企业增值税纳税筹划外文文献翻译.docx
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企业增值税纳税筹划外文文献翻译.docx
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企业增值税纳税筹划外文文献翻译
外文文献翻译:
原文+译文
文献出处:
PhillipsJD.TheresearchofcorporateVATplanning[J].TheAccountingReview,2016,1(3):
40-54.
原文
TheresearchofcorporateVATplanning
PhillipsJD
Abstract
Enterprisetaxplanningisverynecessity.Butmosttaxplanningofenterpriseissodifficult,themanagernormallyfeeldonotknowhowtostartit.Thisismainlybecausewhendoingtaxplanningpersonnelbreadthanddepthofthinkingislimited.Infact,inviewoftheenterpriseacertainbusiness,aslongasthetaxpersonneltoallbusinessrelatedtaxlawresearchunderstandtherelevantrulesandregulationsareinplace,socompanieswhendoingtaxplanningshouldbenoproblem.Forexampleandtoincrease"camp"thetaxplanning,thecategoriesoftaxesthatmustbeconsideredincludingthebusinesstaxandvalue-addedtax,therelevantexpensessuchasurbanmaintenanceandconstructiontaxandeducationalexpensestoadd.Ofcourse,theenterprisecannotonlyconsiderwhendotaxplanning;abusinessenterprise'sbusinessisverybroad,sowhendoingtaxplanningtooverallconsideration.
Keywords:
value-addedtax;theindividualincometax;Taxrate;Taxplanning
1Introduction
Enterprisesbetweentheincreasinglyfiercemarketscompetitions,enterpriseswanttogainshareinthemarket,aplace,youmustadapttotheevolutionofnaturallaw,hasthestrongerthanotherenterprisecompetitivepower,andthiskindofcompetitionpowerdependmainlyonmarketsegmentandreducethecost.Undoubtedlytaxisanimportantpartinenterprisecost,themainbodyofenterprisetaxincludevalueaddedtax,incometax,businesstax,consumptiontax,etc.,andoccupythelargestproportionofisvalueaddedtax,accountingearningsandtherealizationofthegoaloftheenterpriseplaysanimportantsignificance.Becausedifferentcountrieshavedifferentsocialandeconomicdevelopmenttoitspolicyorientation,sodifferencesexistindifferentcountriesanddifferentindustries,thetaxpolicyandaccountingsystemforthechoiceofaccountingmethodsmoreflexible,whichprovidesachoiceofVATtaxconditionsandspace?
TheVATtaxplanningforenterpriseattention,recognitionandmoreandmoreattention.Taxplanningingraduallyimprove,alreadyhaveasystematicandmarketcharacteristics.Andthedevelopmentofsociety,marketeconomyunceasingprosperity,haspromptedthecompanyconstantlyinnovateoneselfproductionmode,operationconcept,managementstyle,etc.Forthesurvivalanddevelopmenttoadapttomarketcompetition,enterpriseswilluseeverypossiblemethodtoincreasetheinterest,asfaraspossibletoreducetheamountofunnecessaryconsumption,sohowtoreducethetaxburdenistheproblemthatmanagersmustconsidercarefully.Modernenterprisesinpursuitoftheenterprisevaluemaximizationasthegoaldevelopmentrelativetoevadetaxesandtaxriskofhighertaxes,sobusinessleaderscanchoosetoreducethetax,taxplanningtheimplementationofreasonableoverallplanningcanmakethecompanyahugeincome.
2VATdescriptions
Value-addedtaxistheenterpriseproductintheprocessofproduction,circulation,andthevalueaddedpartofthelaborserviceorvalueadded,theadditionallevytaxes.Nomatterwhichcountry,regardlessofitspower,aslongasitisavalue-addedtax,toenactspecificregulationsonvalue-addedtax.Generallydividedintothreekinds,oneistheproduction,thesecondisincome-producing,andthreeisaconsumer.
2.1Production-typeVAT
Production-orientedVAThasrelationshipwiththecompany'sproduction,itiswellknownthatamatureenterpriseneedfixedplant,equipment,productsusedintheproductionofrawmaterials,transportation,fuel,fixedassets,productsalesandproductionofprofit,thesalesrevenueminustheproductionandoperationofthebalanceoftherawmaterials,fuelandpowerasprescribedbythestateofappreciation,thisalsoisthebasisoftheproductionVAT,inprinciple,valueaddedtaxisnottobeboughtanddepreciationoffixedassets,valueaddedtaxisaperiodoftimelimit,thetaxbasisbythetaxunitlaborbalance,andusedintheproductionoflossandthebalanceofsalesrevenue,whichbelongstothecategoryofvalue-addedtax,fixedassetsdepreciationisusedintheprocessoftransfervalue,isalsoapartofvalue-addedtaxlevy,whichiscalleddoubletaxation.Basedonthis,withalargeenterpriseasanexample,thehigheritsvalueoffixedassets,tothepaymentoftaxes,themorebecauseofthewearanddepreciationisnotdeducted,intheprocessofproductionisalsorepeatpay;Thispartofincomeisalmostequivalenttothegrossnationalproduct,socalledtheproduction-orientedVAT,itincludestherent,wages,profits,interestanddepreciationoffixedassets,etc.
