企业纳税筹划的误区

编者按:纳税筹划是纳税人在节税时依法对纳税事宜做出的事先安排,是智者的文明行为.成功的筹划可以节约税收成本,避免缴纳不该缴纳的税金.与企业的其他财务管理决策一样,纳税筹划也是风险与收益并存的.筹划的失误将给纳税人带来管理秩序混乱和经济损失.本文对纳税人对纳税筹划的一些认识误区及操作上常犯的错误进行理性分析,给纳税人带来一些启示和借鉴.     

浅谈图书生命周期中的税收筹划

由于税收的无偿性决定了纳税人税款的支付是资金的净流出。虽然依法纳税是纳税人应尽的义务,但是,对于纳税人来说,无论纳税多么正当合理,都是纳税人经济利益的一种丧失。在收入、成本、费用等条件一定的情况下,纳税人的税后利润与纳税金额互为增减。因此,一种能合法地减少应纳税款,节约税收支出,实现利润最大化的方法即税收筹划就应运而生。所谓税收筹划是指在顺应税法意图、完全不违背立法精神的前提下,当存在两种或两种以上的纳税方案可供选择时,选择最优方案,实现纳税最少,达到税后利润最大化的行为。当然,税收筹划对图书行业也不例外,在图书的整个生命周期中税收筹划无处不在,下面就从图书的生命周期中简述税收筹划的几种方法。     

浅析一般纳税人增值税税收筹划的方法

增值税作为企业的主体税种之一,如何对其进行合理的纳税筹划,对企业特别是一般纳税人来说具有很大的意义。我国增值税的制度尚处在不断的完善阶段,对纳税人来说存在很大的筹划空间。本文从增值税计税依据、增值税的税收优惠、合理选择纳税时间等几个方面论述增值税纳税筹划的方法,旨在帮助增值税一般纳税人合理进行筹划,减轻企业的纳税负担,节约资金支出,促进企业健康发展。     

浅析一般纳税人增值税税收筹划的方法

增值税作为企业的主体税种之一,如何对其进行合理的纳税筹划,对企业特别是一般纳税人来说具有很大的意义。我国增值税的制度尚处在不断的完善阶段,对纳税人来说存在很大的筹划空间。本文从增值税计税依据、增值税的税收优惠、合理选择纳税时间等几个方面论述增值税纳税筹划的方法,旨在帮助增值税一般纳税人合理进行筹划,减轻企业的纳税负担,节约资金支出,促进企业健康发展。     

浅议新税法背景下出版企业的纳税筹划

纳税筹划是指纳税人为达到减轻税收负担和实现税收零风险的目的,在税法允许的范围内,了解税务机关对纳税的"合理和合法"解释。本文针对出版企业不同环节进行纳税筹划;探讨研究出版企业纳税筹划,对节约企业成本支出,减少纳税负担,提高企业经济效益具有的重要的现实意义。     

增值税纳税筹划之我见

税收筹划有利于减轻企业的纳税负担,节约资金支出,降低企业财务风险。增值税作为企业的主体税种之一,如何对其进行合理的纳税筹划,对企业来说具有很大的意义。而我国的增值税开征时间相对较短,增值税尚处在不断的完善阶段,对纳税人来说存在很大的筹划空间。     

增值税税改下纳税人身份税务筹划研究

税务筹划是纳税人遵守税收政策规定,充分利用税收优惠政策,通过合理的财务活动及税务规划,获取最大税收利益的活动。2019年是增值税税收改革进一步深化的一年,对增值税纳税人来说,如何应对增值税新税改、降低税负、实现税后收益最大化,具有一定的实操性及现实意义。本文论述了在2019年4月增值税新政下,增值税纳税人如何进行税负差异分析,使纳税主体科学合理地进行纳税人身份的选择,从而降低税负,获得最大节税收益的筹划活动。     

个人所得税纳税筹划

个人所得税的纳税筹划是促进纳税意识强化、节约纳税人税收和拉动内需的有效方式.本篇文章主要从个人所得税纳税筹划的意义入手,对个人所得税纳税筹划中存在的一些问题和解决措施进行了探究.     

