浅析新时期个人所得税纳税筹划外文资料及翻译(可编辑)

Superficial analysis of the design of new ear personalincome taxBy Jody BlazekAbstractWith China's economic development, personal income increased dramatically, followed by personal income tax burden will increase significantly. Personal income tax planning it caused widespread concern. So the premise of how the tax law, through planning, reduce the tax burden, the article introduced in detail the significance of personal income tax planning and the necessity, personal income tax planning major tax-related items.Keywords:Individual income tax; tax planning; significance; necessity; major tax-related itemsWith the economy growing, gradually raise the living standards of our people, the sources and forms of personal income are becoming increasingly diverse, more and more people become personal income taxpayers. Accordingly, revenue from personal income tax in the proportion also showed a rising trend year by year, to maintain the vital interests of the perspective of reducing the tax burden, personal income tax planning more and more taxpayers are highly valued. So how to make the taxpayers under the premise of not against the law, reduce the tax burden as much as possible, to gain maximum benefit has become an important research content, the personal income tax planning has become increasingly important.The significance of personal income tax planning and the necessityMany taxpayers from the past secretly or unconsciously adopt various methods to reduce their tax burden, development of active tax planning through to reduce the tax burden. However, in some tax planning ideas and knowledge are often opportunistic together. At the same time some people puzzled: "Tax Planning in the premise is not illegal, but the plan itself is not a violation of the spirit of national legislation and tax policy-oriented it? Desirable tax planning it?" In this context, the correct income tax guide taxpayers on tax planning and tax of the economic development of the more important practical significance, great deal of researchnecessary.1. Personal income tax planning is conducive to long-term development units.2. Helps to reduce the unit's tax expenditures.3. Helps to reduce the individual's own tax evasion, tax evasion and other illegal acts occur, and enhance tax awareness and realization of tax honesty.Third, personal income tax planning for tax-related itemsPlanning ideas. First of all, develop a reasonable tax avoidance scheme. Is through the study of the current tax law, income of individuals expected in the near future to make the revenue arrangements, through the time and amount of income, payment, and reaches purpose of reducing the amount of nominal income, thus reducing tax level to reduce the tax burden or exempt taxes. Second, take reasonable tax avoidance strategy. Personal income tax planning can be reasonable to consider the following aspects: improving the level of employee benefits and reduce the nominal income; equilibrium level of wage income each month; can deduct the cost of seizing all opportunities and make full use; use of tax incentives.2. The main tax-related project planning application.(1) wage and salary income planning. Progressive tax rates from the nine tables can be seen over, because of the wage and salary income is taken over nine progressive tax rate, so the higher the income, the higher the tax rate applicable to the tax burden heavier. In the periphery of each level, the income may be only a difference of a dollar, but the personal income tax borne by the tax burden will be very different. However, by taking some of the legitimate means of planning, can avoid such an unfair place. There are many specific methods, are:Equilibrium income method. Personal income tax with progressive rates usually, if the taxpayer's taxable income the more, the highest marginal tax rate applicable to the higher, so the average taxpayer's income tax rate and effective tax rate may increase. Therefore, the total income of the taxpayer a period of time given the circumstances, its contribution to the income of each tax period should be balanced, not ups and downs, in order to avoid increasing the tax burden of taxpayers. For example: a staff of 1,500 yuan monthly salary, the company usually taken to the payment of wages, end of year performance-based management approach to implement the pay award. Assuming that the end of the year employees (12 month) and get a bonus of 6,000 yuan, then the employee's personal income tax to be paid throughout the year as [(1500 +6000) - 2000] ×20% - 375 = 725 dollars. If thecompany will be 500 yuan per month by year-end awards along with the payment of wages, the wages of employees for 2000 yuan a month, the annual income for tax purposes.Use of employee benefits planning. Tax payable = Taxable income × Applicable tax rate - quick deduction. In the file under the conditions of constant tax rates, reducing their income by way of making their use a lower tax rate, while the tax base is also smaller. Approach is feasible and units agreed to change their payment method of wages and salaries, which some of the units to provide the necessary benefits, such enterprises to provide shelter, it is reasonable tax personal income tax effective way. Enterprises can also provide holiday travel allowance, provide staff welfare facilities, free lunches, etc., to offset their wage and salary income.Cost difference between using the standard deduction. Tax law, deduct the cost of wage and salary income amounted to 2,000 yuan, labor income from more than 4,000 yuan a single 20% of the costs incurred. In some cases, the wage and salary income and income from remuneration for separately, and in some cases the wages and salaries combined with the services will save the tax return, and thus its tax planning to have some possibilities.Cases, Lee February 2006 A company from wages and salaries of 1,000 yuan, the unit wage is too low, the same month in the B Lee to find a part-time company achieved income of 5,000 yuan. If Li and B company does not have fixed employment relationship, in accordance with tax law, wage and salary income and income from remuneration for personal income tax should be calculated separately. A company has made from the wages, salaries did not exceed the deduction limit, do not pay taxes. Obtained from the B company taxable amount of remuneration: 5000 × (1 - 20%) × 20% = 800 (yuan), the Wang in February were 800 individual income tax to be paid; if Mr. Lee and the existence of a fixed B Company the employment relationship, the two should be combined by income wage and salary income to pay personal income tax: (5000 +1000- 2000) × 15% - 125 = 475 (million).Clearly, in this case, the use of wage and salary income tax payable calculated is wise, therefore, Lee B should be signed with a fixed employment contract, will the income from B Company to the way wages and salaries paid to Lee.(2) income from remuneration planning. On income from remuneration of a 20% rate applies, but for the case of a one-time implementation of high income plus collection, in effect amounts to three levels of progressive rates. Income fromremuneration has its own characteristics, the following for its characteristics, the analysis of tax planning. Number of planning law. With different wage and salary income, income from remuneration for taxation is based on the number of the standard, rather than months, so the number of times to determine the income tax paid, which is critical to planning for the labor income tax return as a factor when the first consideration . Remuneration is based on the standard number of times, deducted a fee each time, so that within one month, the number of labor remuneration paid more the more deductible expenses, the tax should be paid less. So when the taxpayers in the provision of services, reasonable arrangements for tax time, the number of monthly remuneration received, you can deduct legal fees many times, reducing the amount of taxable income each month to avoid the higher tax rates apply, so that their net increased.For example: a public listed company of an expert advisory services, according to the contract, each of the listed company of the expert advisory fees paid 60,000 yuan. If a tax declaration by a person if their taxable income as follows: One-time reporting taxable income = 6-6 × 20% = 4.8 (million)Tax payable = 4.8 × 20% × (1 +50%) = 1.44 (million)If it is 3 times per month, every 2 million tax returns, the amount of tax payable as follows:Payable monthly reporting = 2 - 2 * 20% = 1.6 (million)Tax payable = 1.6 × 20% = 0.32 (million)Monthly tax payable = 0.32 * 3 = 0.94 (million)When comparing the two tax saving = 1.44-0.94 = 0.5 (million)Costs offset method. That by reducing the nominal income from remuneration in the form of planning, will cost the taxpayers should be replaced by the owners, to achieve the reduction in nominal labor compensation purposes. Wage and salary income conversion method. Through the wage and salary income into income from remuneration, pay personal income tax by labor income, is more conducive to reducing tax expenditures.Example: Mr. Song is a senior engineer, May 2008 to obtain a company income of 63,700 yuan of wages. Song and the company if the existence of a stable employment relationship, according wage and salary income tax, the tax payable = (63700-2000) ×35% -6375 = 15220 yuan. If the Song and the company a stable employment relationship does not exist, this income is taxed according to perjury.Amount of tax payable = 63700 × (1-20%) × 40% -7000 = 13384 yuan. If he can save taxes 1,836 yuan.Summary：As China's economic development, the personal income tax impact on our lives will become increasingly large, and its position will become increasingly important. Making tax planning, each taxpayer must be the extent permitted by laws and regulations reasonably expected taxable income, which is the basic premise. On the basis of protection of interests of the taxpayers through the tax planning to maximize personal income tax for the improvement and popularity, with significant practical significance.浅析新时期个人所得税纳税筹划By Jody Blazek摘要随着中国经济的发展，个人收入也急剧增加，随之而来的个人所得税负担也就明显加重。

