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致 谢
不知不觉中,三年的求学生涯就要过去了,对于一个财务工作者来说,能在母校厦门大学攻读会计学博士学位,无疑是万分的荣幸!在此由衷地感谢母校厦门大学!母校博大精深,哺育了我,教给我的不仅仅是书本知识,还让我学会许多做人的品质。为母校争光,为会计学界争气,成了我工作的动力和前进的航标。在今后的工作和学习中,定以母校的校训为准则,“自强不息、止于至善”,诚实做事,踏实做人。
感谢恩师曲晓辉教授,恩师亦师亦母,能在她门下求学,实乃三生有幸。恩师不嫌弃我生性愚钝,把我领进了会计大门,让我这个会计门外汉得以有机会在厦门大学这座学术殿堂吸取会计养分和精华。恩师品质高尚,治学严谨,堪称楷模。恩师对我要求严格,谆谆教诲,不仅教给我知识,更引领我树立良好的人生观,使我不断进步。在论文写作阶段,恩师更是不辞辛苦,为我指明方向。我无以为报,唯有不断努力学习和进取,笨鸟先飞,以谢师恩。
感谢我的另一位导师陈少华教授。陈教授亦师亦友,不仅教给我知识,更教我做人,并在百忙之中,阅读论文初稿,提出了许多极其宝贵的意见。陈教授让我领悟了永远用一颗感恩的心对待生活的哲理,陈教授的师恩没齿不忘。
感谢厦门大学团委书记徐姗娜博士。徐书记的鼓励和教诲,深深的影响着我的人生。
感谢傅元略教授和游相华博士。在论文的开题报告上,两位老师给我提出了许多宝贵的意见,使我深受启发,受益匪浅,论文能够完成,与这两位老师的帮助是分不开的。
感谢陈汉文教授、石云老师,以及会计发展研究中心的陈菡和杨颖瑜,感谢他们对我无私的关心和帮助。
感谢厦大会计系诸位良师和前辈的教诲和指导,在此由衷的感谢每一位老师对我的教育和培养。感谢葛家澍教授、余绪缨教授、常勋教授、吴水澎教授、庄明来教授、黄世忠教授、王光远教授、袁新文教授以及其他各位师长们精彩讲座和授课。感谢管理学院和会计系各位老师的关心和爱护。
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范文二:税收筹划外文参考文献 税收筹划外文
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,在税法所允许的范围内,对企业的经营、投资、理财、组织、交易等各项活动进行事先安排的过程。
从纳税筹划的概念中可以看出:短期内,企业进行纳税筹划的目的是通过对经营活动的安排,减少缴税,节约成本支出,以提高企业的经济效益;从长期来看,企业自觉地把税法的各种要求贯彻到其各项经营活动之中,使得企业的纳税观念、守法意识都得到增强。因此,无论从长期还是从短期来看,企业进行纳税筹划都是很有意义的。
在掌握纳税筹划概念的基础上,企业如何成功地开展纳税筹划呢,
一是要充分了解国家的税收政策,进而了解税务机关对“合
1
理和合法”的纳税解释。纳税筹划必须在国家税收政策的体系内进行,因此,筹划的先决条件是掌握国家税收法规和政策,同时了解税务机关对“合理和合法”的纳税解释。一方面,从宪法和现行法律规定中弄清什么是“合理和合法”。另一方面,从税务机关组织和管理税收活动以及司法机关受理和审判税务案件中,具体了解行政和司法机关在执法和司法过程中对“合理和合法”的界定。
二是要划清税收筹划、避税以及偷税的界限。从国家的财政角度看,虽然偷税、避税、税收筹划都会减少国家的税收收入,但各种减少的性质具有根本的区别。从理论上说,偷税是一种公然违法行为且具有事后性;避税和税收筹划都具有事前有目的的谋划、安排特征,但两者的合法程度存在差别;避税虽然不违法但与税法的立法宗旨相悖,避税获得的利益不是税收立法者所期望的利益;而税收筹划则完全合法,是完全符合政府的政策导向、顺应立法意图的。
三是要选用外脑,聘用专业的税收筹划专家。税收筹划是一项高层次的理财活动和系统工程,要求筹划人员精通税法、会计、投资、金融、贸易等专业知识,专业性、综合性较强。因此,对于那些自身不能胜任的项目,应该聘请税收筹划专家来进行,以提高税收筹划的规范性和合理性,完成
2
税收筹划方案的制定和实施。在我国,会计师事务所、律师事务所及税务师事务所等中介机构已在逐步开展税收筹划业务,凭借他们较强的专业业务能力,广泛的信息渠道等优势,可以增加企业税收筹划的成功概率。
四是要准确把握税收筹划的尺度。一是不应忽视非税利益。纳税人在生产经营过程中所关心的不仅仅是涉税利益,还关心非税利益。税收筹划过程中要重视对纳税人有重大影响的政治利益、环境利益、规模经济利益、广告经济利益等非税利益,不能过分看重涉税利益而忽视重要的非税利益。二是不应只是税收筹划人员“孤军奋战”。税收筹划不应只是税收筹划人员的孤立筹划、“闭门造车”,而应加强与其他部门、其他人员沟通和协调,得到他们的理解和支持。三是不应忽视涉税风险。企业税务筹划时,必须充分考虑隐藏的涉税风险,采取措施分散风险,使风险适当地均衡,化险为夷,趋利避害,争取更大的税收收益。四是不应忽略