绿化施工企业营业税纳税筹划

纳税筹划是纳税人为了降低过重的税负,维护自身经济利益,在寻找更为稳妥、有效减税方法的情况下产生的一种涉税行为。随着市场经济的发展和税收法规制度不断完善,纳税筹划将不断向前发展。在合法或不违法的前提下进行纳税筹划,减轻企业的税负,增加企业实际收益,降低企业纳税风险,提高市场竞争力,被越来越多的纳税人所垂青。绿化施工企业是企业纳税人之一,其纳税筹划既具有一般企业的共性,又有它的特殊性,本文拟对绿化施工企业营业税作粗浅分析和筹划。     

税收筹划理论的最新发展--有效税收筹划理论

税收筹划理论的发展历经了两个阶段.早期的税收筹划被界定为"纳税人通过安排他(她)的经营活动使纳税最小化的能力".这种传统理论虽然简单明了,但它没有考虑成本,且只以纳税最小化为目标.有鉴于传统理论的种种缺陷,税收筹划逐渐与纳税最小化相分离并形成了新的理论,即有效税收筹划理论,它是一种研究在现有各种约束条件下制定对纳税人最为有利的税收筹划方案的理论.诺贝尔经济学奖得主Scholes 等人对这一理论进行了深入的分析,它以"税后收益最大化"为目标.     

“两税合一”对台湾上市公司股利税资本化的影响

本文以1994～2001年两税合一税制实施前后的台湾上市公司为样本，运用Harris-Kemsley股利税后收益模型，探讨所得税制改革对权益投资者收益的影响，以及两税合一税制的实施对股利税资本化的影响。实证结果表明：两税合一税制实施前，台湾上市公司的末分配盈余与其股利税资本化程度负相关，即股利税资本化效果存在；两税合一税制实施后，台湾上市公司的股利税资本化程度低于两税合一前的程度。     

A hybrid consumption-based direct tax proposed for Bolivia

In 1994 the authors designed a consumption-based direct tax for the government of Bolivia. The proposal combined yield exemption treatment (exemption of interest income and no deduction for interest expense) of individuals with consumed income tax treatment (taxation or deduction of the net proceeds of borrowing and lending, as well as interest income and expense) of business. This article explains why taxation based on cash flow has administrative and economic advantages over a conventional income tax and why the hybrid system proposed is preferable to either pure form of consumption-based tax.     

Removing Homeownership Bias in Taxation: The Distributional Effects of Including Net Imputed Rent in Taxable Income

The income tax systems of most countries entail a favourable treatment of homeownership, compared to rental‐occupied housing. Such ‘homeownership bias’ and its consequences for a wide range of economic outcomes have long been recognised in the economic literature. Although a removal of the homeownership bias is generally advocated on efficiency grounds, its distributional implications are often neglected, especially in a cross‐country perspective. In this paper, we aim to fill this gap by investigating the first‐order effects, in terms of distribution of income and work incentives, of removing the income tax provisions favouring homeownership. We consider six European countries – Belgium, Germany, Greece, Italy, the Netherlands and the UK – that exhibit important variation in terms of income tax treatment of homeowners. Using the multi‐country tax benefit model EUROMOD, we analyse the distributional consequences of including net imputed rent in the taxable income definition that applies in each country, together with the removal of existing special tax treatments of incomes or expenses related to the main residence; thus, we provide a measure of the homeownership bias. We implement three tax policy scenarios. In the first, imputed rent is included in the taxable income of homeowners, while at the same time existing mortgage interest tax relief schemes and taxation of cadastral incomes are abolished. In the two further revenue‐neutral scenarios, the additional tax revenue raised through the taxation of imputed rent is redistributed to taxpayers, through either a tax rate reduction or a tax exemption increase. The results show how including net imputed rent in the tax base might affect inequality in each of the countries considered. Housing taxation appears to be a promising avenue for raising additional revenues, or lightening taxation of labour, with no inequality‐increasing side effects.     

我国利息税税负累进程度分析——以北京地区为例

税负累进程度是指税收负担随收入数额的增加而提高的程度,它是衡量税收公平的指标.对我国现行利息税税负累进性的分析表明,当前5%的税率下,利息税的税负累进性微弱,20%的税率更能增强利息税的税负累进性.要强化利息税的公平功能,可能的政策途径有:提高利息税税率;设定起征点,采用累进税率;并入个人所得税实行合并征收;加强对利息税收入的二次分配.     