浅析新时期个人所得税纳税筹划外文资料及翻译Superficial analysis of the design of new ear personal income taxBy Jody BlazekAbstractWith China's economic development, personal income increased dramatically, followed by personal income tax burden will increase significantly. Personal income tax planning it caused widespread concern. So the premise of how the tax law, through planning, reduce the tax burden, the article introduced in detail the significance of personal income tax planning and the necessity, personal income tax planning major tax-related items.Keywords: Individual income tax; tax planning; significance; necessity; major tax-related itemsWith the economy growing, gradually raise the living standards of our people, the sources and forms of personal income are becoming increasingly diverse, more and more people become personal income taxpayers. Accordingly, revenue from personal income tax in the proportion also showed a rising trend year by year, to maintain the vitalinterests of the perspective of reducing the tax burden, personal income tax planning more and more taxpayers are highly valued. So how to make the taxpayers under the premise of not against the law, reduce the tax burden as much as possible, to gain imum benefit has become an important research content, the personal income tax planning has become increasingly important.The significance of personal income tax planning and the necessity Many taxpayers from the past secretly or unconsciously adopt various methods to reduce their tax burden, development of active tax planning through to reduce the tax burden. However, in some tax planning ideas and knowledge are often opportunistic together. At the same time some people puzzled: "Tax Planning in the premise is not illegal, but the plan itself is not a violation of the spirit of national legislation and tax policy-oriented it? Desirable tax planning it?" In this context, the correct income tax guide taxpayers on tax planning and tax of the economic development of the more important practical significance, great deal of research necessary.1. Personal income tax planning is conducive to long-term development units.2. Helps to reduce the unit's tax expenditures.3. Helps to reduce the individual's own tax evasion, tax evasion and other illegal acts occur, and enhance tax awareness and realizationof tax honesty.Third, personal income tax planning for tax-related itemsPlanning ideas. First of all, develop a reasonable tax avoidance scheme. Is through the study of the current tax law, income of individuals expected in the near future to make the revenue arrangements, through the time and amount of income, payment, and reaches purpose of reducing the amount of nominal income, thus reducing tax level to reduce the tax burden or exempt taxes. Second, take reasonable tax avoidance strategy. Personal income tax planning can be reasonable to consider the following aspects: improving the level of employee benefits and reduce the nominal income; equilibrium level of wage income each month; can deduct the cost of seizing all opportunities and make full use; use of tax incentives.2. The main tax-related project planning application.1 wage and salary income planning. Progressive tax rates from the nine tables can be seen over, because of the wage and salary income is taken over nine progressive tax rate, so the higher the income, the higher the tax rate applicable to the tax burden heavier. In the periphery of each level, the income may be only a difference of a dollar, but the personal income tax borne by the tax burden will be very different. However, by taking some of the legitimate means of planning, can avoid such an unfair place. There are many specific methods, are:Equilibrium income method. Personal income tax with progressiverates usually, if the taxpayer's taxable income the more, the highest marginal tax rate applicable to the higher, so the average taxpayer's income tax rate and effective tax rate may increase. Therefore, the total income of the taxpayer a period of time given the circumstances, its contribution to the income of each tax period should be balanced, not ups and downs, in order to avoid increasing the tax burden of taxpayers. For example: a staff of 1,500 yuan monthly salary, the company usually taken to the payment of wages, end of year performance-based management approach to implement the pay award. Assuming that the end of the year employees 12 month and get a bonus of 6,000 yuan, then the employee's personal income tax to be paid throughout the year as [1500 +6000 - 2000] × 20% - 375 725 dollars. If the company will be 500 yuan per month by year-end awards along with the payment of wages, the wages of employees for 2000 yuan a month, the annual income for tax purposes.Use of employee benefits planning. Tax payable Taxable income × Applicable tax rate - quick deduction. In the file under the conditions of constant tax rates, reducing their income by way of making their use a lower tax rate, while the tax base is also smaller. Approach is feasible and units agreed to change their payment method of wages and salaries, which some of the units to provide the necessary benefits, such enterprises to provide shelter, it is reasonable tax personal income tax effective way. Enterprises can also provide holiday travel allowance,provide staff welfare facilities, free lunches, etc., to offset their wage and salary income.Cost difference between using the standard deduction. Tax law, deduct the cost of wage and salary income amounted to 2,000 yuan, labor income from more than 4,000 yuan a single 20% of the costs incurred. In some cases, the wage and salary income and income from remuneration for separately, and in some cases the wages and salaries combined with the services will save the tax return, and thus its tax planning to have some possibilities.Cases, Lee February 2006 A company from wages and salaries of 1,000 yuan, the unit wage is too low, the same month in the B Lee to find a part-time company achieved income of 5,000 yuan. If Li and B company does not have fixed employment relationship, in accordance with tax law, wage and salary income and income from remuneration for personal income tax should be calculated separately. A company has made from the wages, salaries did not exceed the deduction limit, do not pay taxes. Obtained from the B company taxable amount of remuneration: 5000 × 1 - 20% × 20% 800 yuan, the Wang in February were 800 individual income tax to be paid; if Mr. Lee and the existence of a fixed B Company the employment relationship, the two should be combined by income wage and salary income to pay personal income tax: 5000 +1000- 2000 × 15% - 125 475 million.Clearly, in this case, the use of wage and salary income tax payablecalculated is wise, therefore, Lee B should be signed with a fixed employment contract, will the income from B Company to the way wages and salaries paid to Lee.2 income from remuneration planning. On income from remuneration of a 20% rate applies, but for the case of a one-time implementation of high income plus collection, in effect amounts to three levels of progressive rates. Income from remuneration has its own characteristics, the following for its characteristics, the analysis of tax planning. Number of planning law. With different wage and salary income, income from remuneration for taxation is based on the number of the standard, rather than months, so the number of times to determine the income tax paid, which is critical to planning for the labor income tax return as a factor when the first considerationRemuneration is based on the standard number of times, deducted a fee each time, so that within one month, the number of labor remuneration paid more the more deductible expenses, the tax should be paid less. So when the taxpayers in the provision of services, reasonable arrangements for tax time, the number of monthly remuneration received, you can deduct legal fees many times, reducing the amount of taxable income each month to avoid the higher tax rates apply, so that their net increased.For example: a public listed company of an expert advisory services, according to the contract, each of the listed company of the expertadvisory fees paid 60,000 yuan. If a tax declaration by a person if their taxable income as follows:One-time reporting taxable income 6-6 × 20% 4.8 million Tax payable 4.8 × 20% × 1 +50% 1.44 millionIf it is 3 times per month, every 2 million tax returns, the amount of tax payable as follows:Payable monthly reporting 2 - 2 * 20% 1.6 millionTax payable 1.6 × 20% 0.32 millionMonthly tax payable 0.32 * 3 0.94 millionWhen comparing the two tax saving 1.44-0.94 0.5 millionCosts offset method. That by reducing the nominal income from remuneration in the form of planning, will cost the taxpayers should be replaced by the owners, to achieve the reduction in nominal labor compensation purposes. Wage and salary income conversion method. Through the wage and salary income into income from remuneration, pay personal income tax by labor income, is more conducive to reducing tax expenditures.Example: Mr. Song is a senior engineer, May 2008 to obtain a company income of 63,700 yuan of wages. Song and the company if the existence of a stable employment relationship, according wage and salary income tax, the tax payable 63700-2000 × 35% -6375 15220 yuan. If the Song and the company a stable employment relationship does not exist, this income istaxed according to perjury.Amount of tax payable 63700 × 1-20% × 40% -7000 13384 yuan. If he can save taxes 1,836 yuan.Summary:As China's economic development, the personal income tax impact on our lives will become increasingly large, and its position will become increasingly important. Making tax planning, each taxpayer must be the extent permitted by laws and regulations reasonably expected taxable income, which is the basic premise. On the basis of protection of interests of the taxpayers through the tax planning to imize personal income tax for the improvement and popularity, with significant practical significance.浅析新时期个人所得税纳税筹划By Jody Blazek摘要随着中国经济的发展,个人收入也急剧增加,随之而来的个人所得税负担也就明显加重。

