digitalization and globalization, it is crucial for governments and businesses to work together in implementing employment priority strategies that will create sustainable and inclusive job opportunities.The first step in achieving this is to focus on creating an enabling environment for businesses to thrive.This can be done by simplifying regulations, reducing bureaucracy, and providing incentives for companies that commit to hiring local talent.Additionally, investing in education and skills training programs is essential in equipping the workforce with the necessary skills for the jobs of the future.Secondly, it is important to promote entrepreneurship and innovation as a means to generate new ernments can support this by providing financial assistance, mentorship, and networking opportunities for aspiring entrepreneurs.Encouraging research and development activities will also help in fostering a culture of innovation,which in turn will create high-value job opportunities.Furthermore, investing in infrastructure and social services is crucial in providing a safety net for the most vulnerable members of society.This includes creating job training programs for the unemployed, supporting the disabled, and providing affordable housing options.By doing so, we can ensure that no one is left behind in the journey towards quality employment.Lastly, it is essential to promote gender equality and diversity in the workplace.This not only helps in breaking down barriers for underrepresented groups but also leads to more innovative and productive work panies should be encouraged to implement policies that promote equal pay, mentorship, and leadership opportunities for all employees.In conclusion, implementing employment priority strategies is key to ensuring quality job opportunities for all in the future.By focusing on creating an enabling environment for businesses, promoting entrepreneurship and innovation, investing in infrastructure and social services, and promoting gender equality and diversity, we can work towards a future where everyone has access to meaningful and sustainable employment.中文：标题：实施就业优先策略赢高质量就业未来随着工作的未来迅速演变，创新策略以确保所有人都能获得高质量就业变得至关重要。

核准通过，归档资料。

未经允许，请勿外传!浙江大学本科毕业论文外文文献翻译The influence of political connections on the firm value of small and medium-sized enterprises in China政治关联在中国对中小型企业价值的影响1摘要中小型企业的价值受很多因素的影响,比如股东、现金流以及政治关联等.这篇文章调查的正是在中国政治关联对中小型企业价值的影响。

通过实验数据来分析政治关联对企业价值效益的影响.结果表明政府关联是关键的因素并且在中国对中小型企业的价值具有负面影响。

2重要内容翻译2。

1引言在商业界,有越来越多关于政治关联的影响的经济研究。

它们发现政治关联能够帮助企业确保有利的规章条件以及成功获得资源，比如能够最终提高企业价值或是提升绩效的银行贷款，这种政治关联的影响在不同的经济条件下呈现不同的效果。

在高腐败和法律制度薄弱的国家，政治关联对企业价值具有决定性因素1的作用.中国由高度集权的计划经济向市场经济转变，政府对市场具有较强的控制作用，而且有大量的上市企业具有政治关联。

中小型企业发展的很迅速，他们已经在全球经济环境中变得越来越重要。

从90年代起, 政治因素对中国的任何规模的企业来说都变得越来越重要,尤其是中小型企业的价值。

和其他的部门相比较，中小型企业只有较小的现金流，不稳定的现金流且高负债率.一方面，中小型企业改变更加灵活；另一方面,中小型企业在由于企业规模以及对银行来说没有可以抵押的资产，在筹资方面较为困难。

企业如何应对微观经济环境和政策去保证正常的企业活动，并且政治关联如何影响企业价值？这篇论文调查政治关联和企业价值之间的联系,并且试图去研究企业是否可以从政治关联中获利提升企业价值。

2.2定义这些中小型企业之所以叫中小型企业，是和管理规模有关。

对这些小企业来说，雇员很少，营业额较低,资金一般由较少的人提供,因此，通常由这些业主直接管理企业。

毕业设计(论文)外文资料翻译学院：经济管理学院专业：会计学姓名：学号：A Tax on Tax Revenue: The Incentive 外文出处：Effects of Equalizing Transfers (用外文写)附件：注：请将该封面与附件装订成册。

附件1：外文资料翻译译文税收收入征税的激励效应Astylized联邦制度的一大特征是政府间转移的存在。

几个类型的转移可以被辨识出来。

联邦政府(或者,更普遍的是,一个更高的目标政府)经常支付水平过渡支持某种支出项目的工程。

政府。

这些转移可以以不同的形式匹配或者综合奖助金。

多研究了近年来的文献的影响,这种类型的转会政策的抱怨。

例如,现在有一个广泛的理论和实证文献,对匹配的影响grants.1与块但是,在许多联邦国家,一个人也可以转让,观察均衡的尝试sub-federal减少收入差距的政府之间相同的水平。

一个系统转移的均衡中,可以发现,例如,在澳大利亚,加拿大和德国。

在这些国家的政府sub-federal 低于平均水平的税收接受一些额外的资金。

例如,在“代表税制”在加拿大,联邦政府支付传输到省的税收收入低于平均水平(人均)税收的(有代表性的取样)省。

最近theoreticalwork(聪明,1998;聪明和鸟,1996年)提出的存在均衡中,转让行为具有重要的影响sub-level政府。

特别是,该文献表明,在加拿大的系统,均衡转LICHTBLAU 632 BARETTI、湖北和将提高税率的“穷人”选择的省份。

其原因是,其负面的影响在更高的税率省的税基部分补偿由于较高的均衡联邦政府的接送。

更普遍的是,这表明均衡转移区域决策可能会扭曲,并由此可能产生各级财政外部性之间政府的权利。

本文的目的是进一步分析的影响subfederal等同于一般的转会政府行为。

我们学习的地方的情况下等同于一般的德国过渡扮演一个重要的角色。

德国的联邦制度在许多方面与不同的系统在美国和加拿大。

毕业论文的参考文献的英文翻译与整理Reference Translation and Organization of Graduation ThesisAbstract:In academic writing, it is essential to include appropriate and accurate references to support the arguments and ideas presented in a research paper. This article focuses on the translation and organization of references in a graduation thesis. The importance of referencing, common challenges in translation, and effective strategies for organizing references will be discussed.1. Introduction1.1 Background1.2 Purpose of the Study2. Importance of Referencing2.1 Credibility and Scholarly Integrity2.2 Acknowledging Intellectual Contributions2.3 Avoiding Plagiarism3. Common Challenges in Translation3.1 Terminology and Technical Vocabulary3.2 Cultural and Contextual Nuances3.3 Translating Non-English References4. Strategies for Translating References4.1 Literal Translation4.2 Paraphrasing4.3 Maintaining Consistency5. Organization of References5.1 Citation Styles5.2 Creating a Reference List5.3 Formatting Guidelines6. Tools and Resources for Reference Translation6.1 Online Translation Tools6.2 Electronic Databases and Libraries6.3 Style Guides and Manuals7. ConclusionReferences (References should be listed in alphabetical order according to the citation style used in the graduation thesis)Please note that the above format is a general example. Depending on the specific requirements of your graduation thesis, you may need to modify the structure and add additional sections.In conclusion, the translation and organization of references in a graduation thesis play a crucial role in maintaining the credibility andintegrity of the research. By accurately translating and properly organizing references, researchers can provide readers with easily accessible information and demonstrate their acknowledgment of the intellectual contributions of others. It is important to be meticulous and consistent in following the chosen citation style to ensure the professional presentation of the references.。

译文交通拥堵和城市交通系统的可持续发展摘要：城市化和机动化的快速增长,通常有助于城市交通系统的发展，是经济性，环境性和社会可持续性的体现，但其结果是交通量无情增加，导致交通拥挤。

