固定资产折旧税收筹划外文文献翻译中英.doc

固定资产折旧的税收筹划外文文献翻译 () 文献出处：Gutan Ted. Tax planning for depreciation of fixed assets [J]. 2014.[J] Journal of the Atmospheric Sciences, 2015, 6(8):21-30. 英文原文 Tax planning for depreciation of fixed assets Gutan Ted 1 The basic method of tax planning Tax planning refers to taxpayers’ rationalization of their own investment, financing, and management and management of enterprises by making full use of all preferential policies including tax reduction and exemption provided by tax laws and regulations before the occurrence of taxable facts under the current taxation system. The management and management activities in the liquidation and other aspects, under the premise of legality, achieve tax-related behaviors that achieve the goal of maximizing the after-tax profits. Therefore, the goal of tax planning is to maximize the profit after tax. An effective tax planning can reduce the tax amount during the planning period. At present, tax planning has risen and has been used to a certain extent in some industries and fields. However, from the perspective of practice, there are still many disputes and misunderstandings in tax planning, which leads to the failure of tax planning to achieve the expected results. This also makes tax planning. Business is difficult to expand. The tax planning program can bring about a reduction in the tax burden. The content of the tax planning program is nothing more than two aspects: First, technical factors, that is, starting from the theory of financial management, choosing the timing of deduction of tax revenue and expenses in order to obtain currency The time value; Second, the policy side factors, that is, the use of tax incentives such as tax relief policies, thereby reducing the tax burden. Tax planning is different from tax evasion and tax evasion, and it is also distinguished from tax avoidance. Tax planning refers to taxpayers' design of tax-related matters concerning the production and operation of enterprises in order to maximize