Planning forever tax savings●Learn how to keep your tax bill at the legal minimum…and keep it there!By Mark E.BattersbyNow is the best time to think about reducing the ornamental and miscellaneous metal operation’s tax bill even lower than the point the economy may have driven it to.And,of course,aim to keep that tax bill at its legal minimum for many year to come.While many of us rely on the advice and help provided by tax professionals or utilize software programs to ensure a low tax bill,the real goal should be a low tax bill for not just this tax year but year-after-year.The best guarantee of consistently low tax bill,this year,next year,and so-on down the road is,of course,tax planning.Tax planning is easy:the more tax deductions taken,the lower the fabricating operations taxable income will be----at least for this tax year.Of course,ignoring potential tax deductions this year might mean significant savings in later years when profits----and tax bills---are higher.Either way,in order for deductions to count,the time to make the moves necessary for those low tax bills is before the end of the tax year.Tax Planning BasicsWhen thinking about any type of tax planning,every metal fabricator should keep in mind that although the IRS may occasionally disagree,the courts strongly back every taxpayer’s right to choose the course of action that will result in the lowest legal tax liability.Thus,as the end of the tax year quickly approaches,every fabricator faces several different options as to how to complete certain taxable transactions.Out tax system has graduated rates that increase along with the income of the metal fabrication business at various tax rates.Thus,one strategy for saving taxes means reducing the tax bracket of the fabricating operation.Getting the most from the temporary 15-percent tax rate for dividends,means finding another way to reduce corporate level income----and taxes?Obviously,neither an ornamental metal fabricating business nor any business owner can literally reduce their federal income tax rate.They can however,take actions that will have a similar effect.For example:●Choosing the optimal from of organization for the business(such as soleproprietorship,partnership,corporation or S Corporation).Although not ayear-end tax planning strategy,this option deserves attention in the overall taxplanning process especially in light of the current,and temporary,15 percenttax rate on dividends paid by incorporated metalworking businesses.●Structuring transactions so that payments received are capitalgains.Long-term capital gains earned by non-corporate taxpayers are subjectto lower tax rates than other income.●Shifting income from a high-tax bracket individual(such as you,the businessowner),to a lower-bracket individual(such as your child).One fairly,simpleway to accomplish this is by hiring your children.Another possibility is tomake one or more children partners in the business,so that net profits areshared among a larger group.While the tax laws limit the usefulness of this srtategy for shifting “unearned”income to children under the age of 14,some opportunities to lower tax rates still do exist.Remember,however,the time to think about those strategies is during the course of the tax year.Consistently ConsistentAlthough the goal is usually to reduce taxes this year,to be really effective the tax bracket should be consistent year-after-year.If income is up this year but expected to be down next year,for instance,an ornamental metal business might want to postpone asset sales or other unusual transactions until next year when the additional profits may not be as likely to put the operation into a higher tax bracket.Or,conversely if income and profits are down this year,disposing of unneeded equipment or business assets via a profitable sale just might generate extra income,income taxed at the operation’s current low tax rates.Depending on the circumstances,a number of legitimate strategies a metal fabricating business can employ before year’s end will help them remain in the same bracket this year,next year,and for many year thereafter.Those basic year-end savings strategies include:●Delaying Collections:A cash basis metal fabricating operation can delayyear-end billings until late enough in the year so payments will not come inuntil the following year.●Accelerate Payments:Wherever possible, prepay deductible businessexpenses,including rent,interest,taxes,insurance,etc.Also,keep in mind thatthe tax rules limit tax deductions for some prepaid expenses.●Accelerate Large Purchases:Close the purchase of depreciable personalproperty or real estate within the current year.●Accelerate Operating Expenses:If possible,accelerate the purchase ofsupplies or services or the making of repairs.●Accelerate Depreciation:Elect to expense or immediately write-off the costof new equipment instead of depreciating it.Remember,the new Section 179tax rules now permit every metal fabricator to deduct,as an expense,up to$250,000 in expenditures for new equipment.Naturally,what a particular business can do depends a great deal on the accounting method used by the operation.A cash basis metal fabricating operation,for example,deducts expenses as paid and receipts become income when received----or made available.An accrual-basis business realizes income when billed and expenses when incurred----regardless of when income is actually,received,or when payment is made.This year’s law changesThe American Recovery and Reinvestment Act (ARRA) earlier this year extended a number of expiring provisions and created a few more that will affect the year-end planning process.For example:●First-year 50% bonus depreciaton:ARRA extended the 50% bonus first-yeardepreciation allowance available for 2019 for 2009.●Increased Section 179 expensing:During 2009,ornamental metal businessescan choose to expenses and immediately deduct up to $250,000 of the cost ofqualifying property and equipment.The $250,000 maximum expensingamount is reduced if the cost of all Section 179 property placed in service in2009 exceeds $800,000.●S corporation built-in gains holding period.For tax years beginning in either2009 or 2019,ARRA eliminates the corporate level tax on the built-in gainsof an S corporation that converted from regular‘C’corporation status atleast seven tax years before the current tax year.Going,going,goneMaking year-end planning more urgent than usual,a number of provisions in our tax law expire in 2009.Among the expiring provisions are:●The tax credit for research and experimentation expenses.●Increased alternative minimum tax (AMT) exemption amounts.●15-year straight-line cost recovery for qualified leasehold improvements,qualifiedrestaurant buildings and improvements,and qualified retail improvements.●Additional first-year depreciation for 50% of basis of qualified property.●Increase in expensing to $250,000/$800,000.●Expensing of “Brownfield’s”environmental remediation costs.●Empowerment zone tax incentives.●Tax incentives for investment in the District of Columbia.●Renewal community tax incentives.●The FUTA surtax of 0.2 percent.●Sixty-five percent subsidy for payment of COBRA health care coveragecontinuation premiums.●Reduced estimated tax payments for small businesses.●Use of single-employer defined benefit plan’s prior year adjusted fundingtarget attainment percentage to determine application of limitation on benefitaccruals.Tax tail should not wag the dogThere is a great deal of pressure in many metal fabricating businesses to continue cutting costs,including taxes.This coincides with increased scrutiny of tax returns on many levels of government.Identifying opportunities for tax deductions without running afoul of cash-strapped,state and local tax authorities should play a role in the planning process.On a similar note,the financial or operational strengths of a business transaction should always stand on their own,aside from any tax benefits derived from them.There is also the question of whether a tax deduction should be taken or if legally,feasible,ignored.An excellent illustration of the flexibility of our tax rules are those governing bonuses.A metal fabricating business operating on the accrual basis has the opportunity to fix the amount of employees’ bonus payments before January 1 --- but to pay them early next year.Generally,the bonuses are not taxable to employees until 2019,but are deductible on the operation’s 2009 tax return –so long as announced before the end of 2009,and paid before March 16,2019.On the other hand,while few businesses are in a position to pay employee bonuses,an ornamental and miscellaneous metalbusiness may benefit by delaying income until next year.Remember,however,there is constructive receipt when income is made available to the fabricating business.Tax planning all the timeAlthough tax planning should be a year-round process,a number of year-end strategies can reduce not only this year’s tax bill,but future tax bills as well.The owners and managers of every metal fabrication business should also be taking additional steps to ensure the success of the operation in 2019.Whether or not the metalworking operation is facing a large tax bill or severely lower taxable income,professional advice is almost a necessity.There should however,be no uncertainty regarding the need for planning to minimize taxes this year as well as in future tax years.For your informationThe goal:You should always strive to keep your tax bill at the absolute minimum.The key is good tax planning,and looking at what decision work best in the long-run.For instance,sometimes it’s better to ignore a potential tax deduction one year to save more in a later year when tax bills are higher.Optimize your company:Do you have the best structure for your company,such as a partnership,proprietorship,or S corporation?Other tips:Have you structured transactions so that payments received are capital gains?Can you shift income from a high-tax bracket individual,such as yourself,to a lower-bracket individual,such as a child?One way to accomplish this is to hire your children or make them a partner in the business, which allows the next profits to be shared among a larger group.While the tax laws limit the shifting “unearned”income to children under age of 14,some opportunities do exist.永久节税筹划■学会怎样在合法范围内将税额减少到最低并一直保持下去现在是考虑降低金属饰品和五金经营税额的最好时机，因为那甚至可以比自然经济趋势下所能达到的税额更低。

