关于税法的论文2000字开头英文缩写
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Measures for Administration of the Levy of Income Tax on Non-tax-resident Enterprises by Assessment 非居民企业所得税核定征收管理办法 Issue: June 2010CLP Reference: 3230/20PRC Reference: 国税发 [2010] 19号
"Helpful Business Tax Law Changes" by Dennis L Monroe and Richard R Gibson from Monroe Moxness Berg PA Much has been written about taxes this year， so I’ve asked my partner， Rick Gibson， an attorney and CPA (inactive) to collaborate with me on this month’s This latest onslaught of "tax news" started with Congress not addressing the sunset provisions in the estate tax laws at the end of This year has been all about health care reform and the repeal (or possible extension) of the "Bush tax " The latest in this seemingly non-stop series of tax law changes is the recent enactment of the 2010 Small Business Jobs A The new law is touted as providing tax benefits to businesses and is intended to stimulate business spending and Of course， as a new tax law， it is full of complex and technical provisions， some of which may have a familiar sound to them (， extensions or modifications of previous tax law changes) The good news is there are actually opportunities for businesses to reduce tax liabilities with this new Rather than recite the various provisions of this new law， we thought we would draw your attention to some specific provisions that might be helpful to the franchise business community: Enhanced Small Business Equipment and Expensing (Section 179 Expensing) To help small businesses quickly recover the cost of capital outlays， small businesses can elect to write off these expenditures in the year they are made instead of recovering them through Under the old rules， taxpayers could generally expense up to $250，000 of qualifying property—generally， machinery， equipment and software—placed in service in during the tax This annual limit was reduced by the amount by which the cost of property placed in service exceeded $800， Under the Small Business Jobs Act， for tax years beginning in 2010 and 2011， the $250，000 limit is increased to $500，000 and the investment limit to $2，000， This provision is a significant opportunity to offset the initial cost of or help finance capital improvements through immediate tax Expensing of Real Property E The new law also makes certain real property eligible for For property placed in service in any tax year beginning in 2010 or 2011， the up-to-$500，000 of property that can be expensed can include up to $250，000 of qualified real property (qualified leasehold improvement property， qualified restaurant property， and qualified retail improvement property) In view of the typical real estate required in a franchise business， and the normally long tax recovery period， this provision is a real and immediate tax savings for franchise businesses considering new Extension of 50% Bonus First Year D Before the Small Business Jobs Act， Congress already allowed businesses to more rapidly deduct capital expenditures of most new tangible personal property placed in service in 2008 or 2009 by permitting the first-year write-off of 50% of the The Small Business Jobs Act extends the first-year 50% write-off to apply to qualifying property placed in service in Together with the Section 179 Expensing， this tax law change provides meaningful tax benefits for franchisees making capital expenditures or opening new Boosted deduction for start-up The Small Business Jobs Act allows taxpayers to deduct up to $10，000 in trade or business start-up expenditures for The amount that a business can deduct is reduced by the amount by which startup expenditures exceed $60， Previously， the limit of these deductions was capped at $5，000， subject to a $50，000 phase-out This change in the law is a further tax benefit， although limited in