纳税筹划作业(国外英文资料).docVIP

纳税筹划作业(国外英文资料) Tax planning Specialized industry: class 13 accounting Class: class 10 Group length: (name) zhong zi (no.) 313011005 (QQ) 100694216 (telephone)Group member: name: liao wenwen university number: 313011029 Name: deng guanghong university number: 313011031 The name of liu yumin: 301011032 Name: yu haiqian school number: 301011049 Name: 301011051 Name: Yang yingzhu number: 301011071 Name: guo rong rong number: 301011072 Advisor: huang qiu ping Submission date: April 30, 2015 One, case analysis problem Background: the company is in good condition and is ready to expand the scale and add branch company b. Both companies and companies are subject to a 25% income tax rate. Lets say that within five years, the forecast is as follows requirements Please calculate table 1, table 2, table 3, table 4 residual space Numbers, and ask for a calculation procedure To analyze the tax amount of the four cases, determine which way to set up the branch and explain the reasons Table 1 is a business case year The first year, In the second year In the third year In the fourth year In the fifth year A combined The amount of taxable income of a company 200 200 200 200 200 1000 The taxable income amount of the company - 50 - 15 10 30 80 55 B company is branch company The taxable income amount of the enterprise group 150 185 210 230 280 1055 Corporate groups should pay taxes 37.5 46.25 52.5 57.5 70 263.75 B is a subsidiary Company b shall pay tax 0 0 0 0 13.75 13.75 Corporate groups should pay taxes 50 50 50 50 63.75 263.75 Solve process: b company as branch (branch do not have the legal person status, can not bear civil liability independently, in law and corporation as a subject) The first year corporate group should pay tax (2000-50) * 25% = 37.5 The next year the corporate group should pay taxes (200-15) * 25% = 46.5 In the third year, the enterprise group should pay the tax amount = (200 + 10) * 25% = 52.5 In the fourth year, the corporate group should pay the t