中英文对照外文翻译文献(文档含英文原文和中文翻译)译文：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。

对于一个企业，尽量减少税务负担可以提供更多的钱费用于支付费用和用于投资。

通过这种方式，税收筹划工作可以筹集更多资金来源。

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纳税筹划方法，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。

推迟纳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企业主在每一个纳税年度的年中进行正式的税收筹划会议。

这会给他们制定纳税计划提供足够的时间。

这种意识对于小企业家说来很重要，因为这可以节约税收支出。

即使企业中有专业会计人员，中小企业主也应该细心关注税务筹划工作，不错过能够节税的每一个机会。

“不论是你否任用一个企业外部人员来帮助你进行节税工作，你都应该了解税法的基本规定”艾伯特说，“就像你不会将自己的钱交给别人管理一样，你也不应盲目让别人去完成管理你的纳税的责任”。

弗雷德里克在他的书中写到：“税收知识拥有强大的盈利的可能性。

知道税法规定可以在竞争中给你提供更好的底线。

”一般领域的纳税筹划有几个一般税收筹划方法,适用于各种小型企业。

包括选择会计方法和存货计价方法，采购设备的支付时间，选择有利有纳税的投资方案。

这些一般领域税务规划策略如下所述会计处理方法。

有两个会计方法用于记录：收付实现制和权责发生制。

选择不同的记录方法会对企业的纳税筹划有不同的影响。

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,一般是用拖延当年没有收到的收入和支付以后返销的费用的方法。

收付实现制的记录比权责发生制简单，它可以提供一个精确的现金流，而且收入不会在现金收到以前被记录。

浅谈新税制下个人所得税税收筹划摘要:《中华人民共和国个人所得税法》自1980年颁布实施至今，已经过7次修订，2018年全国人民代表大会通过《关于修改《中华人民共和国个人所得税法》的决议》是一项重大改革，开启了我国个人所得税综合与分类征税并行的模式，必然对原税收筹划产生深远影响。

本文将新政策下的个人所得税改革重点作为依据，结合新个税的特点，针对如何进行合法、合理的纳税筹划提出了一些思考。

关键词:个人所得税；新税制；税收筹划引言从2019年开始，我国个人所得税计算方式发生了较大变化，将收入、稿酬、劳务报酬、特许权使用费等纳入了综合所得，且国家为鼓励企业进行创新发展，先后出台了一系列的税收优惠政策，给个人所得税税收筹划带来了更大的筹划空间。

本文以对新个税政策内容和以纳税人收入为基础对个税税收筹划过程中涉及的各个部份进行解读，旨在加深广大纳税人对应税收入、专项附加扣除、个人所得税计税及与相关税收政策的认识，明确个人税收筹划需在合法合理的前提下进行，合理降低税务负担，提高个人可支配收入。

一、新个税政策改革的重要内容（一）综合和分类个人所得税制度新税制将工资薪金、劳务报酬、稿酬收入、特许权使用费等个人经常发生的收入纳入综合所得，实行按月或按次预缴，年度汇算清缴，多退少补的征管模式。

对于经营所得及分类所得，依然采取分类征税，按照税法规定，单独计算应纳税额。

（二）综合税额减免与税率结构的优化调整新税制合理提高基本扣除标准，将基本扣除标准由每月3500元调整为每年60000元，计算税金方式由每月单独计税改为全年累计预扣预缴、年度汇算清缴的模式；对个人所得税税率进行了优化和调整，扩大3%、10%、20%三档低税率的级距，缩小25%税率的级距，降低中低收入者税负，更好地发挥调节收入分配的作用。