享用税收优惠政策潜在的机会成本。企业在筹划时,需认真进行成本效益分析,判断经济上是否可行、必要,能否给企业带来纯经济效益的增加,只有税务筹划的显性成本加隐性成本低于筹划收益时,方案才可行,否则应放弃筹划。
税收对国家来说是为了实现其职能,凭借政治权利按预定标准无偿地参与国民收入分配的一种手段;而对纳税人来说
3
则是资金的净流出,节约税款支付等于增加纳税人的净收益。从税务筹划的必然性和如何进行税务筹划两个方面谈一下自己对税务筹划的认识。
一、税务筹划的必然性
我国是法治国家,纳税人必须根据税法的规定性履行纳税义务。而纳税必然减少纳税人的净利润,为了在合理、合法、合规的情况下达到节税,实现利润最大化的目标,纳税人必须进行税务筹划。即,环境是一定的,只有适应环境,才能改变自我。我们的环境是:来源于市场,适应于市场。而在市场运行中又必须遵循一定的市场规则,适应、掌握并较好地运用这些市场规则,最终实现纳税额度最低,企业利润最大,市场份额占有率最高,进行税务筹划是我们的必由之路。
1、企业追求股东财富最大化使税务筹划成为必然;
企业要生存、发展、获利,盈得社会各界人士的好评,获得投资者最大额度的投资。追求股东财富最大化是他的根本目标。实现该目标的途径总体来说有两条:一是增加企业收入,二是降低企业成本费用。而税款就作为一项费用而存在,在收入不变的情况下,降低税务支出,就等于降低成本费用,从而实现股东财富最大化。
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2、税法的规定性、法律的严肃性使税务筹划成为必然;
所谓税务筹划,是指在投资、筹资、经营、股利分配等业务发生之前,在法律、法规允许的范围之内,事先对纳税事项进行安排,以达到最低纳税额度。而一旦投资、筹资、经营、股利分配等事项已发生,那么纳税义务就已经产生,这时再想方设法少交税款,就成为偷税、漏税,必将受到法律处罚。合理、合法、合规、及时、有效地进行税务筹划就象一把双刃剑,一方面使企业遵纪守法;一方面降低企业成本费用,增加净利。最终达到增强企业活力,提高的社会效益和经济效益的目的。
3、税务筹划是纳税人行使的一项基本权利,经过税务筹划纳税义务会变得积极、主动、简捷而明了。
权利和义务是一对相互依存、相辅相成的矛盾。依法纳税是纳税人应履行的一项基本义务,而在合理、合法的范围内进行税务筹划则是纳税人行使的一项权利。进行税务筹划使纳税人被动的纳税行为(即税务机关征多少,纳多少)变成了一种具有主观能动性的行为,为了使企业利润最大化,为了最大限度的减少纳税额度,纳税人会进行一系列测算、规
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划、分析、对比,设计几套纳税方案,然后选
择其中最优的使用。这里所指最优包括税额最低;操作最简便;使用最明了等等。对征税机关来说,利用纳税人的这种积级性,不但抑制了偷税、漏税、逃税;而且方便了征税。从而鼓励纳税人依法纳税,提高纳税人的纳税意识。
二、如何进行税务筹划
税务筹划是减轻企业税收负担,增强企业税后利润的一种战略性筹划活动,具体来说,我们从以下几个方面进行税务筹划。
(一)全局性是税务筹划的显著特征;
随着市场经济的发展,企业经济出现了多元化、多渠道、覆盖面宽,涉及范围广的趋势,税务筹划不再仅仅是一种行业、一个部门、一种产品基础上的单纯的筹划活动,而成为触动企业发展全局,减轻企业总体税收负担,增强企业税后利润的一种战略性筹划活动。随着市场经济的发展,企业合并、分立、重组不断拥现,税务筹划的全局性显得尤为重要,通过筹划缩小税基、适用较低税率,合理归属企业所得的纳税年度,延缓纳税期限,实行税负转嫁,进而降低整个企业
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的税负水平。一般可以考虑的操作方法有:
1、企业组建过程中的税务筹划。包括企业组建过程中公司
制企业与合伙制企业的选择;设立分公司与子公司的选择。
公司制企业既要交纳企业所得税又要交纳个人所得税,合伙
制企业仅交纳个人所得税;如果设立公司享受税收优惠则设
立子公司,如果经常亏损有负债经营的好处则设立分公司。
2、企业投资过程中的税务筹划。投资涉及选择投资地区、
投资行业、投资类型。比如,在中、西部与东部投资会享受
不同的税收优惠;选择服务行业和生产行业会适用不同的税
种;而选择了生产行业,生产不同的产品又有不同的税收规
定。
Tax planning refers to the taxpayers to reduce the tax burden and to achieve the purpose of taxation zero risk, to the extent permitted by the tax law, the operation of the business, investment, financial management, organization, transactions, and other activities arranged process.
