(3) means for customers to purchase mortgage product development, its first day of actual receipt of payment confirmation should be the realization of income, balance transfer apply for mortgage loans in the bank to confirm the date of realization of income. So as much as possible in consultation with clients and banks, to open the specified collection accounts, mortgage repayment of part of the customer deposit accounts regularly first, then go through phases when the re-confirmation transfer and income tax.
The basic principles of tax planning is legitimate under the premise of the taxpayer, the tax scheme chosen lighter tax burden, in order to reduce cash outflow, increase disposable funds to maximize their own interests to achieve a kind of economic activity. Enterprises in the fixed assets of routine maintenance, disposal, depreciation extraction process, also should consider the impact on taxpayers. China's tax laws and accounting policies and other relevant laws and regulations specified in the enterprise can be permitted within the laws and regulations to choose their own accounting policies, which provides a reasonable tax avoidance to the enterprise space, different accounting policy choices will lead to different corporate tax negative, so companies should carefully choose the accounting policy. Real estate business involves more than tax links, and a heavier tax burden than other enterprises, the accounting policy on the use of tax planning of real estate companies to analyze, including the following points.
A use for bad debts for tax planning 本文来自优'文~论^文·网原文请找腾讯324'9114
Enterprises often have bad place, especially the real estate business. Bad debts that occurred after the tax authority can be used for bad debts charged against taxable income, saving income tax paid. But to note that not all bad, as bad debt losses can handle. Thus, tax avoidance must be clear under what conditions can be as bad debts. In addition, the company has accounts receivable as bad debt losses, in the future to recover all or part of the year, and should be included as taxable income to recover the amount.
留守儿童的教育问题和应对策略论文答辩记录2 use of depreciation, depletion and amortization method of accounting into
OK Tax Planning
Depreciation of fixed assets, intangible assets and deferred assets are allowed to deduct income tax before the project, established in the case of income, the greater the amount of depreciation and amortization, less the amount of taxable income. Accounting depreciation methods available to many, accelerated depreciation is a more effective and reasonable means of avoidance. In addition, the enterprise financial system, although the depreciation period of fixed assets, amortization of intangible assets and deferred assets, made a classification of the provisions of the period, but also a degree of elasticity, the absence of clearly defined asset depreciation or amortization period may be shorter as we choose number of years. Shorten the depreciation period is conducive to accelerated cost recovery, cost can post in advance, so early after the shift accounting profits. In the case of tax rate, tax deferred pay, equivalent to an interest-free loans made to the state.
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