新个税法模式下的劳动者权益探究

"公平"是税收环节开展与劳动关系平衡的交叉范畴,依附于人身属性以获取财产性利益的劳动者在个人所得税缴纳中占主体地位,工资薪金所得更是个人所得税的丰厚税源。新个税法由"分类税制"向"分类-综合并行二税制"模式转变,以实现对横向税负公平与纵向税负适度的保障,通过劳动性所得综合征税设置、综合所得税率调整、费用扣除标准设计三个主要方面调节劳动者权益杠杆,影射出对公民权利与义务的对等性追求。新个税改革无论在个税税制模式上抑或是税率级距设置上无不体现着对中低收入群体的福利关怀。     

Some Implications of Changing the Tax Basis for Pension Funds

Governments in many developed economies provide private pension plans with significant taxation incentives. However, as many retirement income systems are now being reviewed due to demographic, social and economic pressures, these taxation arrangements are also under scrutiny. This paper discusses some of the implications of the differences between the traditional taxation treatment adopted by most OECD nations and that adopted by Australia, where there is a tax on contributions, a tax on investment earnings and a tax on benefits. The results show that there are significant differences in the net value of the benefits received by individuals and the taxation revenue received by the government. On the other hand, it is shown that there is remarkably little to distinguish between the two tax structures in terms of summary measures of lifetime income, although the form in which the benefit is taken in retirement is significant in influencing intragenerational equity.     

Fundamental Tax Reform in The Netherlands

The Netherlands has abolished the tax on actual personal capital income and has replaced it by a presumptive capital income tax, which is in fact a net wealth tax. This paper contrasts this wealth tax with a conventional realization-based capital gains tax, a retrospective capital gains tax with interest on the deferred tax, and a mark-to-market tax which taxes capital gains as they accrue. We conclude that the effective and neutral taxation of capital income can best be ensured through a combination of (a) a mark-to-market tax to capture the returns on easy-to-value financial products, and (b) a capital gains tax with interest to tax the returns on hard-to-value real estate and small businesses.     

From the global income tax to the dual income tax: Recent tax reforms in the Nordic countries

The paper discusses the recent drive toward a system of dual income taxation (DIT) in the Nordic countries. The pure version of this system combines progressive taxation of labor and transfer incomes with a proportional tax on income from capital at a level equal to the corporate income tax rate. The paper considers the motives for the introduction of this new income tax system, ranging from abstract theoretical arguments to very pragmatic considerations. While the Nordic DIT system violates the principles of the conventional personal income tax, it is argued that it may in fact be more in line with the philosophy of a true Haig-Simons comprehensive income tax. It is also suggested that the DIT system may cause fewer distortions to resource allocation than the conventional income tax. On the debit side, the paper points out several practical problems of taxing income from small enterprises under the differentiated income tax.     

Taxing Mobile Capital with Labor Market Imperfections

Taxing internationally mobile factors of production has been dismissed as an inefficient means of raising tax revenue. This paper addresses the question of whether it is efficient to tax capital at source when labor markets and the taxation of lumpsum income suffer from imperfections. Four reasons for taxing capital are identified: (i) institutional constraints rendering any taxation of profit income infeasible; (ii) market power in the demand for labor; (iii) market power in the supply of labor if it increases with the employment of capital; (iv) unemployment benefits that are not tied to net real wages. It is argued that the case for taxing capital is not particularly strong. By reinterpreting capital as energy the results are applicable to the discussion about ecological tax reforms.     

浅谈个人所得税纳税筹划

21世纪,经济飞速发展,人们的收入水平也在不断的提高.但是,作为一名纳税义务人,依法纳税是我们必须遵守的,收入的提高也就意味着要多缴税,这样一来,原来增长的一部分收入由于要缴纳税金又剩下不多了.于是合理的进行个人所得税的纳税筹划越来越成为人们迫切的要求之一.本文的主要内容就是通过介绍纳税筹划的概念、内容及方法来研究和探讨个人所得税的筹划方法,其中包括避税筹划、节税筹划和转税筹划.指导我们如何在不违反国家税法规定的情况下,合理、有效、持续的节约个人所得税费用,达到收益最大化的目的.