From the concept of tax planning can be seen in: the short term, the corporate tax planning purposes through the operating activities of the arrangement, reduce taxes, saving
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costs and expenditures, so as to enhance the economic efficiency of enterprises, from a long-term perspective, enterprise consciously to implement the requirements of the various tax laws to its business activities, which allow the enterprise tax concepts, have been enhanced awareness of the law. Therefore, whether in the long term or the short term, corporate tax planning are of great significance.
Grasp the concept of tax planning on the basis of how the successful
implementation of corporate tax planning?
It is necessary to fully understand the country’s tax policies, and to understand the tax authorities on
Constitution and the existing laws in clear what is
Second, we should draw a clear tax planning, tax avoidance and tax evasion boundaries. From the country’s financial point of view, though, tax evasion and tax avoidance, tax planning would reduce the country’s tax
revenue, but the reduction is fundamental to the nature of the distinction. In theory, tax evasion is a blatant violations
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and has subsequently; tax avoidance and tax planning has the purpose of planning in advance, for features, but both legitimacy of the existence of difference of tax avoidance is not illegal but with the tax laws legislative purpose contrary to the interests of not receive tax revenue
legislators expect interest and tax planning is entirely legitimate, is entirely
consistent with the government’s policy orientation, follow the legislative intent.
Third, we need to use brain, hiring professional tax planning experts. Tax planning is a high-level financial management and systems engineering,
requirements planning staff proficient in tax, accounting, investment, finance, trade, and other professional knowledge, professionalism, more integrated. Therefore, those who are not competent their own projects, experts should be employed to carry out tax planning, tax planning to raise the standard and
rationality of tax planning completed the formulation and implementation of the programme. In China, accounting firms, law firms and税务师offices, and other intermediary
agencies have gradually carry out tax planning in the
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business, with their strong professional services capabilities, a wide range of information channels, which can increase their probability of the success of tax planning .
Fourth, we must accurately grasp the scale of tax planning. First, non-tax benefits should not be overlooked. Taxpayers in the course of business is not just the concern of tax-related interests, also concerned with the non-tax benefits. Tax planning process, we need to pay attention to the taxpayers have a significant impact on political interests, environmental
interests, the interests of economies of scale, economic benefits and other non-advertising tax benefits, not too much value on tax-related interests while ignoring important non-tax benefits. Second, we should not only tax planning staff
Papers on the tax planning tax planning is provided for taxpayers to the extent permitted by law, through investment, financing, management, financial
management and other activities and planning in advance, as far as possible to pay taxes to reduce unnecessary expenditures. To seek to maximize tax benefits, or after-tax
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profit of enterprises to maximize cash flow. Of taxation in the country is to achieve its functions, by virtue of political rights according to predetermined criteria to participate in free of charge as a means of distribution of national income; of taxpayers is a net outflow of funds, the payment is tantamount to increasing the tax savings of taxpayers net. In this paper, the necessity of tax planning and tax planning for how to talk about two aspects of their understanding of tax planning.
First, the inevitability of tax planning
China is a country ruled by law, the taxpayer must, in accordance with the provisions of tax law to fulfill our obligation to pay tax. The tax will inevitably reduce the taxpayer’s net profit, to a reasonable, legal, compliance to achieve the tax saving to achieve the goal of profit maximization, the taxpayer must be tax planning. That is, the environment is a must, and only to adapt to the
environment in order to change the self. Our environment is: from the market and adapt to the market. Operation in the market must follow certain rules of the market,
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adaptation, and have better use of these market rules, and
ultimately the amount of the minimum tax, the largest corporate profits, the highest share of the market share, tax planning is the only way we are.
1, enterprises seek to maximize shareholder wealth so that tax planning has become inevitable;
Enterprises to survival, development, profit, profit may well all sectors of the community, access to investors, the largest amount of investment. The pursuit of shareholder wealth maximization is a fundamental goal of his. Way to
achieve this goal the whole there are two: First, to increase business income, and the other is to reduce business costs. And as a tax on the cost of the existence of the same in the case of income, reducing tax expenditures, it means lower costs and thus maximize shareholder wealth.