道路拥挤定价已经提出了很多次，作为一个经济措施缓解城市交通拥挤，但还没有见过在实践中广泛使用，因为道路收费的一些潜在的影响仍然不明。

本文首先回顾可持续运输系统的概念，它应该满足集体经济发展，环境保护和社会正义的目标.然后,根据可持续交通系统的特点,使拥挤收费能够促进经济增长，环境保护和社会正义.研究结果表明,交通拥堵收费是一个切实有效的方式，可以促进城市交通系统的可持续发展。

一、介绍城市交通是一个在世界各地的大城市迫切关注的话题.随着中国的城市化和机动化的快速发展，交通拥堵已成为一个越来越严重的问题，造成较大的时间延迟,增加能源消耗和空气污染，减少了道路网络的可靠性。

在许多城市，交通挤塞情况被看作是经济发展的障碍.我们可以使用多种方法来解决交通挤塞，包括新的基础设施建设，改善基础设施的维护和操作，并利用现有的基础设施，通过需求管理策略,包括定价机制，更有效地减少运输密度.交通拥堵收费在很久以前就已提出，作为一种有效的措施，来缓解的交通挤塞情况.交通拥堵收费的原则与目标是通过对选择在高峰拥挤时段的设施的使用实施附加收费，以纾缓拥堵情况。

转移非高峰期一些出行路线,远离拥挤的设施或高占用车辆，或完全阻止一些出行，交通拥堵收费计划将在节省时间和降低经营成本的基础上，改善空气中的质量，减少能源消耗和改善过境生产力。

此计划在世界很多国家和地方都有成功的应用.继在20世纪70年代初和80年代中期挪威与新加坡实行收费环，在2003年2月伦敦金融城推出了面积收费;直至现在，它都是已经开始实施拥挤收费的大都市圈中一个最知名的例子。

然而,交通拥堵收费由于理论和政治的原因未能在实践中广泛使用。

道路收费的一些潜在的影响尚不清楚，和城市发展的拥塞定价可持续性，需要进一步研究。

中英文对照外文翻译文献(文档含英文原文和中文翻译)1、Enterprises of the major means of tax planningTax planning is the premise of strict enforcement of tax laws to minimize tax, customs tax called. Enterprises to carry out the correct tax, the need for the adoption of the following major route of transmission.First, reasonable means of financing options. In accordance with the provisions of China's current tax law, corporate interest payments on the loan within a certain range can be pre-tax expenses, and dividends can only be spending the after-tax profits of enterprise expenses. From a tax point of view, appropriate to the bank business loans and financing between enterprises, rather than directly to thefund-raising benefits.Second, a reasonable choice of trading partners. China's existing value-added tax system has a general taxpayers and small-scale taxpayers on the points, choose a different supplier object, the tax burden on enterprises is not the same. For example, when the Department of suppliers of value-added tax general taxpayer, the businessafter the purchase of goods, according to the amount of tax deduction of input tax amount of the corresponding balance after payment of value-added tax; if the purchase of goods for small-scale taxpayers, VAT can not be achieved Its not contain the amount of input tax deduction, the tax burden more than the former. Such as open invoices can also be part of deduction.Third, "the easy way out" tax conversion. Enterprises will be converted tohigh-tax low-tax, refers to economic activities in the same, there are a variety of revenue options to choose from, the taxpayers to avoid "high-tax point", choose the "low tax" and reduce the tax liability . The most typical example of this is to runnon-taxable to the tax planning services. From the tax point of view, run mainly two: First, the same taxes, different tax rates. Systems such as supply and marketing enterprises, the general operating tax rate is 17% of the means of subsistence, but also the operating value-added tax rate of 13% of the agricultural means of production and so on. Second, different taxes, different tax rates. This usually refers to types of enterprises in their business activities, both value-added business project, the project also involves the business tax.Fourth, the cost of reasonable expenses. Enterprises does not violate tax laws and financial system under the premise of the full cost of the reasonable expenses, that may occur on the full estimated losses and narrow the tax base and reduce the amount of taxable income. Countries allow for costs incurred in the projects, such as wages, respectively, the total amount of tax by 2%, 14%, 1.5% extracts of trade union funds, staff welfare, staff education funding should be sufficient to mention as much as possible to the whole. For some of the losses that may occur, such as bad debt losses, businesses should be fully expected in the tax law as far as possible the extent permitted by the cap enough to reserve. This is in line with the national tax law and financial system, can receive the tax effect.Fifth, to reduce tax liability. Factors that affect the tax liability there are two, namely, tax base and tax rates, the smaller the tax base, lower tax rates, tax liability is also smaller. Tax planning can start from these two factors to find legitimate ways to reduce tax liability. For example, an enterprise December 30, 2005 estimated taxableincome amounted to 100,200 yuan, the enterprise income tax liability 25050 yuan (100200 ×25%). If the corporate tax planning, tax consulting fees to pay 200 yuan, the corporate taxable income 100,000 (100200-200), income tax liability 27,000 yuan (100000 × 27%), can be found by comparing, for tax planning to pay only 200 yuan, 6066 yuan tax is (33066-27000).Sixth, to weigh the severity of the overall tax burden. For example, manyvalue-added tax planning programs have the general taxpayer and the taxpayer to choose small-scale planning. If an enterprise is a non-tax-year sales of about 900,000 yuan of production enterprises and enterprises to buy the materials each year the price of non-value-added tax of 70 million or less. The company's accounting system, the conditions identified as the general taxpayers. If that is the general taxpayer, the company's products are value-added tax rate applies to 17% capital gains tax liability 34,000 yuan (90 × 17% -70 × 17%); If it is small-scale taxpayers, the rate is 6%, 5.4 VAT liability million (90 × 6%)> 3.4 million. Therefore, from the perspective of value-added tax general taxpayer should be selected. But, in fact, althoughsmall-scale VAT taxpayers pay 20,000 yuan, but the input tax amount of 119,000 yuan (70 × 17%), although it can not offset the costs, thereby increasing the cost of 119,000 yuan, the income tax reduction of 2.975 million (11.9 × 25%), than pay a 20,000 yuan of value-added tax. Therefore, the business tax planning in the selection of programs, not only to look in a certain period of time watching the program on tax less, and to consider business development goals, to choose to increase their overall revenue program.Seventh, take full advantage of preferential taxation policies. For taxpayers, the use of tax incentives for tax planning focuses on how the rational use of tax policies and regulations shall apply to the lower or more favorable tax rates, a well-planned production and operation activities, the actual tax burden to a minimum in order to achieve Festival tax effect. For example, according to China's Law of the State Council for approval of high-tech industrial development zone of the high-tech enterprises, since the production from the fiscal year income tax exemption for 2 years. To-business use of wastewater, waste gas, waste residue and other waste as themain raw materials for production, 5 years in the income tax reduction or exemption. In addition, to support agriculture and the development of UNESCO Wei investment, countries have different tax incentives. Business operators should refer to policy, comparing the investment environment, investment income, investment risks and other factors, decided to invest in the region, investment direction, as well as investment projects, a reasonable tax planning, in order to reduce the corporate tax burden.企业税收筹划的主要途径纳税筹划是在严格执行税法前提下，尽量减少缴税，习惯称其为节税。