amount， to franchise businesses that are 100% exclusion of gain from the sale of small business Ordinarily， individuals can exclude 50% of their gain on the sale of qualified small business stock (QSBS) held for at least five This percentage exclusion was temporarily increased to 75% for stock acquired after F 17， 2009 and before J 1， Under the Small Business Jobs Act， the amount of the exclusion is temporarily increased yet again， to 100% of the gain from the sale of qualifying small business stock that is acquired in 2010 after September 27， 2010 and held for more than five In addition， the Small Business Jobs Act eliminates the alternative minimum tax (AMT) preference item attributable to such Unfortunately， due to the technical requirements for the QSBS， these provisions have not previously yielded tax benefits for many in the franchise world and these changes will likely not make much of a S corporation holding period for appreciated assets shortened to five Generally， a C corporation converting to an S corporation must hold onto any appreciated assets for 10 years or face a built-in gain tax at the highest corporate rate of 35% The 2010 Small Business Jobs Act temporarily shortens the holding period of assets subject to the built-in gains tax to 5 years if the 5th tax year in the holding period precedes the tax year beginning in For businesses considering a sale， this can be a significant boost in net tax proceeds from a sale Cell phones no longer listed This means that cell phones can be deducted or depreciated like other business property， without onerous recordkeeping This change eliminates a previous administrative burden on Deductibility of health insurance for the purpose of calculating self-employment The Small Business Jobs Act allows business owners to deduct the cost of health insurance incurred in 2010 for themselves and their family members in calculating their 2010 self-employment In view of the increased use of LLC’s in today’s business world and individuals reporting self employment income， this can be a meaningful Of course these tax breaks come at a In today’s legislative environment， almost all "tax benefits" in new tax laws are subject to offsetting provisions to raise To mention a few of these unfavorable provisions， information reporting will generally be required for rental property expense payments made after D 31， 2010， and increased information return penalties will be Are there really tax law changes that help businesses? Y The 2010 Small Business Jobs Act has several provisions that are beneficial to the franchise business If you have questions about the details of these new laws or how they may help your business， please contact us or consult your tax
Discussion of "Taxable Income as a Performance Measure: The Effects of Tax Planning andEamings Quality 看看这个题目怎么样？合适的话回复我只有英文，无翻译
关于税法的论文2000字开头英文
Discussion of "Taxable Income as a Performance Measure: The Effects of Tax Planning andEamings Quality 看看这个题目怎么样？合适的话回复我只有英文，无翻译
"Helpful Business Tax Law Changes" by Dennis L Monroe and Richard R Gibson from Monroe Moxness Berg PA Much has been written about taxes this year， so I’ve asked my partner， Rick Gibson， an attorney and CPA (inactive) to collaborate with me on this month’s This latest onslaught of "tax news" started with Congress not addressing the sunset provisions in the estate tax laws at the end of This year has been all about health care reform and the repeal (or possible extension) of the "Bush tax " The latest in this seemingly non-stop series of tax law changes is the recent enactment of the 2010 Small Business Jobs A The new law is touted as providing tax benefits to businesses and is intended to stimulate business spending and Of course， as a new tax law， it is full of complex and technical provisions， some of which may have a familiar sound to