2, the provisions of tax law and the solemnity of the law so that tax planning has become inevitable;
The so-called tax planning, is defined as investment, financing, management, dividend distribution and other
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business before the law and regulations within the scope of the permit, prior arrangements for the tax matters in order to achieve the minimum taxable limit. Once the investment, financing,
management, matters such as dividend distribution has occurred, then the tax has been generated, then the amount of tax evaded try again becomes tax evasion, will be subject to legal penalties. Reasonable and legal, regulatory compliance, timely, effective tax planning is like a double-edged sword, on the one hand, law-abiding enterprises; on the one hand, reduce costs, increase net profit. The ultimate goal to enhance the vitality of enterprises, improve the social and economic efficiency.
3, it is the taxpayers tax planning exercise a fundamental right, after the Inland Revenue tax planning will become positive, active, simple and clear.
Rights and obligations are interdependent and mutually reinforcing
contradictions. Taxpayers should be in accordance with the law, paying taxes is a basic obligation to fulfill, and at a
13
reasonable and legitimate tax planning framework is a right exercised by the taxpayer. Tax planning to allow
taxpayers to tax passive behavior (ie, the number of tax authorities levy, how much satisfaction) has become an initiative of the act, in order to maximize corporate profits, in order to minimize the amount of tax, the taxpayer will be a series of calculations, planning, analysis, comparison, design sets the tax program, and then choose the best one to use. Here, the best, including the minimum tax; the most simple operation; use of the most clear and so on. Of the tax authorities are concerned, the use of such a plot-class taxpayers, and not only curbed tax evasion, tax evasion; and convenient taxation. In
accordance with the law so as to encourage taxpayers to pay taxes, raise the awareness of taxpayers to pay taxes.
Second, how to carry out tax planning
Tax planning is to reduce the corporate tax burden, and enhance after-tax profits of a business strategic planning activities, in practical terms, the following aspects of tax planning.
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(A) of the overall tax planning is a significant feature;
With the development of the market economy, enterprise economy has
diversified, multi-channel, wide coverage, involving a wide range of trends, tax planning is no longer just an industry, a sector, a product purely on the basis of planning activities, enterprise development as a global touch to reduce the overall tax burden on enterprises, and enhance after-tax profits of a business strategic planning activities. With the development of the market economy, corporate mergers, separation, reorganization is constant over, the overall tax planning is especially important, through the plan to narrow the tax base and lower tax rates applicable and reasonable attribution of the annual corporate income tax, the tax deadline to postpone the implementation of shift the tax burden, thereby reducing the tax burden on the level of the entire enterprise. The general method of operation can be considered are:
1, firms in the process of tax planning. Including the
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formation of the process of business enterprises and corporate enterprises the choice of partner; set up branch offices and subsidiaries choice. Corporate enterprises should not only have to pay corporate income tax to pay personal income tax, partnership enterprises to pay personal income tax only; if setting up a company to enjoy tax incentives set up a subsidiary, if the regular operation of a loss of the benefits of contingent liabilities are set up branch offices.