The green barrier to free tradeC. P. ChandrasekharJayati GhoshAs the March 31 deadline for completing the "modalities" stage of the proposed new round of negotiations on global agricultural trade nears, hopes of an agreement are increasingly waning. In this edition of Macroscan, C. P. Chandrasekhar and Jayati Ghosh examine the factors and the players constraining the realisation of such an agreement.AT THE END of the latest round of meetings of the agricultural negotiations committee of the WTO, the optimism that negotiators would meet the March 31 deadline for working out numerical targets, formulas and other "modalities" through which countries can frame their liberalisation commitments in a new full-fledged round of trade negotiations has almost disappeared. That target was important for two reasons.First, it is now becoming clear, that even more than was true during the Uruguay Round, forging an agreement in the agricultural area is bound to prove extremely difficult.Progress in the agricultural negotiations was key to persuading the unconvinced that a new `Doha Round' of trade negotiations is useful and feasible.Second, the Doha declaration made agricultural negotiations one part of a `single undertaking' to be completed by January 1, 2005. That is, in a take `all-or-nothing' scheme, countries had to arrive at, and be bound by, agreements in all areas in which negotiations were to be initiated in the new round. This means that if agreement is not worked out with regard to agriculture, there would be no change in the multilateral trade regime governing industry, services or related areas and no progress in new areas, such as competition policy, foreign investment and public procurement, all of which are crucial to the economic agenda of the developed countries.The factors making agriculture the sticking point on this occasion are numerous. As in the last Round, there is little agreement among the developed countries themselves on the appropriate shape of the global agricultural trade regime.There are substantial differences in the agenda of the US, the EU and the developed countries within the Cairns group of agricultural exporters. When the rich and the powerful disagree, a global consensus is not easy to come by.But that is not all. Even if an agreement is stitched up between the rich nations, through manoeuvres such as the Blair House accord, getting the rest of the world to go along would be more difficult this time.This is because the outcomes in the agricultural trade area since the implementation of the Uruguay Round (UR) Agreement on Agriculture (AoA) began have fallen far short of expectations. In the course of Round, advocates of the UR regime had promised global production adjustments that would increase the value of world agricultural trade and an increase in developing country share of such trade.As Chart 1 shows, global production volumes continued to rise after 1994 when the implementation of the Uruguay Round began, with signs of tapering off only in 2000 and 2001. As is widely known, this increase in production occurred in the developed countries as well.Not surprisingly, therefore, the volume of world trade continued to rise as well after 1994 (Chart 2). The real shift occurred in agricultural prices which, after some buoyancy between 1993and 1995, have declined thereafter, and particularly sharply after 1997. It is this decline in unit values that resulted in a situation where the value of world trade stagnated and then declined after 1995, when the implementation of the Uruguay Round began.As Table 1 shows, there was a sharp fall in the rate of growth of global agricultural trade between the second half of the 1980s and the 1990s, with the decline in growth in the 1990s being due to the particularly poor performance during the 1998 to 2001 period.Price declines and stagnation in agricultural trade values in the wake of the UR Agreement on Agriculture were accompanied and partly influenced by the persisting regionalisation of world agricultural trade.The foci of such regionalisation were Western Europe and Asia, with 32 and 11 per cent of global agricultural trade being intra-Western European and intra-Asian trade respectively (Chart 3). What is noteworthy, however, is that agricultural exports accounted for a much higher share of both merchandise and primary products trade in North America and Western Europe (besides Latin America and Africa) than it did for Asia.Thus, despite being the developed regions of the world, agricultural production and exports were important influences on the economic performance of North America and Western Europe.It is, therefore, not surprising that Europe is keen on maintaining its agricultural sector through protection, while the US is keen on expanding its role in world agricultural markets by subsidising its own farmers and forcing other countries to open up their markets. The problem is that the US has been more successful in prising open developing country markets than the large EU market.Thus, out of $104 billion worth of exports from North America in 2001, $34 billion went to Asia and $15 billion to Latin America, whereas exports to Europe amounted to $14 billion.The Cairns group of exporting countries (Argentina, Australia, Bolivia, Brazil, Canada, Chile, Colombia, Costa Rica, Guatemala, Indonesia, Malaysia, New Zealand, Paraguay, the Philippines, South Africa, Thailand and Uruguay), for some of whom at least agricultural exports are extremely important, want world market to be freed of protection as well as the surpluses that result from huge domestic support in the US and the EC.We must note that $35 billion of the $63 billion of exports from Latin America went to the US and the EU. More open markets and less domestic support in those destinations is, therefore, crucial for the region.The fact that Europe has been successful in its effort at retaining its agricultural space with the help of a Common Agricultural Policy that both supports and subsidises its agricultural producers is clear from Chart 4, which shows that intra-EC trade which accounted for 74 per cent of EU exports in 1990, continued to account for 73 per cent of total EU exports in 1995 and 2001.But North America, with far fewer countries in its fold, has also been quite insular. Close to a third of North American exports are inter-regional. Little has changed since the Uruguay Round Agreement on Agriculture.It is widely accepted that three sets of actors account for this failure of the AoA:First, in order to push through an agreement when there were signs that the Uruguay Round was faltering, the liberalisation of agricultural trade in the developed countries was not pushed far enough;Second, is the ability to use "loopholes", especially those in the form of inadequately well-defined Green and Blue Box measures, in the AoA, to continue to support and protect farmers on the grounds that such support was non-trade distorting; andFinally, there are violations of even the lax UR rules in the course of implementation, which have been aided by the failure of the agreement to ensure transparency in implementation.Not surprisingly, some countries, especially the Cairns group of exporting countries, have proposed an ambitious agenda of liberalisation in the agricultural area.Tariffs are to be reduced sharply, using the "Swiss formula", which would ensure that the proportionate reduction in the tariffs imposed by a country would be larger, the higher is the prevailing bound or applied tariff in that country.中文翻译：题目：自由贸易中的绿色壁垒作者：C. P. Chandrasekhar 、Jayati Ghosh在A完自由化的承诺在其最新一轮会议的农业谈判委员会，世界贸易组织，乐观地认为，谈判的框架将在3月31日最后期限为制定数字指标，公式和其他“方式，哪些国家可以”通过新的全面谈判回合贸易几乎已经消失。

本科毕业论文-促进就业的税收政策本科毕业论文-促进就业的税收政策促进就业的税收政策摘要：本文首先分析了我国关于促进就业的税收政策的相关理论基础，回顾其起源与发展历程，并介绍了我国现有的促进就业税收政策的主要内容。

通过比较分析国外所采用的促进就业税收政策，进一步分析了我国促进就业的税收政策存在的缺陷与日后完善该问题的具体思路。

关键词：促进就业；税收政策The tax policy of promoting employmentAbstract:First, the article analyzes the theoretical basis of China's tax policy to promote employment, and reviews its origin and course of development, then introduces China's current tax policy of promoting ed by the comparative analysis of foreign tax policies to promote employment, thenfurther analysis of the specific ideas of defects of the tax policy of our country to promote employment and improve the problem in the future.Keywords:To promote employment; Tax policy一、引言 (4)（一）研究源起 (4)（二）研究对象的界定 (4)（三）论文结构安排与研究方法 (4)（四）论文创新与不足 (5)二、文献回顾与理论基础 (5)（一）相关文献回顾 (5)（二）理论基础 (7)三、我国促进就业税收政策的实证考察 (8)（一）目前我国就业形势的具体分析 (8)（二）我国促进就业税收政策的发展历程和主要内容 (10)（三）税收政策对促进就业的效应分析 (13)（四）我国现有促进就业税收政策存在的主要问题 (14)四、发达国家经验对促进就业税收政策的经验 (15)（一）发达国家的主要特征 (15)（二）现行促进就业税收政策的主要内容 (15)五、完善我国促进就业税收政策的原则与路径 (16)（一）完善我国促进就业税收政策的原则 (16)（二）完善我国促进就业税收政策的路径 (16)六、结论 (18)（一）研究源起美国的金融危机引发了全球的金融风暴以来，经历了几年的复苏，此次危机已经缓解，但就业形势依然险峻。