2.2Consumption-typeVAT
Inaword,itisnotincludingthecurrentdepreciationoffixedassetsandnetincometax,includingthetaxpayers'wages,profits,interest,andrent,etc.,intermsofacountry,relativetotheproduction-orientedVATisgrossnationalproduct,netnationalproduct.Itisdeductedfortheproductionofallthevalueoffixedassetsanddepreciationforehead,purchasedrawmaterialsandlaborvalueofnetincome,afteristheincomeoftheenterpriseproductionandsales,includingspendingpart,suchaswages,socalledincome-producingVAT.
2.2Income-typeVAT
Duetotheuseofstandard,advanced,hasalegalbasis,isengagedinthetaxaccountingpracticaloperationissimple,popularamongcountriesintheworld.Acategoryisaone-offdeductedforproductionandoperationofthefixedassetsvalueandthevalueofthepurchaserawmaterialsinthetax,thatistosay,thetaxpayer’staxproductsforproductionandoperation,andarenotalltheoutsourcingmaterialtothiscategory.FixedassetshasbeenimposedproductionVAT,ofcourse,buttheoperatorisusedasapurchaseoffixedassets,itstaxgoldwhenthepurchasehasbeendeducted,relatively,thispartofthegoodsasfixedassets,therewouldbenotax,asthenatureoftheVATcollectiondoesnotincludeotherproductionofrawmaterials,onlyincludingthemanagementofallsalesofconsumergoods.ConsumerisauseofspecialVATinvoicesforVATtaxwithholdingoftaxes,occupiesacertainadvantage,duetoitstreatmentscopestrictlyenforced,standard,hascertainadvancement,andareapplicableinmanycountries.
3Thecharacteristicsofadded-valuetax
3.1Widetax
EnterpriseengagedintheworkofproductionandsalesforthemainVATcollectionobjects,individualsengagedinbusinessalsointhecollectionandprocessing,suchassmallrestaurants,smallarticlesofdailyuseoperators,etc.,arewidelyapplicabletoallkindsofownershipenterprisesandindividuals,embodiesthefairnessofthetaxsystem.
3.2Indirecttax
VATcalculationisnotdirectlytovaluemultipliedbytheapplicabletaxratetocalculatethetaxpayable,butbyburiedoutputtaxandtaxbalancetodeterminethetaxpayable.AlthoughVATisthevalue-addedtaxonappreciationforeheadthatincreasesthevalueorgoods,butintheactualexecutionprocess,duetotheaddedvalueofgoodsorservicesorgoodsvalueisadifficulttocalculatethedata,sotheVATonlybywayofindirecttax.Indirecttaxmeasuresincreasedthedifficultyofthevalue-addedtaxcalculationandcollectionmanagement.
3.3Additionaltax
Goodshavetobesoldbypricing,VATtaxreferstotheoutsidevalenceisnotincludingcommoditytaxontheoriginalprice.Whensellinggoods,shouldwillreceiveallthemoneywasdividedintoexcludingVATpricesalesandvalueaddedtax,andonthespecialVATinvoicestothetomb-sweepingday,respectively,inthisway,theVATonrevenues,costsandprofitswillnotoccur,alsoneednotcollectVATincludedintheincomestatement.AlthoughitisimportanttonotethattheVATisoutsidevalencetax,butthesalesdirectionwhilereceivingpaymentfrombuyerstendtobemergedcharge,throughacertaincalculationformulaofasalestaxweredecomposedintowillnotsalestaxandvalue-addedtax,andfillintheVATspecialinvoicerespectively,ratherthanintheplacewherehastodeterminethepriceofthetotalsalesofvalue-addedtaxcalculatedseparatelyagain.
3.4Specialinvoice
VATisabsoluteandlevy,inordertoavoidonlypartiallyandthephenomenonofdoubletaxation,mustcarryontheeffectivecontrolofeachlink,implementVATisunified,specialinvoices,andaccordingtothestatedontheinvoiceamounttoimposeataxdeductionmethod,thisisthemainmethodforeffectivecontrol.Countriesintroducedrelatedmanagementway,strengthenthemanagementofthespecialinvoice,therulesonthescopeoftheuseofspecialVATinvoices,theinvoiceissuedthepurposetomakecleararegulation,alsocompleted,enterpriseshaveanobligationtogivethebuyerspecialinvoicesforvalue-addedtax,andtodospecializedtickets,taxableservicesshallbepaidnot,exceptduty-freegoodsalso.Allinvoicesshallbeprotectedbylaw.Specialinvoicesforspecificusemeasuresenterprisesinstrictaccordancewiththeprovisionsofthecalculation,onthebasisoftheinandoutofbalanceofthecurrentperiodbytheenterprise,bothreasonableandlegitimate,isthedutyofthetaxpayer.Thus,tostrengthenthetaxpayerovertheuseofspecialVATinvoiceshighlightedthevalue-addedtaxlevymanagementeffect.
4TheVATtaxplanning
VATtaxplanningisthecontentoftheenterpriseaccordingtotheirowneconomicactivities,onthepremiseofnotillegal,VATtaxmatterstotheenterprisetoseekplanningVATtaxminimizationofplanningandarrangement.Ithasthefollowingfeatures:
4.1TheresultofVATtaxplanning
Citybuildingdutyandeducationalexpensest
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