2, business investment and tax planning process. Investment in areas related to their choice of investments, investment industry, the type of investment. For example, in the western and the eastern part of the investment will enjoy different tax breaks; choose the service sector and manufacturing industry will be subject to different tax; and choose the production industry, the production of different products have different tax provisions.
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范文三:某房地产开发公司的税收筹划策略论文结论与参考文献
某房地产开发公司的税收筹划策略论文结论与参考文献
青岛房地产网:www.qingdaofdc.com
本篇论文目录导航:【第1部分】家和房地产开发公司税收筹划研究【第2部分】房地产开发公司税收筹划的优化方案前言【第3部分】房地产税收筹划的概念及其方法【第4部分】家和房地产开发公司税收筹划业务流程及空间分析【第5部分】家和房地产开发公司税收筹划方案【第6部分】家和房地产开发公司税收筹划的效益和风险评价【第7部分】 某房地产开发公司的税收筹划策略论文结论与参考文献
六、结束语 本文从家和房地产开发公司各业务环节入手,在遵守税收政策和相关法律法规的前提下,通过分析公司的财税状况和税收筹划空间,按照税收筹划的思路、原则和方法,对各项业务进行了税收筹划方案的设计,并讨论了税收筹划的效益和存在的风险,得出以下几点结论:
(一)税收筹划工作要与房地产开发的业务相结合。本文中设计的税收筹划方案与其说是有效应用了税收政策的空间,倒不如说是业务本身提供了广阔的空间,因此对于房地产财税人员来说,掌握房地产开发和经营的规律和特点,是做好税收筹划工作的前提。
(二)税收筹划工作要有整体观念。从某个环节、某个税种单个的角度来看,税收筹划方案是最优的,但是从整个环节、税种组合效果来看也许并不是最好的;从财务的角度来看,税收筹划方案
是可行的,但是放到整个公司层面,就不具有可行性了;从税法单一的角度是合法合规的,但是可能违反了其他的法律法规,或者是不符合商业惯例。
(三)税收筹划要与风险管理紧密结合,釆取有效的措施防范和化解税收筹划风险。同时要积极主动的与税务机关沟通,得到税务机关的认可。也要树立依法纳税的观念,利用税收法律法规制定税收筹划方案,实现公司价值的最大化。 参考文献 [1]唐腾翔.国际避税的几个问题[J].涉外税务,1990 (7) :9-12. [2]陈炳瑞罗淑琴.企业税收筹划的原则、方法及运用[J].财贸经济,1994(5) :24-26. [3]方卫平.税收筹划理论初探[J].上海会计,1999 (4) :31-33. [4]方卫平.税收筹划[M].上海:上海财经大学出版社,2001. [5]刘建民.企业纳税筹划理论与实务[M].成都:西南财经大学出版社,2002:16. [6]邹国金.房地产行业:税收筹划不能少[N].中国税务报,2002-08-13(Bl). [7]贺飞跃.税收筹划思路[J].湖南社会科学,2004C4): 75-77. [8]翟继光.房地产业如何进行税收筹划[J].中国房地产金融,2005(4) :24-28. [9]蔡昌隋娟娟.房地产业税收筹划操作技巧一房地产业税收筹划基本思路[J].新理财,2005 (9) :56-57. [10]王尤贵,李颖.房地产开发企业中主要税种的税收筹划[J].中国房地产,2006(4) :8-11. [11]田守岗,孔岩.国际税收筹划的主要方式一资本弱化[J1黑龙江对我经贸,2006(9):122_123. [12]赵艳怀.纳税筹划的内涵及其思路指引[J].决策探索,2007(6) :56-57. [13]王晓敏,和丽.变卖
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转眼间,三年的学习生活即将结束,这篇论文是我研究生阶段学习
的思考,也是成果的检验。首先要感谢田中禾老师对论文的悉心
指导,从论文的选题,到结构的安排;从资料的收集,到文稿的修改,
田老师都给予了我巨大的帮助,使我能如期完成论文。我的老师更是以丰富的知识,严谨的治学,宽容的处事,诲人不倦的精神激励着我前行的的道路。在此,我向田老师深深地鞠躬,表达我崇高的敬意!
三年间,给予我智慧和人格力量的还有李映洲老师、王海鸿老师、董雅丽老师、王怀诗老师、李梅老师、张涛老师、白建明老师、苏云老师、管欣老师、李志远老师......正是诸位老师言传身教的影响下,使我知识结构日益完善,思维模式更趋优化,价值观、人生观得到净化。兰州大学百年的文化积淀,管理学院学习管理就是学习成功的院训,已成为我精神的基因,鼓励我为社会多做贡献,让母校以我为荣。
最后,我还要感谢我的母亲,在我人生的每个阶段都给了我莫大的关心和支持!我的每一点的进步,都与母亲的付出分不开的。同时,这篇论文也献给我逝去的父亲!
尽管尽了很大的努力来完成这篇论文,但由于水平有限,不妥之处在所难免,欢迎各位老师不吝赐教,批评指正! 返回本篇论文导航
范文四:纳税筹划外文参考文献 企业纳税筹划外文文献翻译
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莱茵和拉克尔,2011)。
中小企业的绩效
不同的方法用于绩效评价的研究途径,包括时间框架法,平衡计分卡,系统方法和无效率的方法(珍-弗朗索,2004)。在利益相关者方法中,关注的中心是以满足利益相关者的需求和期望的业务的能力 (达福特,1995)。竞值途径扩展了其他方法的范围。
通过使用竞值途径,其他四个模型被开发:合理目标;内部过
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程,开放系统和人际关系(奎因和罗哈博夫,1983)。通过关注问题和阻碍因素可以评估组织的绩效,抑制组织效能(卡马龙,1984)。上述方法,研究途径是评估组织绩效的最好方法 (菲费尔和萨兰西克1978)。中小企业绩效评估最时尚的方法是平衡计分卡方法。平衡计分卡的四个维度分别为,金融增长、质量、客户和学习成长 (卡普兰和诺顿,1992)。平衡计分卡实际上侧重于维护货币和非货币措施之间的对称(尼利,1996年)。
账面税差异,平均而言,与盈利增长、未来股票收益和收益持久性系统相关(汉龙,2005),账面税差异是评估公司绩效的有用措施。与这些研究一致,什林(2002)和安隆,拉普朗特,什林(2005)发现,尽管账面收益反映了公司的年度股票收益好于预计的应纳税所得额。然而,几乎没有证据表明以应纳税所得额为另一种衡量工作表现的方法,尤其是, 公司代表性差异减轻或增强的能力,应纳税所得额告知投资者公司业绩(列夫和尼西姆,2004)。
一些中小企业与其他中小企业比较业绩。他们通过对比分析他们的绩效。绩效还可以通过无效的方法进行评估。在无效率的方法中,重点因素妨碍了组织的功绩。因此本研究旨在探讨税收筹划在多大程度上影响中小企业的财务业绩。 纳税
2
筹划
实现中小企业所得税筹划是扭曲的税收筹划,也就是说,一方
面,越来越多的中小企业依法纳税,而另一方面,由于利益机制
的作用以及其他各种原因,越来越多的中小企业涉税案件出
现(万贾拉,2005)。调查显示,绝大多数中小企业尚未开始或
正在考虑实施纳税筹划,浙江不能争取合法税收利益,并破坏
经济利益以致大量新兴的额外税收负担。(完整译文请到百
度文库)此外,中小企业纳税筹
文献出处:MUCAI G P, KINYA G S, NOOR A I, et al. Tax Planning and Financial Performance of Small Scale Enterprises in Kenya[J].2014:3:1236-1243.