毕业论文的外文翻译是什么在如今全球化的时代，毕业论文的外文翻译变得越来越重要。

由于不同学术领域与研究主题在全球范围内的广泛交流，外文文献往往成为毕业论文写作的重要参考资源。

毕业论文的外文翻译不仅能够扩充研究数据来源，还能加深理解并对比国内外研究现状以提升研究质量。

本文将探讨毕业论文的外文翻译的定义、目的以及相关注意事项。

外文翻译的定义和目的毕业论文的外文翻译是指将英语、法语、德语、俄语或其他外文献的内容翻译成中文的过程。

它的目的是使学术研究者能够更好地理解和应用外文文献，以支撑他们的研究工作。

通过对外文献的翻译，学术界可以顺利进行国际交流与合作，拓宽知识视野。

研究者也能为毕业论文提供全球范围内的最新研究成果，提高论文的学术水平。

注意事项在进行毕业论文的外文翻译时，以下几个注意事项应牢记于心：1.准确性和可信性：翻译的准确性和可信性是首要关注的问题。

翻译者必须确保所翻译的内容与原文的意思保持一致，并尽量使用准确和专业的词汇。

对于生僻词汇或特定领域的术语，可以借助专业工具或咨询相关领域的专家以确保翻译的准确性。

2.语言风格的调整：毕业论文的外文翻译需要根据中文写作的习惯和规范进行语言风格的调整。

例如，外文中可能使用了复杂的句子结构或文化隐喻，翻译时应尽量使用简明清晰的中文表达，以确保读者能够准确理解研究内容。

3.文化背景的融入：语言与文化密不可分。

在外文翻译过程中，翻译者需要了解原文所处的文化背景，并适当融入到翻译中。

这样才能确保翻译的内容在目标文化中具有更好的可读性和可理解性。

4.保护原文作者的权益：毕业论文的外文翻译要尊重并保护原文作者的权益。

在翻译时，应注明原文出处，以遵守学术诚信规范，并尽量避免篡改、删减或误解原文的意思。

如果有需要，可以适度加入个人的理解或注释，但必须清晰标注为个人观点。

5.翻译工具的利用：在进行毕业论文的外文翻译时，可以利用翻译工具辅助翻译。

然而，机器翻译并不能完全取代人工翻译的重要性。

高校学生就业问题研究外文参考文献译文及原文1. 文献参考1. Brown, D. (2015). "The challenges faced by university graduates in the job market." Journal of Education and Work, 28(8), 917-929.2. Smith, J. (2016). "Factors influencing university graduates' employability." Studies in Higher Education, 41(1), 163-178.3. Johnson, R. (2017). "The role of career counseling in supporting university students' transition to the workplace." Journal of Career Development, 44(3), 275-288.2. 文献译文1. Brown, D.（2015）。

"大学毕业生在就业市场中所面临的挑战。

" 《教育与职业学刊》，28（8），917-929。

2. Smith, J.（2016）。

"影响大学毕业生就业能力的因素。

" 《高等教育研究》，41（1），163-178。

3. Johnson, R.（2017）。

"职业咨询在支持大学生进入职场的角色。

" 《职业发展学刊》，44（3），275-288。

3. 原文1. Brown, D. (2015). "The challenges faced by university graduates in the job market." Journal of Education and Work, 28(8), 917-929.2. Smith, J. (2016). "Factors influencing university graduates' employability." Studies in Higher Education, 41(1), 163-178.3. Johnson, R. (2017). "The role of career counseling in supporting university students' transition to the workplace." Journal of Career Development, 44(3), 275-288.。