（三）设立专项附加扣除机制新税制在不改变原社保公积金等专项扣除的前提下，新增子女教育、继续教育、大病医疗、住房贷款利息或租房租金、赡养老人、3岁以下婴儿照护、个人养老金等8项与民生息息相关的专项附加扣除，充分考虑了纳税人的实际家庭负担状况，进一步增强税制的公平性和合理性。

新个税下个人所得税纳税筹划探讨自2019年1月1日起，中国实施了新的个人所得税法，对个人所得税征收政策进行了一系列的调整。

新个税法的出台，标志着个税改革进入深入推进的新阶段。

在这个新的税收制度下，个人所得税纳税筹划成为了广大纳税人关注的焦点。

个税纳税筹划是指通过合法、合规的方式，降低个人所得税负担的行为。

由于税法上存在许多减税政策和税收优惠，纳税人可以利用这些政策和优惠，合理规划自己的收入和支出，以减少个人所得税的缴纳金额。

个税纳税筹划可以帮助纳税人合法地减少个人所得税的负担，增加可支配收入。

在新个税法下，纳税人可以采取以下筹划方式来降低个人所得税负担。

合理规划个人收入和支出。

纳税人可以通过调整收入和支出的时间，灵活选择适合自己的筹划方式来减少个人所得税的交纳金额。

调整年终奖的发放时间，将奖金分散到不同的年份，以充分利用个税免征额度等。

多利用个税优惠政策。

新个税法中规定了很多个税优惠政策，如教育支出、住房贷款利息等。

纳税人可以合理利用这些优惠政策，减少个人所得税的缴纳金额。

纳税人可以申报子女教育费用的扣除，以减少个人所得税的纳税基础。

合法开展养老、医疗、教育等商业保险。

纳税人可以通过购买商业保险，减少个人所得税负担。

根据新个税法的规定，支付商业保险费用可以享受个人所得税的减免。

纳税人可以购买养老保险、重大疾病保险等，以减少个人所得税的交纳金额。

纳税人还可以通过参加公益慈善捐赠等活动，减少个人所得税的纳税金额。

根据新个税法的规定，纳税人在支付公益慈善捐赠款项时，可以享受个人所得税的减免。

参与公益慈善活动可以是个人减税的一个有效途径。

浅析个人所得税新政下的纳税筹划自2019年9月1日起，我国实施了全面推开个人所得税改革，确定了新的个税起征点，并进行了多项制度创新。

随着个人所得税改革的深入实施，越来越多的纳税人开始关注如何在合法的前提下，通过纳税筹划来减轻税收负担，这也需要纳税人对税法和税务政策有足够的了解，同时制定出合理的纳税策略。

个人所得税改革新政下，纳税筹划的基本思路是合法性、合理性、适切性及可操作性，需要结合自身的实际情况制定合理的方案。

1.合法性合法性是纳税筹划的首要原则。

在制定纳税策略时，需要确保所选用的方案或措施没有违法违规之处。

例如，不能通过报虚假的收入、投入等来降低所得税负担；不能隐瞒收入或藏匿财产来逃避税款的缴纳。

2.合理性纳税筹划的方案还需要具备合理性。

合理性是指所选用的方案或措施应当符合税法和税务政策的规定，同时能够在合法的范围内降低税收负担。

例如，可以通过适当调整收入结构、设计婚姻财产等方式合理规避税款。

3.适切性纳税筹划的方案需要适切，即要根据个人的实际情况来制定，因人而异，并非所有的纳税筹划方案都适用于所有人。

例如，对于有子女的家庭，通过合理利用教育优惠政策，可以为子女减轻高额学费所带来的负担，同时也可以减轻家庭整体的税收负担。

4.可操作性纳税筹划的方案还需要具备可操作性，即可行和实施的。

例如，不能依靠“理财”等不受监管和管理的方式来规避税款。

在制定纳税策略时，可以选择以下几种方式：1. 合理利用税收优惠政策个人所得税法中规定了一系列的税收优惠政策，如教育支出、住房租金、赡养老人等。

纳税人可以合理利用这些税收优惠政策来规避税款。

例如，在购房时可以选择将房贷放在另一位较低的纳税人名下，从而减少个人所得税的缴纳金额。

2. 合理利用个人所得税扣除项3. 合理安排收入来源和时间纳税人可以通过合理安排自己的收入来源和时间，来分散纳税时的税负，税收分摊、分流，合理避免个人所得税的重复计税或重叠计税。