them (， extensions or modifications of previous tax law changes) The good news is there are actually opportunities for businesses to reduce tax liabilities with this new Rather than recite the various provisions of this new law， we thought we would draw your attention to some specific provisions that might be helpful to the franchise business community: Enhanced Small Business Equipment and Expensing (Section 179 Expensing) To help small businesses quickly recover the cost of capital outlays， small businesses can elect to write off these expenditures in the year they are made instead of recovering them through Under the old rules， taxpayers could generally expense up to $250，000 of qualifying property—generally， machinery， equipment and software—placed in service in during the tax This annual limit was reduced by the amount by which the cost of property placed in service exceeded $800， Under the Small Business Jobs Act， for tax years beginning in 2010 and 2011， the $250，000 limit is increased to $500，000 and the investment limit to $2，000， This provision is a significant opportunity to offset the initial cost of or help finance capital improvements through immediate tax Expensing of Real Property E The new law also makes certain real property eligible for For property placed in service in any tax year beginning in 2010 or 2011， the up-to-$500，000 of property that can be expensed can include up to $250，000 of qualified real property (qualified leasehold improvement property， qualified restaurant property， and qualified retail improvement property) In view of the typical real estate required in a franchise business， and the normally long tax recovery period， this provision is a real and immediate tax savings for franchise businesses considering new Extension of 50% Bonus First Year D Before the Small Business Jobs Act， Congress already allowed businesses to more rapidly deduct capital expenditures of most new tangible personal property placed in service in 2008 or 2009 by permitting the first-year write-off of 50% of the The Small Business Jobs Act extends the first-year 50% write-off to apply to qualifying property placed in service in Together with the Section 179 Expensing， this tax law change provides meaningful tax benefits for franchisees making capital expenditures or opening new Boosted deduction for start-up The Small Business Jobs Act allows taxpayers to deduct up to $10，000 in trade or business start-up expenditures for The amount that a business can deduct is reduced by the amount by which startup expenditures exceed $60， Previously， the limit of these deductions was capped at $5，000， subject to a $50，000 phase-out This change in the law is a further tax benefit， although limited in amount， to franchise businesses that are 100% exclusion of gain from the sale of small business Ordinarily， individuals can exclude 50% of their gain on the sale of qualified small business stock (QSBS) held for at least five This percentage exclusion was temporarily increased to 75% for stock acquired after F 17， 2009 and before J 1， Under the Small Business Jobs Act， the amount of the exclusion is temporarily increased yet again， to 100% of the gain from the sale of qualifying small business stock that is acquired in 2010 after September 27， 2010 and held for more than five In addition， the Small Business Jobs Act eliminates the alternative minimum tax (AMT) preference item attributable to such Unfortunately， due to the technical requirements for the QSBS， these provisions have not previously yielded tax benefits for many in the franchise world and these changes will likely not make much of a S corporation holding period for appreciated assets shortened to five Generally， a C corporation converting to an S corporation must hold onto any appreciated assets for 10 years or face a built-in gain