什么是毕业论文的外文翻译毕业论文是大学生在完成学业之前必须完成的一项重要任务。

它是对所学专业知识的综合运用和创新发展的体现，也是对学生研究能力和学术水平的考验。

在撰写毕业论文的过程中，外文翻译是不可或缺的一环。

那么，什么是毕业论文的外文翻译？它的作用和意义又是什么呢？首先，毕业论文的外文翻译是指将相关外文文献或资料翻译成母语或所学语言的过程。

在撰写毕业论文的过程中，我们常常需要参考国外的学术研究成果和相关资料，这些外文文献往往包含了前沿的理论观点、方法和实证研究结果。

通过将这些外文文献翻译成母语或所学语言，我们可以更好地理解和运用这些知识，从而提升自己的研究水平和学术能力。

其次，毕业论文的外文翻译具有重要的作用和意义。

首先，它可以帮助我们了解国外学术界的最新动态和研究进展。

随着全球化的进程，学术界的交流与合作日益频繁，国外的学术研究成果对于我们的研究和学习具有重要的参考价值。

通过翻译国外的学术文献，我们可以及时了解到最新的理论观点和研究成果，从而拓宽自己的研究思路和视野。

其次，外文翻译还可以提高我们的语言能力和翻译技巧。

在翻译的过程中，我们需要理解原文的意思并准确地表达出来，这对于我们的语言理解和表达能力是一种很好的锻炼。

同时，翻译也需要我们具备一定的翻译技巧和方法，如准确把握上下文、辨别词义和语法结构等。

通过不断地进行外文翻译，我们可以提高自己的语言素养和翻译水平，为将来的学术研究和职业发展打下坚实的基础。

此外，毕业论文的外文翻译还可以促进学术交流和合作。

在翻译的过程中，我们不仅要理解原文的意思，还要将其准确地传达给读者。

通过与他人交流和讨论，我们可以进一步深化对研究问题的理解和认识，从而提高自己的研究水平和学术能力。

同时，外文翻译还可以促进国内外学者之间的学术交流和合作，为学术界的发展和进步做出积极的贡献。

最后，毕业论文的外文翻译需要我们具备一定的专业知识和翻译技巧。

在进行外文翻译时，我们需要对所翻译的领域有一定的了解和掌握，以确保翻译的准确性和专业性。

如何进行毕业论文的文献翻译与引用毕业论文的文献翻译与引用是在写作过程中必不可少的一环。

良好的文献翻译与引用能够提升论文的质量与价值，增强论文的可信度和学术性。

然而，很多同学在文献翻译与引用方面存在一定困惑。

本文将介绍如何进行毕业论文的文献翻译与引用，以期帮助大家在论文写作中更加准确地翻译和引用文献。

一、文献翻译文献翻译是指将外文文献翻译成目标语言，以便读者理解和使用。

在进行文献翻译时，我们需要注意以下几点：1. 选择合适的文献在选择翻译文献时，应根据自己的研究方向和论文题目，选择与之相关的文献进行翻译。

同时要注意选择权威、可靠的文献来源，以确保翻译结果的准确性和可信度。

2. 注重语言表达和用词准确在进行翻译时，要注重语言表达和用词准确。

句子结构要清晰，语意要准确传达。

避免直译和误译，要根据上下文和语境进行恰当的翻译。

3. 保持文献原义在翻译过程中，应努力保持文献的原意。

不要对原文进行任意删减、增加或歪曲，要完整地表达原文中的内容和观点。

二、文献引用文献引用是指在论文中援引他人已发表的相关文献，以支撑自己的观点和主张。

正确的文献引用是保证论文学术性的基础。

以下是对文献引用的一些建议：1. 选择合适的引用方式在选择引用方式时，可以根据引用的内容和篇幅来决定是否直接引用、间接引用还是引述。

直接引用是将他人的观点原封不动地引用过来，要使用引号并标注出处。

间接引用是在自己的观点中引用他人观点的大意，无需使用引号但必须标注出处。

引述是将他人的观点用自己的语言重新表达，并标注出处。

2. 准确标注引用来源在引用文献时，要准确标注引用来源的作者、标题、出版日期、页码等信息，并按照规范的引用格式进行排版。

常用的引用格式有APA、MLA、Chicago等，可以根据自己的学院或研究领域要求选择合适的引用格式。

3. 避免滥用他人观点在引用他人观点时要避免滥用，应确保引用的内容与自己的论点紧密相关，并正确解读和分析引用内容，避免引用内容脱离实际情况或被扭曲。

促进就业的财税政策促进就业的财税政策是一种通过财政和税收手段来刺激经济增长，从而提高就业水平的政策措施。

在我国，政府高度重视就业问题，将其视为民生之本，采取了一系列有利于促进就业的财税政策。

本文将从以下几个方面对促进就业的财税政策进行扩充阐述。

一、减税降费政策减税降费是促进就业的重要手段。

政府通过降低税收和减少企业负担，激发市场活力，促使企业增加投资和招聘，从而提高就业率。

在我国，政府已经实施了一系列减税降费政策，如降低增值税税率、减免企业所得税、取消部分行政事业性收费等。

这些政策对于缓解企业负担、促进经济增长具有积极意义。

二、就业补贴政策为促进就业，我国政府对特定群体和行业提供就业补贴。

例如，对吸纳失业人员就业的企业给予社会保险补贴、税收优惠等支持；对困难群体提供求职补贴、创业补贴等，帮助他们尽快就业。

此外，政府还通过扶持创业，推动大众创业、万众创新，以创业带动就业。

三、人才培养和引进政策政府通过加大教育投入、优化人才培养结构，提高劳动者的综合素质，为经济发展提供人才支持。

同时，鼓励企业引进高层次人才，给予一定的税收优惠和补贴，以提升企业竞争力，促进就业。

四、产业结构调整政策政府通过引导产业结构优化升级，发展新兴产业和高技术产业，提高劳动生产率，为劳动者提供更多就业机会。

同时，加大对传统产业转型升级的支持力度，引导企业技术创新，实现绿色可持续发展，减少对劳动力的需求，提高就业质量。

五、区域协调发展政策政府推动区域协调发展，加大对中西部地区和贫困地区的支持力度，促进资源优势转化为经济优势，带动当地就业。

通过基础设施建设、产业转移等手段，提高当地劳动力市场需求，助力脱贫攻坚。

总之，促进就业的财税政策在我国发挥了重要作用。

政府将继续完善相关政策措施，激发市场活力，推动经济高质量发展，为劳动者创造更多就业机会，实现全体人民共同富裕。

促进就业英语English:There are several effective ways to promote employment. First, governments can implement policies and provide incentives to encourage businesses to hire more employees. This can include tax breaks for hiring new workers, subsidies for training programs, and other financial support. Second, investing in education and skill development is crucial for creating a more qualified and competitive workforce. By providing access to quality education and vocational training, individuals can acquire the necessary skills to fill job vacancies. Additionally, creating a supportive environment for entrepreneurs and small businesses can also contribute to job creation. This can involve reducing bureaucratic barriers, offering financial assistance, and facilitating access to resources. Lastly, fostering a vibrant and diverse economy through innovation and diversity can stimulate job growth. By promoting research and development, supporting startup initiatives, and embracing diverse talent, more job opportunities can be generated.中文翻译:有几种有效的方法可以促进就业。

毕业论文文献翻译在现代科研领域中，文献翻译在毕业论文的撰写过程中占据重要地位。

毕业论文是学生在学业生涯中的重要里程碑，对于研究者来说，文献翻译是维持学术交流与知识传播的一种重要方式。

本文将探讨毕业论文中文献翻译的重要性、策略以及常见问题。

一、毕业论文中文献翻译的重要性文献翻译在毕业论文中扮演着至关重要的角色。

首先，翻译外文文献可以拓宽研究者的知识视野，了解国际学术研究的最新动态。

其次，翻译外文文献有助于提高论文的质量和深度。

通过阅读原文献，研究者能够全面理解作者的研究目的、方法和结论，并在自己的论文中进行综合分析和讨论。

此外，良好的文献翻译可以提升毕业论文的可信度和学术形象。

二、毕业论文中文献翻译的策略在进行毕业论文文献翻译时，研究者应采取一定的策略来确保翻译的准确性和流畅性。

首先，研究者应注重理解原文的语境和含义，避免机械地进行直译。

其次，研究者应善于利用翻译工具，如词典和翻译软件，以确保所用词汇和句式的准确性。

此外，研究者还应注意文化差异对翻译的影响，避免出现语义不准确或文化不通的情况。

三、毕业论文中文献翻译的常见问题在进行毕业论文文献翻译时，研究者可能会面临一些常见的问题。

首先，研究者可能会遇到词汇理解困难的问题，这时可以利用词典或咨询他人的意见来解决。

其次，研究者可能会遇到句子结构复杂、语法困难的问题，这时可以采用拆解句子、调整语序等方式来解决。

此外，研究者还应注意适当使用标点符号和段落划分，以确保论文的整体结构和流畅性。

总之，在毕业论文撰写过程中，文献翻译的准确性和优雅度对于提升论文质量和学术形象起到至关重要的作用。

研究者应注重文献翻译的策略和技巧，充分发挥文献翻译在知识传播和学术交流中的作用。

希望本文能对您在撰写毕业论文时的文献翻译工作提供一些指导和启示。

How to Tackle the Low Employment Rate ofUniversity GraduatesThe issue of low employment rates among university graduates has become a pressing concern in recent years. This phenomenon is not only a reflection of the mismatch between educational systems and labor market demands but also a challenge to the sustainability of higher education and social stability. To address this issue effectively, a multifaceted approach is necessary, encompassing policy reforms, educational innovations, and individual efforts. Firstly, policymakers should prioritize creating a favorable employment environment for graduates. This includes promoting economic growth and diversifying job opportunities in various sectors. By fostering a dynamic and inclusive economy, governments can create more job positions that align with the skills and qualifications of university graduates. Additionally, policies that encourage small and medium-sized enterprises (SMEs) and startups can be instrumental in absorbing a significant portion of the graduate workforce.Moreover, the government should enhance career guidance and employment services for graduates. This involves establishing robust counseling systems that provide personalized advice and job matching services. Such systems can help graduates identify their career interests and goals, as well as connect them with potential employers. Furthermore, organizing job fairs and career workshops can facilitate networking and exposure to various industries, thereby enhancing graduates' employability.Secondly, universities need to adapt their curricula to meet the changing demands of the labor market. This includes incorporating industry-relevant courses and skills training into their programs. By doing so, universities can equip their students with the necessary knowledge and practical skills to compete effectively in the job market. Additionally, universities should foster collaborations with industries and businesses to create internship and apprenticeship opportunities for their students. These experiences can provide graduates with valuable hands-on experience and establish professional networks that can lead to future employment.Moreover, universities should encourage students to develop a broad range of skills, including soft skills such as communication, teamwork, and critical thinking. These skills are increasingly valued by employers and can enhance graduates' adaptability and versatility in the workplace. Universities can incorporate these skills into their curricula through project-based learning, group assignments, and other interactive teaching methods.Individual graduates also play a crucial role in addressing the low employment rate. They should actively seek out job opportunities and be proactive in their career development. This includes networking with professionals in their field of interest, participating in job search workshops and events, and utilizing online job platforms. Additionally, graduates should be flexible and open to exploring different job opportunities, even if they fall outside their initial career plans.Lastly, society at large must foster a culture of inclusivity and diversity in the workplace. This includes eliminating biases and discrimination against graduates based on their educational background, gender, or otherfactors. By promoting a diverse and inclusive workforce, organizations can tap into a wider pool of talent andbenefit from the unique perspectives and skills that graduates bring to the workplace.In conclusion, addressing the low employment rate of university graduates requires a concerted effort from multiple stakeholders. Policy reforms, educational innovations, and individual efforts must be aligned to create a more favorable employment environment for graduates. By fostering a dynamic economy, enhancing career guidance, adapting curricula to industry needs, developing soft skills, and promoting inclusivity in the workplace, we can effectively tackle the challenge of low employmentrates among university graduates and contribute to the overall well-being of society.**如何解决高校毕业生就业率低的问题**近年来，高校毕业生就业率低的问题已成为一个紧迫的关注点。