原文 Tax Planning and Financial Performance of Small Scale Enterprises in Kenya
MUCAI G P, KINYA G S, NOOR A I
Abstract
In order to ensure the efficiency and effectiveness of activities, reliability and compliance with applicable laws,
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small scale enterprises need to have adequate tax controls. The study sought to find out the extent to which expenditure on capital assets in tax planning, to determine how tax planning by Capital Structure influence performance of small enterprises, find out how tax planning through Advertisement expenditure influence performance of small enterprises and to assess how tax planning through Legal Forms of enterprise influence performance of small enterprises in Embu CBD. The study had a total population of one hundred and forty nine respondents and a sample of 30 percent was drawn from each stratum. The data was then presented in form of Percentages and Tables. The study found the influence of tax planning by capital structure, tax planning in investment, capital asset planning through advertisement expenditure and found that the Legal Forms of small enterprises in Embu CBD has no significant relationship. The study recommends that small scale enterprises should be ready to seek advice on tax planning. Further to this, the study recommends that there is need to have NGOs to sensitize the respondents as to the need to do formal tax planning as it could increase their Business profitability. Key Words: Tax Avoidance, Tax Evasion, Tax
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Planning, Capital Structure.
Introduction
The concept of taxation has been a concern of global significance as it affects every economy irrespective of national differences (Oboh et al., 2012). Within the
context of Africa, tax, a concept as old as mankind can be described as an amount, effort, contribution or service rendered either in kind (goat, cow, farm produce, clearing of grass etc.) or monetary value contributed into a common purse for the running of the society. According to Omotoso (2001), in his definition of the modern taxes, defined tax as a compulsory charge imposed by a public authority on the income of individuals and companies as stipulated by the government decrees, acts or case laws irrespective of the exact amount of services rendered to the payer in return. Thus, taxes constitute the principal source of government revenue and the beauty of any government is for its citizen to voluntarily execute their tax obligations without much coercion and harassment (Adedeji and Oboh, 2012).
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Tax evasion and fiscal corruption have been a general and persistent problem throughout history with serious economic consequences, not only in transition economies, but also in countries with developed tax systems (Raza, 2011). In general, tax evasion and corruption can have ambiguous effects on Economic growth: tax evasion increases the amount of resources accumulated by entrepreneurs, but it also reduces the amount of public services supplied by the government, thus leading to negative Consequences for economic growth (Roy and Raffaella, 2011). Previous studies highlight reports of declining effective tax rates and a rising proportion of firms that report little or no tax liability. To date, the maintained assumption in much of the literature is that aggressive tax behavior, rather than economic trends, is the driving factor behind this decline (Desai and Dharmapala 2009).
The Kenya Revenue Authority (K.R.A) is the tax collection agency of Kenya. It was formed July 1, 1995 to enhance tax collection on behalf of the Government of Kenya. It collects a number of taxes and duties, including: value added tax,
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income tax and customs. Since KRA's inception, revenue collection has increased dramatically, enabling the government to provide much needed services to its citizenry like free primary education and Health Services to all. Over 90% of annual national budget funding comes from local taxes collected by the KRA (GOK, 2010).
It is however important to establish whether the observed increased revenue collection effectiveness has resulted from aggressive tax management by Kenya Revenue Authority (KRA) or whether it is, in part, due to increased use of the new economy business model. This is important because the sources of tax avoidance have distinct policy implications. The policy response to tax avoidance arising from aggressive tax schemes and investments in tax planning is likely to be very different from the response to tax avoidance stemming from a shift in many firms' organizational, operating, and financing attributes, which enable them to exploit their operating flexibility to naturally align with tax incentives that generate tax savings (Drucker 2006).
The decreasing trend in effective tax rates may not be solely
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due to aggressive tax management but Rather, firms' modifications to their business models resulting from changing economic trends potentially enabling them to reduce tax burdens without additional investments in tax planning (Blouin, and Larcker 2011). Performance of Small Enterprises
Different approaches are used for performance evaluation in which goal approach, time frame approach, balanced scorecard , system approach, and ineffectiveness approach are included (Jean-Francois, 2004). In stakeholder approach, centre of attention is the ability of a business to meet the needs and expectations of its stakeholders (Daft, 1995).Competing values approach expands the range of other approaches.