tax at the highest corporate rate of 35% The 2010 Small Business Jobs Act temporarily shortens the holding period of assets subject to the built-in gains tax to 5 years if the 5th tax year in the holding period precedes the tax year beginning in For businesses considering a sale， this can be a significant boost in net tax proceeds from a sale Cell phones no longer listed This means that cell phones can be deducted or depreciated like other business property， without onerous recordkeeping This change eliminates a previous administrative burden on Deductibility of health insurance for the purpose of calculating self-employment The Small Business Jobs Act allows business owners to deduct the cost of health insurance incurred in 2010 for themselves and their family members in calculating their 2010 self-employment In view of the increased use of LLC’s in today’s business world and individuals reporting self employment income， this can be a meaningful Of course these tax breaks come at a In today’s legislative environment， almost all "tax benefits" in new tax laws are subject to offsetting provisions to raise To mention a few of these unfavorable provisions， information reporting will generally be required for rental property expense payments made after D 31， 2010， and increased information return penalties will be Are there really tax law changes that help businesses? Y The 2010 Small Business Jobs Act has several provisions that are beneficial to the franchise business If you have questions about the details of these new laws or how they may help your business， please contact us or consult your tax
《跨国公司的税收筹划》（Tax Planning for Muitinational Compar－ies）伍德赫得费尔勒国际出版公司 纳税人在不违反税收法律、法规的前提下，通过对经营、投资、理财活动的安排等进行筹划，尽可能地减轻税收负担，以获取“节税”（TAX XAVINGS）的税收利益的行为可以说很早以前就存在，但是“税收筹划”为社会关注和被法律认可，从时间上可以追溯到20世纪30年代。最为典型的是30年代英国一则判例。1935年，英国上议院议员汤姆林爵士针对“税务局长 诉温斯大公”一案，对当事人依据法律达到少缴税款作了法律上的认可，他说：“任何个人都有权安排自己的事业，依据法律这样做可以少缴税。为了保证从这些安排中得到利益……不能强迫他多缴税。”汤姆林爵士的观点赢得了法律界认同，这是第一次对税收筹划作了法律上认可。之后，英国、澳大利亚、美国在以后的税收判例中经常接引这一原则精神。此后，不少税务专家和学者对税收筹划有关理论的研究不断向深度和广度发展。 随着社会经济的发展，税收筹划日益成为纳税人理财或经营管理整体中不可缺少的一个重要组成部分，尤其近30多年来，其在许多国家中的发展更是蓬蓬勃勃。正如美国南加州大学WB梅格斯博士在《会计学》中谈到的那样：“美国联邦所得税变得如此复杂，这使为企业提供详尽的税收筹划成了一种谋生的职业。现在几乎所有公司都聘用专业的税务专家，研究企业主要经营决策上的税收影响，为合法地少纳税制定计划。” 同时，税收筹划的理论研究文章、刊物，书籍也应运而生，新作不断，这进一步推动了税收筹划研究向纵深发展。例如以提供税收信息驰名于世的一家公司（The Bu－reau）在出书以外，还定期出版两本知名度很高的国际税收专业杂志。一本叫做《税收管理国际论坛》，另一本就是《税收筹划国际评论》。这两本杂志中有相当多的篇幅讲的就是税收筹划。比如1993年6月刊载的一篇专著，便是关于国际不动产专题税收筹划问题的，涉及比利时、加拿大、丹麦、法国、德国、爱尔兰、意大利、日本、荷兰、英国、美国等13个国家。还有一家很有名气的伍德赫得费尔勒国际出版公司（在纽约、伦敦、多伦多、悉尼、东京等地设有机构）于1989年出版过题名为 《跨国公司的税收筹划》（Tax Planning for Muitinational Compar－ies）的一本专著。书中提出的论点及税收筹划的技术在一些跨国公司中颇有影响。 有的专著不以“税收筹划”为名，比如霍瓦斯公司出版的《国际税收（1997）》，全书共有894页，讲的全是税收的国际筹划。书中旁征博引了包括我国在内的38个国家和地区的资料。 西方国家对税收筹划几乎家喻户晓（tax Planning）（也称节税tax saving），而在我国，税收筹划在改革开放初期还是鲜为人知的，只是近几年才逐渐为人们所认识、了解和实践。正如改革开放初期，关于避税的讨论一样，人们对税收筹划很敏感，尤其是政府部门及新闻、出版单位，对于节税方面的文章、著作，由于担心其负面影响（如减少政府收人等），曾一度几乎被打入“冷宫”，直至随着改革开放的不断深入与社会主义市场经济的发展，人们对节税才有了真正的认识。采取节税措施，减轻税收负担的活动，一方面会导致政府税收收入的直接减少，但另一方面也有利于发现税收制度与政策的缺陷与漏洞，从而可以促进完善税制、堵塞漏洞、加强征管；同时，人们了逐步认识到，税收筹划，不仅符合国家税收立法意图，而且还是纳税人纳税意识提高的必然结果和具体表现，是维护纳税人自身合法权益重要组成部分。当然，在我国税收筹划的短暂的发展历史看，可以分为三个阶段：第一阶段，税收筹划与偷税分离阶段。在这一阶段，人们逐渐认识到，纳税人可以不必采取偷税等违法手段来达到减轻税收负担目的，纳税人可以采取合法方式，即在不违反税收法律、法规的前提下达到合法规避税收负担。在这一时期，人们还没有对税收筹划与避税进行细致区分，很多时候把二者混为一谈。从这一时期的有关文章、书籍可以略见一斑，如《企业纳 税技巧与避税大全》等众多书籍中都把避税内容视同税收筹划向纳税人兜售，而且大多数是从国外有关避税书籍中转抄过来的，对纳税人来说还很难有直接针对性和可操作性。因此，这一时期从政府主导媒体到纳税人还很难对税收筹划进行广泛认可，甚至更多的是抵触；第二阶段，税收筹划与避税相分离阶段。在这一阶段，人们逐渐认识到，税收筹划与避税并不是一回事，有的学者开始把税收筹划与避税进行细致区分，把避税划分为正当避税和不正当避税，凡是符合国家立法意图，又符合国家税收政策法规而达到节税为正当避税。正当避税即为税收筹划。而凡是不符合国家立法意图，而是钻税收法律、法规的空子，称为不正当避税。国家通过完善税法、堵塞漏洞以及制订反避税措施来加以防范。因此，这一时期人们开始对税收筹划有了进一步认识，但仍然停留在概念阶段，还没有在实务上进行突破，这一阶段，很难找到一本系统阐述税收筹划理论及实务操作的专著。第三阶段税收筹划系统化阶段。这一阶段，《中国税务报》筹划周刊起到了至关重要的作用。这一阶段，有的专家、学者对税收筹划进行系统论述，从税收筹划的历史延革到税收筹划的比较；从税收筹划概念，到税收筹划与避税区别；从税收筹划的基本思路到税收筹划的实务操作都有了较为系统的研究，而且从政府角度特别从税务代理角度了陆续提到了税收筹划的内容。 纵观税收筹划产生与发展历史，我们不难看出影响税收筹划发展原因不外乎有三个方面：一是纳税人内在需求。任何时代，从纳税人角度来看，降低税收负担都符合纳税人内在需求，甚至很多纳税人不惜违法以偷税手段来达到少缴税款的目的。因此，纳税人的内在需求是推动税收筹划得以发展的原动力；二是税收筹划空间。税收筹划的结果是节税，是任何纳税人所追求的，但税收筹划过程是相当复杂的，它依赖于税收筹划空间，并不是所有税种、所有项目都有税收筹划的空间。因此，人们对税收筹划空间的认识和税收筹划技术把握就成为影响税收筹划的第二个因素；三是社会对税收筹划的法律认可程度。当社会对税收筹划的法律认可抱有偏见时，就会阻碍税收筹划的历史进程，相反，社会对税收筹划高度认可时，税收筹划的发展步伐就会加快。