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毕业设计（论文）外文文献翻译
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毕业设计（论文）外文文献翻译
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TaxPlanning Taxplanninginvolvesconceivingofandimplementingvariousstrategiesinord ertominimizetheamountoftaxespaidforgivenperiod.Forasmallbusiness,min imizingthetaxliabilitycanprovidemoneyforexpenses,investment,orgrowth .Inthisway,taxplanningcanbeasourceofworkingcapital.Accordingto TheEnt repreneurMagazineSmallBusinessAdvisor,twobasicrulesapplytotaxplannin g.First,asmallbusinessshouldneverincuradditionalexpenseonlytogainata xdeduction.Whilepurchasingnecessaryequipmentpriortotheendoftaxyearca nbeavaluabletaxplanningstrategy,markingunnecessarypurchasesisnotreco mmended.Secondasmallbusinessshouldalwaysattempttodefertaxeswhenpossi ble.Deferringtaxesenablesthebusinesstousethatmoneyinterest-free,ands ometimesevenearninterestonit,untilthenexttimetaxesaredue. Expertsrecommendthatentrepreneursandsmallbusinessownersconductformal taxplanningsessionsinthemiddleofeachtaxyear.Thisapproachwillgivethem timetoapplytheirstrategiestothecurrentyearaswellasallowthemtogetajum ponthefollowingyear.Itisimportantforsmallbusinessownerstomaintainape rsonalawarenessoftaxplanningissuesinordertosavemoney.Evenifemployapr ofessionalbookkeeperoraccountant,smallbusinessownersshouldkeepcarefu ltabsontheirsowntaxpreparationinordertotakeadvantageofallpossibleopp ortunitiesfordeductionandtaxsavings.＂Whetherornotyouenlisttheaidofanoutsider,youshouldunderstandthebasicp rovisionsofthetaxcode.＂Justasyouwouldnotturnoverthemanagementofyourmoneytoanotherperson,you shouldnotblindlyallowsomeoneelsetotakecompletechargeofyourtaxpayingr esponsibilities."Inaddition,asFrederickW.Daileywroteinhisbook TaxSavv yforSmallBusiness,"Taxknowledgehaspowerfulprofitpotential.Knowingwha tthetaxlawhastooffercangiveyouafarbetterbottomlinethanyourcompetitor swhodon'tbothertolearn.GeneralAreasofTaxPlanning Thereareseveralgeneralareasoftaxplanningthatapplytoallsortsofsmallbu sinesses.Theseareasincludethechoiceofaccountingandinventory-valuatio nmethods,thetimingofequipmentpurchases,thespreadingofbusinessincomea mongfamilymembers,andtheselectionoftax-favoredbenefitplansandinvestm ents.Therearealsosomeareasoftaxplanningthatarespecifictocertainbusin essforms—i.e.,soleproprietorships,partnerships,Ccorporations,andScorpo rations.Someofthegeneraltaxplanningstrategiesaredescribedbelow: ACCOUNTINGMETHODS.Accountingmethodsrefertothebasicrulesandguidelines underwhichbusinesseskeeptheirfinancialrecordsandpreparetheirfinancia lreports.Therearetwomainaccountingmethodsusedforrecord-keeping:theca shbasisandtheaccrualbasis.Smallbusinessownersmustdecidewhichmethodto usedependingonthelegalformofthebusiness,itssalesvolume,whetheritexte ndscredittocustomers,andthetaxrequirementssetforthbytheInternalReven ueService(IRS).Thechoiceofaccountingmethodisanissueintaxplanning,asi tcanaffecttheamountoftaxesowedbyasmallbusinessinagivenyear. Accountingrecordspreparedusingthecashbasisrecognizeincomeandexpenses accordingtoreal-timecashflow.Incomeisrecordeduponreceiptoffunds,rath erthanbaseduponwhenitisactuallyearned,andexpensesarerecordedastheyar epaid,ratherthanastheyareactuallyincurred.Underthisaccountingmethod, therefore,itispossibletodefertaxableincomebydelayingbillingsothatpay mentisnotreceivedinthecurrentyear.Likewise,itispossibletoacceleratee xpensesbypayingthemassoonasthebillsarereceived,inadvanceoftheduedate .Thecashmethodissimplerthantheaccrualmethod,itprovidesamoreaccuratep ictureofcashflow,andincomeisnotsubjecttotaxationuntilthemoneyisactua llyreceived.Incontrast,theaccrualbasismakesagreaterefforttorecognizeincomeandexp ensesintheperiodtowhichtheyapply,regardlessofwhetherornotmoneyhascha ngedhands.Underthissystem,revenueisrecordedwhenitisearned,ratherthan whenpaymentisreceived,andexpensesrecordedwhentheyareincurred,rathert hanwhenpaymentismade.Themainadvantageoftheaccrualmethodisthatitprovi desamoreaccuratepictureofhowabusinessisperformingoverthelong-termtha nthecashmethod.Themaindisadvantagesarethatitismorecomplexthanthecash basis,andthatincometaxesmaybeowedonrevenuebeforepaymentisactuallyrec eived.However,theaccrualbasismayyieldfavorabletaxresultsforcompanies thathavefewreceivablesandlargecurrentliabilities. Undergenerallyacceptedaccountingprinciples(GAAP),theaccrualbasisofac countingisrequiredforallbusinessesthathandleinventory,fromsmallretai lerstolargemanufacturers.Itisalsorequiredforcorporationsandpartnersh ipsthathavegrosssalesover$5millionperyear,thoughthereareexceptionsfo rfarmingbusinessesandqualifiedpersonalservicecorporations—suchasdoctors,law yers,accountants,andconsultants.Otherbusinessesgenerallycandecidewhi chaccountingmethodtousebasedontherelativetaxsavingsitprovides. INVENTORYVALUATIONMETHODS.Themethodasmallbusinesschoosesforinventory valuationcanalsoleadtosubstantialtaxsavings.Inventoryvaluationisimpo rtantbecausebusinessesarerequiredtoreducetheamounttheydeductforinven torypurchasesoverthecourseofayearbytheamountremainingininventoryatth eendoftheyear.Forexample,abusinessthatpurchased$10,000ininventorydur ingtheyearbuthad$6,000remainingininventoryattheendoftheyearcouldonly count$4,000asanexpenseforinventorypurchases,eventhoughtheactualcasho utlaywasmuchlarger.Valuingtheremaininginventorydifferentlycouldincre asetheamountdeductedfromincomeandthusreducetheamountoftaxowedbythebu siness.Thetaxlawprovidestwopossiblemethodsforinventoryvaluation:thefirst-in ,first-outmethod(FIFO);andthelast-in,first-outmethod(LIFO).Asthename ssuggest,theseinventorymethodsdifferintheassumptiontheymakeaboutthew ayitemsaresoldfrominventory.FIFOassumesthattheitemspurchasedtheearli estarethefirsttoberemovedfrominventory,whileLIFOassumesthattheitemsp