利用资产处理的税务筹划案例(国外英语资料).docVIP

利用资产处理的税务筹划案例(国外英语资料) Tax avoidance strategies for asset handling include the following three parts: Tax planning for fixed assets The tax law stipulates that fixed assets means houses, buildings, machines, machinery, transportation tools, and other equipment, appliances and tools related to production and operation, which have been used for more than one year. Articles that are not part of the main equipment for production and operation shall be valued at 200 yuan or more, and shall be used as fixed assets for a period of more than two years. The standard for tax evasion should pay attention to the following three conditions: first, all major equipment production and operation enterprises items, as long as the service life of more than one year, regardless of how much the value, shall be used as the disposal of fixed assets. Second, does not belong to the enterprise production and operation of major equipment, which meet the unit value of less than 2000 yuan and the service life of not more than 2 years, one of the conditions, may not be used as fixed assets. Third, the goods that are not treated as fixed assets shall be regarded as current assets for accounting purposes, and the amount actually delivered shall be regarded as the current expenses. Tax avoidance for fixed assets valuation The detailed rules of the tax law stipulates that the valuation of fixed assets shall be handled in accordance with the following principles. 1. construction units completed the delivery of fixed assets, to determine the construction unit to use the value of inventory valuation. 2. self made and self constructed fixed assets shall be valued at the actual cost when they are completed and used. 3. the fixed assets purchased shall be valued at the purchase price plus the packing charges, transportation fees, installation fees, and the value of the tax payment. Imported equipment according to equipment purchase price plus import taxes, domestic freight, installation fees after the val