关于税法的论文2000字开头英文怎么写
《跨国公司的税收筹划》（Tax Planning for Muitinational Compar－ies）伍德赫得费尔勒国际出版公司 纳税人在不违反税收法律、法规的前提下，通过对经营、投资、理财活动的安排等进行筹划，尽可能地减轻税收负担，以获取“节税”（TAX XAVINGS）的税收利益的行为可以说很早以前就存在，但是“税收筹划”为社会关注和被法律认可，从时间上可以追溯到20世纪30年代。最为典型的是30年代英国一则判例。1935年，英国上议院议员汤姆林爵士针对“税务局长 诉温斯大公”一案，对当事人依据法律达到少缴税款作了法律上的认可，他说：“任何个人都有权安排自己的事业，依据法律这样做可以少缴税。为了保证从这些安排中得到利益……不能强迫他多缴税。”汤姆林爵士的观点赢得了法律界认同，这是第一次对税收筹划作了法律上认可。之后，英国、澳大利亚、美国在以后的税收判例中经常接引这一原则精神。此后，不少税务专家和学者对税收筹划有关理论的研究不断向深度和广度发展。 随着社会经济的发展，税收筹划日益成为纳税人理财或经营管理整体中不可缺少的一个重要组成部分，尤其近30多年来，其在许多国家中的发展更是蓬蓬勃勃。正如美国南加州大学WB梅格斯博士在《会计学》中谈到的那样：“美国联邦所得税变得如此复杂，这使为企业提供详尽的税收筹划成了一种谋生的职业。现在几乎所有公司都聘用专业的税务专家，研究企业主要经营决策上的税收影响，为合法地少纳税制定计划。” 同时，税收筹划的理论研究文章、刊物，书籍也应运而生，新作不断，这进一步推动了税收筹划研究向纵深发展。例如以提供税收信息驰名于世的一家公司（The Bu－reau）在出书以外，还定期出版两本知名度很高的国际税收专业杂志。一本叫做《税收管理国际论坛》，另一本就是《税收筹划国际评论》。这两本杂志中有相当多的篇幅讲的就是税收筹划。比如1993年6月刊载的一篇专著，便是关于国际不动产专题税收筹划问题的，涉及比利时、加拿大、丹麦、法国、德国、爱尔兰、意大利、日本、荷兰、英国、美国等13个国家。还有一家很有名气的伍德赫得费尔勒国际出版公司（在纽约、伦敦、多伦多、悉尼、东京等地设有机构）于1989年出版过题名为 《跨国公司的税收筹划》（Tax Planning for Muitinational Compar－ies）的一本专著。书中提出的论点及税收筹划的技术在一些跨国公司中颇有影响。 有的专著不以“税收筹划”为名，比如霍瓦斯公司出版的《国际税收（1997）》，全书共有894页，讲的全是税收的国际筹划。书中旁征博引了包括我国在内的38个国家和地区的资料。 西方国家对税收筹划几乎家喻户晓（tax Planning）（也称节税tax saving），而在我国，税收筹划在改革开放初期还是鲜为人知的，只是近几年才逐渐为人们所认识、了解和实践。正如改革开放初期，关于避税的讨论一样，人们对税收筹划很敏感，尤其是政府部门及新闻、出版单位，对于节税方面的文章、著作，由于担心其负面影响（如减少政府收人等），曾一度几乎被打入“冷宫”，直至随着改革开放的不断深入与社会主义市场经济的发展，人们对节税才有了真正的认识。采取节税措施，减轻税收负担的活动，一方面会导致政府税收收入的直接减少，但另一方面也有利于发现税收制度与政策的缺陷与漏洞，从而可以促进完善税制、堵塞漏洞、加强征管；同时，人们了逐步认识到，税收筹划，不仅符合国家税收立法意图，而且还是纳税人纳税意识提高的必然结果和具体表现，是维护纳税人自身合法权益重要组成部分。当然，在我国税收筹划的短暂的发展历史看，可以分为三个阶段：第一阶段，税收筹划与偷税分离阶段。在这一阶段，人们逐渐认识到，纳税人可以不必采取偷税等违法手段来达到减轻税收负担目的，纳税人可以采取合法方式，即在不违反税收法律、法规的前提下达到合法规避税收负担。在这一时期，人们还没有对税收筹划与避税进行细致区分，很多时候把二者混为一谈。从这一时期的有关文章、书籍可以略见一斑，如《企业纳 税技巧与避税大全》等众多书籍中都把避税内容视同税收筹划向纳税人兜售，而且大多数是从国外有关避税书籍中转抄过来的，对纳税人来说还很难有直接针对性和可操作性。因此，这一时期从政府主导媒体到纳税人还很难对税收筹划进行广泛认可，甚至更多的是抵触；第二阶段，税收筹划与避税相分离阶段。在这一阶段，人们逐渐认识到，税收筹划与避税并不是一回事，有的学者开始把税收筹划与避税进行细致区分，把避税划分为正当避税和不正当避税，凡是符合国家立法意图，又符合国家税收政策法规而达到节税为正当避税。正当避税即为税收筹划。而凡是不符合国家立法意图，而是钻税收法律、法规的空子，称为不正当避税。国家通过完善税法、堵塞漏洞以及制订反避税措施来加以防范。因此，这一时期人们开始对税收筹划有了进一步认识，但仍然停留在概念阶段，还没有在实务上进行突破，这一阶段，很难找到一本系统阐述税收筹划理论及实务操作的专著。第三阶段税收筹划系统化阶段。这一阶段，《中国税务报》筹划周刊起到了至关重要的作用。这一阶段，有的专家、学者对税收筹划进行系统论述，从税收筹划的历史延革到税收筹划的比较；从税收筹划概念，到税收筹划与避税区别；从税收筹划的基本思路到税收筹划的实务操作都有了较为系统的研究，而且从政府角度特别从税务代理角度了陆续提到了税收筹划的内容。 纵观税收筹划产生与发展历史，我们不难看出影响税收筹划发展原因不外乎有三个方面：一是纳税人内在需求。任何时代，从纳税人角度来看，降低税收负担都符合纳税人内在需求，甚至很多纳税人不惜违法以偷税手段来达到少缴税款的目的。因此，纳税人的内在需求是推动税收筹划得以发展的原动力；二是税收筹划空间。税收筹划的结果是节税，是任何纳税人所追求的，但税收筹划过程是相当复杂的，它依赖于税收筹划空间，并不是所有税种、所有项目都有税收筹划的空间。因此，人们对税收筹划空间的认识和税收筹划技术把握就成为影响税收筹划的第二个因素；三是社会对税收筹划的法律认可程度。当社会对税收筹划的法律认可抱有偏见时，就会阻碍税收筹划的历史进程，相反，社会对税收筹划高度认可时，税收筹划的发展步伐就会加快。
"Helpful Business Tax Law Changes" by Dennis L Monroe and Richard R Gibson from Monroe Moxness Berg PA Much has been written about taxes this year， so I’ve asked my partner， Rick Gibson， an attorney and CPA (inactive) to collaborate with me on this month’s This latest onslaught of "tax news" started with Congress not addressing the sunset provisions in the estate tax laws at the end of This year has been all about health care reform and the repeal (or possible extension) of the "Bush tax " The latest in this seemingly non-stop series of tax law changes is the recent enactment of the 2010 Small Business Jobs A The new law is touted as providing tax benefits to businesses and is intended to stimulate business spending and Of course， as a new tax law， it is full of complex and technical provisions， some of which may have a familiar sound to them (， extensions or modifications of previous tax law changes) The good news is there are actually