urchasedmostrecentlyarethefirsttoberemovedfrominventory.Inthisway,FI FOvaluestheremaininginventoryatthemostcurrentcost,whileLIFOvaluesthe remaininginventoryattheearliestcostpaidthatyear.LIFOisgenerallythepreferredinventoryvaluationmethodduringtimesofrisi ngcosts.Itplacesalowervalueontheremaininginventoryandahighervalueont hecostofgoodssold,thusreducingincomeandtaxes.Ontheotherhand,FIFOisge nerallypreferredduringperiodsofdeflationorinindustrieswhereinventory cantendtoloseitsvaluerapidly,paniesareallowe dtofileForm970andswitchfromFIFOtoLIFOatanytimetotakeadvantageoftaxsa vings.However,theymusttheneitherwaittenyearsorgetpermissionfromtheIR StoswitchbacktoFIFO.EQUIPMENTPURCHASES.UnderSection179oftheInternalRevenueCode,businesse sareallowedtodeductatotalof$18,000inequipmentpurchasesduringtheyeari nwhichthepurchasesaremade.Anypurchasesabovethisamountmustbedepreciat edoverseveralfuturetaxperiods.Itisoftenadvantageousforsmallbusinessestousethistaxincentivetoincreasetheirdeductionsforbusinesse xpenses,thusreducingtheirtaxableincomeandtheirtaxliability.Necessary equipmentpurchasesuptothelimitcanbetimedatyearendandstillbefullydedu ctiblefortheyear.Thistaxincentivealsoappliestopersonalpropertyputint oserviceforbusinessuse,withtheexceptionofautomobilesandrealestate. WAGESPAIDTOFAMILYMEMBERS.Self-employedpersonscanalsoreducetheirtaxbu rdenbypayingwagestoaspouseortodependentchildren.Wagespaidtochildrenu ndertheageof18arenotsubjecttoFICA(SocialSecurityandMedicare)taxes.Un dernormalcircumstances,employersarerequiredtowithhold7.65percentofth efirst$62,700ofanemployee'sincomeforFICAtaxes.Employersarealsorequir edtomatchthe7.65percentcontributedbyeveryemployee,sothatthetotalFICA contributionis15.3percent.Self-employedpersonsarerequiredtopaybothth eemployerandemployeeportionsoftheFICAtax. ButtheFICAtaxesarewaivedwhentheemployeeisadependentchildofthesmallbu sinessowner,savingthechildandtheparent7.65percenteach.Inaddition,the child'swagesarestillconsideredataxdeductiblebusinessexpenseforthepar ent—thusreducingtheparent'staxableincome.Althoughthechildmustpaynor malincometaxesonthewagesheorshereceives,itislikelytobeatalowertaxrat ethantheparentpays.Somebusinessownersareabletofurtherreducetheirtaxb urdenbypayingwagestotheirspouse.Ifthesewagesbringthebusinessowner'sn etincomebelow$62,700—thethresholdforFICAtaxes—thentheymayreducetheself-employmenttaxowedbybusinessowner.Itisimportanttonote,however,th atthechildorspousemustactuallyworkforthebusinessandthatthewagesmustb ereasonablefortheworkperformed. BENEFITSPLANSANDINVESTMENTS.Taxplanningalsoappliestovarioustypesofem ployeebenefitsthatcanprovideabusinesswithtaxdeductions,suchascontrib utionstolifeinsurance,healthinsurance,orretirementplans.Asanaddedbon us,manysuchbenefitprogramsarenotconsideredtaxableincomeforemployees. Finally,taxplanningappliestovarioustypesofinvestmentsthatcanshifttax liabilitytofutureperiods,suchastreasurybills,bankcertificates,saving sbonds,paniescanavoidpayingtaxesduringthecur rentperiodforincomethatisreinvestedinsuchtax-deferredinstruments. TaxPlanningforDifferentBusinessForms"Thefirststepintaxplanning—forsmallbusinessownersandprofessionals,a tleast—istoselecttherightformoforganizationforyourenterprise,"accor dingtoAlbertB.EllentuckintheLaventholandHorwathSmallBusinessTaxPlann ingGuide."You'llenduppayingradicallydifferentamountsofincometaxdepen dingontheformyouselect.AndyouroddsofbeingauditedbytheIRSwillchange,t oo."Manyaspectsoftaxplanningarespecifictocertainbusinessforms;someof thesearediscussedbelow: SOLEPROPRIETORSHIPSANDPARTNERSHIPS.Taxplanningforsoleproprietorships andpartnershipsisinmanywayssimilartotaxplanningforindividuals.Thisis becausetheownersofbusinessesorganizedassoleproprietorsandpartnership spaypersonalincometaxratherthanbusinessincometax.Thesesmallbusinesso wnersfileaninformationalreturnfortheirbusinesswiththeIRS,andthenrepo rtanyincometakenfromthebusinessforpersonaluseontheirownpersonaltaxre turn.Nospecialtaxesareimposedexceptfortheself-employmenttax(SECA),wh ichrequiresallself-employedpersonstopayboththeemployerandemployeepor tionsoftheFICAtax,foratotalof15.3percent. Sincetheydonotreceiveanordinarysalary,theownersofsoleproprietorships andpartnershipsarenotrequiredtowithholdincometaxesforthemselves.Inst ead,theyarerequiredtoestimatetheirtotaltaxliabilityandremitittotheIR Sinquarterlyinstallments,usingForm1040ES.Itisimportantthattheamounto ftaxpaidinquarterlyinstallmentsequaleitherthetotalamountowedduringthepreviousyearor90percentoftheirtotalcurrenttaxliability.Otherwise,th eIRSmaychargeinterestandimposeastiffpenaltyforunderpaymentofestimate dtaxes.SincetheIRScalculatestheamountowedquarterly,alargelump-sumpaymentint hefourthquarterwillnotenableataxpayertoescapepenalties.Ontheotherhan d,asignificantincreaseinwithholdinginthefourthquartermayhelp,because taxthatiswithheldbyanemployerisconsideredtobepaidevenlythroughoutthe yearnomatterwhenitwaswithheld.Thisleadstoapossibletaxplanningstrateg yforaself-employedpersonwhofallsbehindinhisorherestimatedtaxpayments .Byhavinganemployedspouseincreasehisorherwithholding,theself-employe dpersoncanmakeupforthedeficiencyandavoidapenalty.TheIRShasalsobeenkn owntowaiveunderpaymentpenaltiesforpeopleinspecialcircumstances.Forex ample,theymightwaivethepenaltyfornewlyself-employedtaxpayerswhounderpaytheirin cometaxesbecausetheyaremakingestimatedtaxpaymentsforthefirsttime. Anotherpossibletaxplanningstrategyappliestopartnershipsthatanticipat ealoss.Attheendofeachtaxyear,partnershipsfiletheinformationalForm106 5(PartnershipStatementofIncome)withtheIRS,andthenreporttheamountofin comethataccruedtoeachpartneronScheduleK1.Thisincomecanbedividedinany numberofways,dependingonthenatureofthepartnershipagreement.Inthisway ,itispossibletopassallofapartnership'searlylossestoonepartnerinorder