例如，对于企业主，可以通过适当转化个人所得为企业收入的方式，达到减税的目的。

个人所得税改革外文文献翻译2018-2019个人所得税改革外文翻译2018-2019英文Personal income tax reforms: A genetic algorithm approach Matteo Morini, Simone PellegrinoAbstractGiven a settled reduction in the present level of tax revenue, and by exploring a very large combinatorial space of tax structures, in this paper we employ a genetic algorithm in order to determine the ‘best’ structure of a real world personal income tax that allows for the maximisation of the redistributive effect of the tax, while preventing all taxpayers being worse off than with the present tax structure. We take Italy as a case study.Keywords：Genetic algorithms，Personal income taxation，Micro-simulation models，Reynolds–Smolensky index，Tax reforms Personal income tax (hereafter, PIT) is characterised around the world by several parameters that define its structure: marginal tax rates, upper limits of thresholds, allowances and deductions, as well as tax credits. Applied to the distribution of income observed in a specific country, the PIT structure of that country determines a given tax revenue and a given redistributive effect, as well as influences economic efficiency, first of all work incentives and tax compliance.The existing economic literature represents a fundamental tool forthe PIT design and for the need of balancing equity and efficiency, as well as social preferences for redistribution. This literature first focused on axioms that are required in order to equally apportion the burden of taxation among citizens (Mill,1848, Samuelson, 1947). However, starting with the seminal paper by Mirrlees (1971), the theoretical literature has mainly focused on the equity-efficiency trade-off in optimum taxation. This is a difficult task, since many empirical simulation studies have, in fact, shown that in the short-run it is almost impossible to find a tax reform, which does not decrease efficiency or equity and, at the same time, is still financially and politically feasible. Moreover, if applied to a real-world tax system, most of the results of the economic literature would imply considerable modifications of the present tax structure and would certainly affect the tax revenue, which is one of the most important concerns that policymakers have to face. In other words, governments are certainly interested in setting up a tax system by implementing the literature's results, at least in the long-run. In the short-run, they are undoubtedly subject to budget constraints and to the political feasibility of a reform.Despite these arguments, the PIT structure is subject to continuous evolution around the world. Peter, Buttrick and Duncan (2010) study and categorize the trends in the PIT structure over the period of 1981 to 2005 in 189 countries. They show that many governments substantially and/orfrequently change the PIT structure; according to their analysis, about 45 per cent of governments changed at least one parameter of the PIT every year. They also emphasize that ‘The high frequency of changes may also be due to the gradual enactment of tax reforms that get implemented over several years, fiscal policy responses to the business cycle, or continuous experimentation and search for the best tax structure.’This paper focus on these key issues by considering a recently proposed real-world tax cut; it evaluates a feasible taxreform by optimizing the government's target and, in the meantime, by exactly complying with the government's budget constraint. The solution for this problem can be obtained by employing a genetic algorithm (hereafter, GA): a search heuristic inspired by natural selection, well-suited to the identification of the most promising solution to the problem under consideration. To our knowledge, no previous attempts at employing GAs for PIT structure optimisation exist. The unique applications to tax systems deal with other and simpler aspects (Brooks, 2000, Chen and Lee, 1997).The tax cut, which we study, has recently been implemented by the Italian government. In order to increase the purchasing power of ‘poor’ PIT taxpayers, as well as taxpayers belonging to the ‘middle class’ (a proxy of the redistributive effect maximisation), the Italian government recently reduced the PIT revenue by 9.324 billion euros (about 6 per centof the PIT tax revenue) by introducing a cash transfer of 80 euros per month only for employees with a PIT gross income in the range of 8–26 thousand euros (about 10.9 million taxpayers).Considering this reform, two questions arise: is this tax cut allocation the best one the government could have considered? Or, given this settled amount of the tax cut, which is the best way to reform the whole PIT structure in order to achieve the highest redistributive effect, whilst leaving no taxpayers worse-off with respect to the present tax structure? The GA is an appropriate tool, and Italy is a perfect case study, since the Italian PIT is very complicated and its structure incorporates more than thirty parameters. Our results show that a more general, better, and more equity-oriented reform is possible; moreover, this methodology can be applied to any other specific target.The solution of the problem discussed here faces an equity-efficiency trade-off: in order for the redistributive effect to be its highest, the efficiency of the tax (i.e. the level of the effective marginal tax rates) can worsen. In this first paper we just focus on the equity side of the problem. This does not imply that we forget about efficiency; we suggest a few constraints to the allowable parameters of tax structure in order to not arrive at both trivial and inefficient solutions.Even if by employing the ‘best’ tax structure (almost) no taxpayer is worse-off, its actual applicability could face political resistance since allparameters of the tax change and, consequently, taxpayers could hardly believe that no one is worse-off. We do not discuss these political economy inconveniences. Finally, it has to be noted that we also do not consider taxpayers’ responses to the new parameters of the tax structure; it is a ‘short run’ solution that can help policy makers when they think of PIT reform. In order to consider taxpayers’ responses further research can be done regarding a long-run perspective: for example by modelling the equity-efficiency trade-off in a genetic algorithm framework or by employing agent-based models. This is the baseline of our further research.Given its progressive nature, the PIT is a globally fundamental tool through which the redistributive