opportunities for businesses to reduce tax liabilities with this new Rather than recite the various provisions of this new law， we thought we would draw your attention to some specific provisions that might be helpful to the franchise business community: Enhanced Small Business Equipment and Expensing (Section 179 Expensing) To help small businesses quickly recover the cost of capital outlays， small businesses can elect to write off these expenditures in the year they are made instead of recovering them through Under the old rules， taxpayers could generally expense up to $250，000 of qualifying property—generally， machinery， equipment and software—placed in service in during the tax This annual limit was reduced by the amount by which the cost of property placed in service exceeded $800， Under the Small Business Jobs Act， for tax years beginning in 2010 and 2011， the $250，000 limit is increased to $500，000 and the investment limit to $2，000， This provision is a significant opportunity to offset the initial cost of or help finance capital improvements through immediate tax Expensing of Real Property E The new law also makes certain real property eligible for For property placed in service in any tax year beginning in 2010 or 2011， the up-to-$500，000 of property that can be expensed can include up to $250，000 of qualified real property (qualified leasehold improvement property， qualified restaurant property， and qualified retail improvement property) In view of the typical real estate required in a franchise business， and the normally long tax recovery period， this provision is a real and immediate tax savings for franchise businesses considering new Extension of 50% Bonus First Year D Before the Small Business Jobs Act， Congress already allowed businesses to more rapidly deduct capital expenditures of most new tangible personal property placed in service in 2008 or 2009 by permitting the first-year write-off of 50% of the The Small Business Jobs Act extends the first-year 50% write-off to apply to qualifying property placed in service in Together with the Section 179 Expensing， this tax law change provides meaningful tax benefits for franchisees making capital expenditures or opening new Boosted deduction for start-up The Small Business Jobs Act allows taxpayers to deduct up to $10，000 in trade or business start-up expenditures for The amount that a business can deduct is reduced by the amount by which startup expenditures exceed $60， Previously， the limit of these deductions was capped at $5，000， subject to a $50，000 phase-out This change in the law is a further tax benefit， although limited in amount， to franchise businesses that are 100% exclusion of gain from the sale of small business Ordinarily， individuals can exclude 50% of their gain on the sale of qualified small business stock (QSBS) held for at least five This percentage exclusion was temporarily increased to 75% for stock acquired after F 17， 2009 and before J 1， Under the Small Business Jobs Act， the amount of the exclusion is temporarily increased yet again， to 100% of the gain from the sale of qualifying small business stock that is acquired in 2010 after September 27， 2010 and held for more than five In addition， the Small Business Jobs Act eliminates the alternative minimum tax (AMT) preference item attributable to such Unfortunately， due to the technical requirements for the QSBS， these provisions have not previously yielded tax benefits for many in the franchise world and these changes will likely not make much of a S corporation holding period for appreciated assets shortened to five Generally， a C corporation converting to an S corporation must hold onto any appreciated assets for 10 years or face a built-in gain tax at the highest corporate rate of 35% The 2010 Small Business Jobs Act temporarily shortens the holding