By using competing values approach, four other models are developed in which rational goal; internal process, open system and human relations are included (Quinn and Rohrbaugh, 1983). Performance of an organization can be evaluated by focusing on problems and retarding factors that inhibit the performance of organizations (Camaron,
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1984). Out of the above mentioned approaches, goal approach is the superlative approach to evaluate the performance due to its straightforwardness (Pfeffer and Salancik 1978). Most trendy approach of performance evaluation of
SME's is balanced scorecard approach. Balanced scorecard has four dimensions in which financial growth, quality, customers and learning growth is built-in (Kaplan and Norton, 1992).Balance scorecard actually focuses on maintaining symmetry between monetary and non monetary measures (Neely et al. 1996).
Book-tax differences, on average, are systematically related to earnings growth, future stock returns, and earnings persistence (Hanlon, 2005) and among other implications, book-tax differences are useful measures in evaluating firm performance. Consistent with these studies, Shevlin (2002) and Hanlon, Laplante, and Shevlin (2005) find that while book income explains a firm's annual stock returns better than estimated taxable income, estimated taxable income, on average, has incremental explanatory power for
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book income. However , there is little evidence regarding taxable income as an alternative performance measure and, in particular, cross-sectional differences in firms that mitigates or enhances the ability of taxable income to inform investors regarding firm performance (Lev and Nissim, 2004).
Some SME's compare their performance with that of other SME's. They evaluate their performance by means of comparative analysis. Performance can also be evaluated by means of ineffectiveness approach. In ineffectiveness approach, focus is on the factors that hampers the feat of organizations. Therefore this study seeks to investigate the extent to which Tax Planning influences Financial Performance of Small Enterprises in Embu town CBD
Tax Planning
The implementation situation of SME income tax planning is distorted tax planning, that is to say, on the one hand, more and more SME pay tax in accordance with the law, and on
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the other hand, because of the role of the interest mechanism and other various reasons, more and more SME tax-related cases appear (Karing and Wanjala, 2005). According to the survey, the vast majorities SME have not yet started or are considering carrying out tax planning, which can not fight for the legitimate tax interests and ruin financial interests leading to a large number of emerging additional
tax burden (Fjeldstad and Rakne, 2003). In addition, SME tax planning is treated unreasonable. Due to the limitations of the concept, SME tax planning activities often encounter misunderstanding, punishment and censor from some basic taxation law enforcement agencies (Karing and Wanjala, 2005).
Tax law is said to be barely connected with the universe and with universal law as we understand it. However, tax law is founded not only on principles but also on practicality. There is no element of perpetuity about tax law, only the constant clash of the immediate and semi permanent (Kibua and Nziok, 2004). A State cannot run a democracy well without taxation and a taxation system cannot be run well without democracy. Oliver Wendell Holmes has said on one
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occasion, "Taxes are what we pay for civilized society" (Neely et al. 1996).
Statement of the Problem
Tax reform today has been moving towards considering new legislation, such as whole new taxes or reliefs, rather than patching of existing taxes by either increasing or decreasing the amount of taxation. This breaks down into the fact that there are ongoing considerations of widening the tax base. Kenya is no exception to this and there are ongoing considerations into taxing the informal or "jua kali' sector including the taxation of the
"mitumba', the second hand clothing industry as well as the taxation of all informal tax payers of small amounts.
A question that appears to generate surprisingly little debate in Kenya is the scope for legally mitigating taxes payable by individuals and corporate entities. Tax planning is bound to gain increasing significance with the ever greater aggressiveness and sophistication of the Kenya Revenue
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Authority and other tax collecting bodies. The trend of increased aggressiveness and sophistication in tools and methods is occurring against a backdrop of a public policy of domestic sources being the primary sources of revenues for budgetary purposes. This results in governmental pressure on tax collecting agencies to improve their revenue collection performance. The result of this trend is the more stringent enforcement of taxation laws. The past and present
practice by many of outright evasion is, and likely will continue to be, fraught with risk.
Examining the relation between the new economy business model, tax avoidance and investments in tax planning is important as previous Studies in the tax avoidance literature generally examine how specific firm attributes are related to tax avoidance independently, rather than investigating how firms' overall business models facilitate or hinder effective tax planning (Frank, Lynch, and Rego 2009). Hanlon and Heitzman (2010) argue that despite the much literature, these do not explain the variation in tax avoidance very well. Therefore due to this and such seemingly
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inexorable trends, the question of tax mitigation by legitimate avoidance naturally occurs. This study intends to find out the influence of small Enterprises tax planning within the current legal environment so as so minimize their tax burden.