effect of the whole tax system of a country is achieved, even if a large variability, in terms of both tax revenue and redistributive effect, is observed around the world (Verbist and Figari, 2014, Wagstaff et al., 1999). The two key reasons for this variability deal with the role played by social preferences for redistribution (Lefranc, Pistolesi, & Trannoy, 2008) and the equity-efficiency trade-off oftaxation (Feldstein, 1976, Saez, 2001, Sandmo, 1981, Stern, 1976, Toumala, 2016).Starting from Mill's (1848) approach, economic theory has first elaborated precise axioms to equally apportion the burden of taxation among citizens. The principle of equal sacrifice can thus give normativeand positive contents to the ability-to-pay principle and justify the tax progressivity. The resulting degree of progressivity depends on the amount of tax revenue to be raised, as well as the social welfare function characterizing preferences of the society. Within this framework, Young (1990) proposed a theoretical strategy in order to test the possibility of stating that a country's lawmaker adopts a precise criterion of distributive justice and a particular social welfare function when he determines vertical equity and modifications in the PIT structure (e.g., Pellegrino, 2008 for an application to the Italian case). Young's (1990) framework does not consider efficiency and incentive effects, so his methodology favours high marginal tax rates on higher incomes. Berliant and Gouveia (1993) introduce incentive effects within Young's (1990) methodology, finding conditions for progressive taxation similar to the standard ones elaborated by Samuelson (1947).On the other hand, Mirrlees (1971) introduces the theory of optimal direct taxation, which also deals with the equity-efficiency trade-off. As the real-world PIT systems are very complex, empirical applications of the optimal income tax theory are based on stylised tax, which involve only a few tax parameters. Within this framework, the most effective estimation difficulties deal with the economic behaviour modelling since the labour supply responses (Aaberge and Colombino, 2013, Bargain et al.,2014, Blundell and Shephard, 2012) and the tax base responses to taxchanges have to be introduced and parameterised (Saez, 2001, Saez et al., 2012).On the contrary, governments have to face PIT structures composed by several parameters and, most importantly, the PIT structure observed in a country (in a given year) is indeed the result of several and partial adjustments that have occurred over the previous years. Focusing on those aspects, this paper differs from the existing literature for several reasons. First of all, it has a different the point of view from which the PIT reform is evaluated. Usually, the existing empirical literature evaluates the effects of a tax reform after the government introduces it. On the contrary, in this paper, we consider the government's point of view before such a reform is introduced.Let us consider a generic government. Every year, this government plans finance law, which sets the annual adjustments on the level of the overall value of public spending and tax revenue to be obtained by the current legislation, in order to achieve some specific goals (such as the level of the government deficit) set in the long-term budget. One possible adjustment is the level of the PIT revenue. Starting from the actual PIT structure, the government may then want to cut PIT revenue in order to increase the purchasing power of taxpayers; conversely, it may want to increase the redistributive effect of the tax leaving the tax revenue unchanged; or, it may want to increase tax revenue by letting the richesttaxpayers face the whole tax increase, or it may want to modify the PIT structure in order to reduce the inefficiencies of the tax. These are, of course, only some explanatory perspectives.Whatever the target, which parameters of the tax should be changed in order to optimize it? How much should they change? Or, more generally, how should the whole PIT structure change? Given this target, it is not the case that policy-makers consider these questions when thinking of such a PIT reform. In order to implement a reform, the government usually changes some parameters of the tax compatible with its revenue constraint. Whether such a tax structure change is aimed at achieving the best way to obtain the specific target is debatable. The perspective discussed here can therefore be useful in setting a short-run tax reform. Apart from exceptional cases, the tax cuts represent a small percentage of the overall revenue of the tax; on one hand, results of the economic literature can be only guidelines for the implementation of such a reduction; on the other hand, the government is primarily interested in correctly forecasting the tax reduction, given its balanced budget constraint.In this paper, we propose a new methodology to implement a personal income tax reform. In particular, given a settled tax cut decided upon by the government, (a similar strategy can be applied if the tax revenue increases), we show how a genetic algorithm can be employed, in order to find out the values of all parameters defining the structure of thepersonal income tax able to satisfy a specific target. Our methodology can be applied to any other specific target; as an example, in this work our target is the maximisation of the redistributive effect of the tax, while preventing all taxpayers being worse off with respect to the present tax structure. We apply this methodology to the Italian personal income taxation system for two reasons: the tax structure is quite complicated,and recently the government decided to reduce tax revenue by about 9.324 billion euro starting from 2015. The aim of this tax cut is to increase the purchasing power of ‘poor’ taxpayers and taxpayers belonging to the ‘middle class’, and the instrument is the introduction of a cash transfer (not related to the structure of the personal income tax) only for employees with gross incomes in the range 8–26 thousand euros (in order for the yearly gain to be about one thousand euros), whilst all other kinds of taxpayer are not affected by this money transfer. Here we show that a better and more equity-oriented reform is possible. This methodology allows a short run reform, and can help policy makers when they think of a tax reform.中文个人所得税改革：一种遗传算法摘要考虑到目前税收收入的逐渐减少，并且通过探索发现当前的税收结构有很大的改革空间，在本文中，我们采用遗传算法来确定现实世界个人所得税的“最佳”结构，该结构允许为了最大程度地提高税收的再分配效果，同时防止所有纳税人的状况比目前的税收结构更糟。