period of assets subject to the built-in gains tax to 5 years if the 5th tax year in the holding period precedes the tax year beginning in For businesses considering a sale， this can be a significant boost in net tax proceeds from a sale Cell phones no longer listed This means that cell phones can be deducted or depreciated like other business property， without onerous recordkeeping This change eliminates a previous administrative burden on Deductibility of health insurance for the purpose of calculating self-employment The Small Business Jobs Act allows business owners to deduct the cost of health insurance incurred in 2010 for themselves and their family members in calculating their 2010 self-employment In view of the increased use of LLC’s in today’s business world and individuals reporting self employment income， this can be a meaningful Of course these tax breaks come at a In today’s legislative environment， almost all "tax benefits" in new tax laws are subject to offsetting provisions to raise To mention a few of these unfavorable provisions， information reporting will generally be required for rental property expense payments made after D 31， 2010， and increased information return penalties will be Are there really tax law changes that help businesses? Y The 2010 Small Business Jobs Act has several provisions that are beneficial to the franchise business If you have questions about the details of these new laws or how they may help your business， please contact us or consult your tax
Tax is very important to our country， which can be used in the public services， such as education， road construction， public health and so As we all know， tax makes up a great part of our country's revenue， and the development of our country depends on we can see that it is everyone's legal duty to pay tax， because it means making contributions to the country and everyone can benefit from Those who try to dodge and evade taxation are sure to be punished， In a word， paying tax is our responsibility for 上面很全的，你根据需要摘抄部分吧
关于税法的论文2000字开头英文翻译
摘要: 企业所得税是指对中华人民共和国境内的一切企业（不包括外商投资企业和外国企业），就其来源于中国境内外的生产经营所得和其他所得而征收的一种税。随着经济全球化进入了一个新的发展时期，尤其是我国加入WTO以来，我国经济无论是广度还是深度上都快速地融入到世界经济体系中来 为了适应世界的发展和国家的繁荣昌盛2007年3月16日，国家公布了《中华人民共和国企业所得税法》(以下统称新法)，该法将于2008年1月1日起施行。新法将取代1991年4月9 日公布的《外商投资企业和外国企业所得税法》和1993年12月13日发布的《企业所得税暂行条例》。 [关键词]新旧企业所得税;税率，优惠政策`，两税合并 这是我国税制改革的又一重大举措，对促进社会主义市场经济发展，加快改革开放步伐具有重大意义。通过对掌握资料的搜集，了解和筛选，使我对新旧企业所得税之比较有了新的认识和了解由于所涉及的内容比较多，本论文仅仅通过对中国企业所得税的发展历史，税率调整给内外资企业带来的影响及企业与国家在税收方面如何实现双盈和优惠政策为何调整，两税合并对外商有何影响等内容进行全面阐述来论证新旧企业所得税之比较本论文重点对税率调整给内外资企业带来的影响和优惠政策为何调整两税合并对外商有何影响进行详细阐述Summary: Business enterprise income tax means to inshore whole business enterprises(do not include an outside company to invest business enterprise and foreign business enterprise) of the People's Republic of China， come from for it China inshore outside of a kind of tax of the income and other incomes but collects of the production Because the economic globalization got into a new development period， particularly is our country join WTO， our country the economy be quickly the top of the regardless wide degree still a depth to integrate world economic For the sake of the development and nation of orientation world of prosperous 2007 year March 16， the nation announced 《the People's Republic of China business enterprise income tax law (know together as a new method as follows)》， that method will in implement from January 1， The new method will replace to announce on April 9 in 1991 of 《the outside company invest business enterprise and foreign business enterprise to gain tax law 》release on December 13 with 1993 of 《the temporary regulation of the business enterprise income tax 》 [Keyword]lately old business enterprise income tax;Tax rate， special policy`， two taxes merge This be the our country tax system reform of another graveness raise