Conclusion
Due to the corruption levels, low business growth, and management of public finances in the economy, where there is a great extent of corruption, has a related to a high level of tax evasion and the study concluded that there was no relationship between tax planning in investment in capital asset and performance of small enterprises in Embu CBD. The study concludes no significant relationship. The study concludes also that no significant relationship exists between tax planning through advertisement expenditure and performance of small enterprises in Embu CBD and also concluded there was no significant relationship the Legal Forms of enterprise tax planning and performance of small enterprises in Embu CBD.
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Recommendations
The tax authorities should address the lack of formal tax planning as this may be a way of evading taxation in the name of tax avoidance. The small scale enterprises should also be ready to open up to advice on tax planning to make savings lather than playing a hide and seek game with tax authorities. Further to this, the study
recommends that there is need to have NGOs to sensitize the respondents as to the
need to do formal tax planning as it could increase their Business profitability Implications on Policy Theory and Practice
This study though confined to investigate the influence of tax planning on
financial performance of small scale enterprises has established that little tax planning take place among the small enterprises and therefore tax Authorities and the
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chamber of commerce should write a position paper to address the awareness and use of tax planning by small scale enterprises. This would improve the growth rate of the small enterprises and there after the growth of the economy.
译文
肯尼亚小规模企业的纳税筹划与财务业绩
保罗,萨洛姆,努尔
摘要
为了确保活动的效率和有效性,适用性法律的可靠性与遵从
性,小规模企业需要有足够的税收管制。本研究旨在探究纳
税筹划中固定资本支出的程度,确定纳税筹划如何通过资本
结构影响中小企业的效益,找出纳税筹划通过广告支出影响
中小型企业的绩效,并评估企业纳税筹划如何通过法律形式
影响中小企业在CBD的绩效。这项研究的总人数包括一百
四十九受访者,其中每30%是来自同一个社会阶层。然后数
据以百分比的形式和表生成。研究发现通过资本结构,纳税
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筹划的投资,广告告支出的固定资产计划对纳税筹划的影响,我们发现CBD中小企业的法律形式没有显著关系。研究建议,中小企业纳税筹划应该积极寻求建议。进一步的研究建议,非政府组织应当鼓励受访者做正式的纳税筹划,以增加他们的业务盈利能力。
关键词:避税,逃税,纳税筹划,资本结构
引言
税收的概念一直是全球关注的话题,因为它会影响每一个国家的经济。在当前的非洲,税像人类一样古老,可以被描述为一个数量,努力, 以实物贡献或服务呈现 (羊、牛、农产品,清扫的草地等)或货币价值贡献到一个共同的社会运行中。根据奥墨托(2001)的观点,其将现代税收的定义描述为公共机关强制收取的政府法令规定的个人或公司的收入,规定的行为或情况下,法律不考虑服务呈现的确切数量是否能作为对付款人的回报。因此,税收是政府财政收入的主要来源,任何政府的美妙之处在于其公民自愿执行他们的税收义务而没有胁迫和骚扰。
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逃税和财政腐败已经成为整个历史上普遍和持久性的问题,它会带来严重的经济后果,不仅是在转型经济时代,在国家税收制度发展时代也是如此(瑞
兹,2011)。一般来说,逃税和贪污腐败对经济增长的影响具有两面性:逃税能增加企业家所积累的资源数量,但同时也降低了政府提供的公共服务数量,从而对经济增长带来负面影响(罗伊和艾拉,2011)。以往的研究强调关于有效税率下降的报告和比例上升的公司根本没有纳税义务。迄今为止,许多文献中保持架设是激进的税收行为,而不是经济趋势,这是下降背后的驱动因素(德赛和帕拉,2009)。
肯尼亚税务总局(K.R.A)是肯尼亚的税收征管机构。1995年7月1日成立,代表肯尼亚政府加强税收征管。它收集大量的税收和关税,包括:增值税、所得税和关税。肯尼亚税务总局在成立之初,收取税款急剧增加,使政府为其公民提供急需的免费初等教育和健康服务等。超过90%的年度国家预算资金来自肯尼亚税务总局在当地的税收。
然而,重要的是确定不断增加的的税收收入效应是否使得肯尼亚税务总局形成激进的税收管理,在某种程度上,应当归因于增加使用新经济商业模式。这是很重要的,因为避税的来源
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有不同的政策影响。避税的政策回应主要是由激进的税收计划和投资纳税筹划引起,由于许多公司组织的转变、运营和融资属性不同而不同,这能使他们自然地利用他们的操作灵活性,结合税收激励产生税收节约额(德鲁克,2006年)。
有效税率的下降趋势可能不完全是因为激进的税收管理,公司改变他们的商业模式带来的经济趋势可能会使他们减少税收负担没有额外的投资纳税筹划(布
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范文五:物流企业成本控制参考文献
物流企业成本控制参考文献
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