tomaximizehisorhertaxadvantages.What’smore,enterprisestocarryoutthecorrecttax,theneedfortheadoption ofthefollowingmajorrouteoftransmission.First,reasonablemeansoffinancingoptions.Inaccordancewiththeprovision sofChina'scurrenttaxlaw,corporateinterestpaymentsontheloanwithinacer tainrangecanbepre-taxexpenses,anddividendscanonlybespendingtheafter-taxprofitsofenterpriseexpenses.Fromataxpointofview,appropriatetotheb ankbusinessloansandfinancingbetweenenterprises,ratherthandirectlytot hefund-raisingbenefits.Second,areasonablechoiceoftradingpartners.China'sexistingvalue-add edtaxsystemhasageneraltaxpayersandsmall-scaletaxpayersonthepoints,ch ooseadifferentsupplierobject,thetaxburdenonenterprisesisnotthesame.Forexample,whentheDepartmentofsuppliersofvalue-addedtaxgeneraltaxpaye r,thebusinessafterthepurchaseofgoods,accordingtotheamountoftaxdeduct ionofinputtaxamountofthecorrespondingbalanceafterpaymentofvalue-adde dtax;ifthepurchaseofgoodsforsmall-scaletaxpayers,VATcannotbeachieved Itsnotcontaintheamountofinputtaxdeduction,thetaxburdenmorethanthefor mer.Suchasopeninvoicescanalsobepartofdeduction. Third,"theeasywayout"taxconversion.Enterpriseswillbeconvertedtohigh-taxlow-tax,referstoeconomicactivitiesinthesame,thereareavarietyofrev enueoptionstochoosefrom,thetaxpayerstoavoid"high-taxpoint",choosethe "lowtax"andreducethetaxliability.Themosttypicalexampleofthisistorunn on-taxabletothetaxplanningservices.Fromthetaxpointofview,runmainlytw o:First,thesametaxes,differenttaxrates.Systemssuchassupplyandmarketi ngenterprises,thegeneraloperatingtaxrateis17%ofthemeansofsubsistence ,butalsotheoperatingvalue-addedtaxrateof13%oftheagriculturalmeansofproductionandsoon.Sec ond,differenttaxes,differenttaxrates.Thisusuallyreferstotypesofenter prisesintheirbusinessactivities,bothvalue-addedbusinessproject,thepr ojectalsoinvolvesthebusinesstax.Fourth,thecostofreasonableexpenses.Enterprisesdoesnotviolatetaxlawsa ndfinancialsystemunderthepremiseofthefullcostofthereasonableexpenses ,thatmayoccuronthefullestimatedlossesandnarrowthetaxbaseandreducethe amountoftaxableincome.Countriesallowforcostsincurredintheprojects,su chaswages,respectively,thetotalamountoftaxby2%,14%,1.5%extractsoftra deunionfunds,staffwelfare,staffeducationfundingshouldbesufficienttom entionasmuchaspossibletothewhole.Forsomeofthelossesthatmayoccur,such asbaddebtlosses,businessesshouldbefullyexpectedinthetaxlawasfaraspos sibletheextentpermittedbythecapenoughtoreserve.Thisisinlinewiththena tionaltaxlawandfinancialsystem,canreceivethetaxeffect.Fifth,toreducetaxliability.Factorsthataffectthetaxliabilitytherearet wo,namely,taxbaseandtaxrates,thesmallerthetaxbase,lowertaxrates,taxl iabilityisalsosmaller.Taxplanningcanstartfromthesetwofactorstofindle gitimatewaystoreducetaxliability.Forexample,anenterpriseDecember30,2 005estimatedtaxableincomeamountedto100,200yuan,theenterpriseincometa xliability25050yuan(100200×25%).Ifthecorporatetaxplanning,taxconsul tingfeestopay200yuan,thecorporatetaxableincome100,000(100200-200),incometaxliability27,000yuan(100000×27%),canbefoundbycomparing,fortax planningtopayonly200yuan,6066yuantaxis(33066-27000).Sixth,toweightheseverityoftheoveralltaxburden.Forexample,manyvalue-a ddedtaxplanningprogramshavethegeneraltaxpayerandthetaxpayertochooses mall-scaleplanning.Ifanenterpriseisanon-tax-yearsalesofabout900,000y uanofproductionenterprisesandenterprisestobuythematerialseachyearthe priceofnon-value-addedtaxof70millionorless.Thecompany'saccountingsys tem,theconditionsidentifiedasthegeneraltaxpayers.Ifthatisthegeneralt axpayer,thecompany'sproductsarevalue-addedtaxrateappliesto17%capital gainstaxliability34,000yuan(90×17%-70×17%);I fitissmall-scaletaxpay ers,therateis6%,5.4VATliabilitymillion(90×6%)>3.4million.Therefore, fromtheperspectiveofvalue-addedtaxgeneraltaxpayershouldbeselected.Bu t,infact,althoughsmall-scaleVATtaxpayerspay20,000yuan,buttheinputtaxamountof119,000yuan(70×17%) ,althoughitcannotoffsetthecosts,therebyincreasingthecostof119,000yua n,theincometaxreductionof2.975million(11.9×25%),thanpaya20,000yuano fvalue-addedtax.Therefore,thebusinesstaxplanningintheselectionofprog rams,notonlytolookinacertainperiodoftimewatchingtheprogramontaxless, andtoconsiderbusinessdevelopmentgoals,tochoosetoincreasetheiroverall revenueprogram.Seventh,takefulladvantageofpreferentialtaxationpolicies.Fortaxpayers ,theuseoftaxincentivesfortaxplanningfocusesonhowtherationaluseoftaxp oliciesandregulationsshallapplytothelowerormorefavorabletaxrates,awe ll-plannedproductionandoperationactivities,theactualtaxburdentoamini muminordertoachieveFestivaltaxeffect.Forexample,accordingtoChina'sLa woftheStateCouncilforapprovalofhigh-techindustrialdevelopmentzoneoft hehigh-techenterprises,sincetheproductionfromthefiscalyearincometaxe xemptionfor2years.To-businessuseofwastewater,wastegas,wasteresiduean dotherwasteasthemainrawmaterialsforproduction,5yearsintheincometaxre ductionorexemption.Inaddition,tosupportagricultureandthedevelopmento fUNESCOWeiinvestment,countrieshavedifferenttaxincentives.Businessope ratorsshouldrefertopolicy,comparingtheinvestmentenvironment,investme ntincome,investmentrisksandotherfactors,decidedtoinvestintheregion,i nvestmentdirection,aswellasinvestmentprojects,areasonabletaxplanning ,inordertoreducethecorporatetaxburden.Itshouldbenotedthattheabove-mentionedmethodstaxpayersusetax,ontheone hand,itisnecessarytocomplywiththecharacteristicsofenterpriseproducti onandmanagement,overallplanning,comprehensiveconsiderationandcannotc aterforallkinds;Ontheotherhand,tokeeplearningandunderstandingofnatio naltrendsandpoliciesontaxreformmeasuresamendmentsandadjustments,accu ratelygraspthelimitsoftaxregulationsandpolicies,in-depthstudyofthere levantprovisionsoftaxlawstopreventtaxandgiverisetootherproblems.税收筹划税收筹划涉及的设想和实施各种策略的目的是尽量减少对一定时期内支付的税款。