浅析个人所得税新政下的纳税筹划1. 引言1.1 个人所得税新政的出台背景个人所得税，是国家对个人的收入征税的一种税收制度。

在我国，个人所得税自1980年开始实施，经过多次调整和完善，至今已成为我国税收体系中的重要环节。

2018年，我国个人所得税法进行了全面修订，推出了新的个人所得税政策，以适应经济发展和社会变迁的需要。

个人所得税新政的出台背景主要包括以下几个方面。

我国经济发展迅速，个人收入水平不断提高，对个人所得税的需求也日益增加。

更新个人所得税政策，调整税制结构，是应对经济新形势的需要。

随着经济全球化程度的不断提高，国际税收合作日益密切，我国需要制定更加符合国际标准的个人所得税政策，以提升税收征管的效率和水平。

个人所得税是财政收入的重要来源之一，优化个人所得税制度有助于增加国家财政收入，支持国家经济社会发展的需要。

个人所得税新政的出台背景与我国经济发展和税收制度改革的需要密切相关，体现了国家税收政策的变革与创新。

随着个人所得税新政的实施，个人及家庭纳税筹划也面临新的挑战和机遇。

1.2 个人所得税新政的影响个人所得税新政的影响主要体现在以下几个方面：个人所得税新政的调整会直接影响到广大纳税人的税负水平，特别是对于高收入群体来说，可能会增加税收压力。

新政策的实施将对各行业和企业的员工薪酬结构产生影响，可能会导致一些企业调整员工的薪酬政策以适应新的个人所得税制度。

个人所得税的改革也会对个人财务规划和理财方式产生影响，需要重新评估纳税筹划方案及风险。

个人所得税新政的影响是全面的，涉及到个人、家庭、企业和社会的各个方面。

个人需要充分了解新政策的具体内容，做好纳税筹划工作，合理规划个人财务，避免因税收政策变化而带来的不利影响。

【字数：190】2. 正文2.1 新个税政策下的纳税筹划意义在新个税政策下的纳税筹划意义非常重要，它可以帮助个人合法减少个人所得税负担，有效规划财务收入和支出，实现个人财务目标的最大化。