Cuo， develop towards promote socialism market economy， speed reform to open a step to have great Pass to the collection which controls data， understand with sieving， make me to the lately old business enterprise income tax of relatively had new understanding and Because the contents involve is more， this thesis only passes to the development history of Chinese business enterprise income tax， the tax rate adjust to inside the overseas-funded enterprises bring of influence and business enterprise and nation at revenue from tax how carry out a pair of Ying and special policy why adjust， two taxes merge outward the company have influence the contents carry on elaborating to the comparison of argument lately old business enterprise income tax This thesis point to the tax rate adjust to inside the overseas-funded enterprises bring of why do influence and special policy adjust two taxes to merge outward a company to have influence to carry on to elaborate in 国内的有： 中国知网： 国家科技图书文献中心： 万方数据： 或 …… 国外的有： ScienceDirect： ProQuest： Ingenta：太多写不下 你自己去看吧~~~~~~~
Tax is very important to our country， which can be used in the public services， such as education， road construction， public health and so As we all know， tax makes up a great part of our country's revenue， and the development of our country depends on we can see that it is everyone's legal duty to pay tax， because it means making contributions to the country and everyone can benefit from Those who try to dodge and evade taxation are sure to be punished， In a word， paying tax is our responsibility for 上面很全的，你根据需要摘抄部分吧
Taxreform inJapan:Thecaseofpersonaltaxesa，b*CharlesYujiHorioka，ShizukaSekitaaInstituteofSocialandEconomicResearch，OsakaUniversity，6-1，Mihogaoka，Ibaraki，Osaka567-0047，JapanbJapanSocietyforthePromotionofScience(JSPS)ResearchFellowandGraduateSchoolofEconomics，OsakaUniversity，c/oInstituteofSocialandEconomicResearch，6-1，Mihogaoka，Ibaraki，Osaka567-0047，JapanReceived21March2006;receivedinrevisedform 31May2006;accepted1June2006AbstractInthispaper，weconductatheoreticalanalysisofpersonaltaxes(definedtoincludeconsumptionandincometaxes)，describeandevaluatethepastandpresentstructureofpersonaltaxesinJapan，andbasedonourfindings，makeanumberofpolicyrecommendationsabouthowtoreform personaltaxesinJWefindthatthestructureofJapan’scurrentconsumptionandincometaxesisproblematicfrom theviewpointsofbothefficiencyandequityandproposeareform packagethatimprovesboththeefficiencyandequityofJapan’spersonaltaxesand，atthesametime，achievesfi#2006ElsevierBVAJELclassification:H21;H23;H24Keywords:Consumption;Consumptiontax;CorlettandHague;Countercyclicalpolicy;Economicstimulus;Efficiency;Equity;Excessburden;Fiscalreconstruction;Fiscalreform;Governmentdebt;Imputedrent;Incometax;Inverseelasticityrule;Japan;Japaneseeconomy;Laborsupply;Leisure;Luxurygoods;Necessities;Optimaltaxation;Personaltaxes;Primarybalance;Progressivity;Ramsey;Regressivity;Saving;TIntroductionTheJapanesegovernment’soutstandingdebtasaratioofGDPiscurrentlyinexcessof150percentandisbyfarthehighestamongthemajorindustrializednations，dueinlargeparttotherepeatedeconomicstimuluspackagesimplementedduringthedecade-Thus，fiscalreconstructionisanurgentpriorityoftheJapanesegovernment，andithaspledgedtorestoretheprimarybalance(definedasgovernmentrevenuesexcludingbondrevenuesminusgovernmentexpendituresexcludinginterestpaymentsanddebtredemption)TheJapanesegovernmentplanstoachievefiscalreconstructionthroughacombinationofspendingcutsandtaxincreasessinceneitherofthem Withrespecttotaxincreases，theJapanesegovernmentappearstobeplanningtorelyprimarilyonhikesintheconsumptiontax，butinMarch2006，theFiscalSystemCouncil(ZaiseiSeido-touShingikai)releasedtheresultsofitsprojectionsshowingthattheconsumptiontaxwillhavetoberaisedsharplyfrom thecurrent5percenttoafull22percentby2015iffiscalreconstructionistobeachievedbyrelyingsolelyonhikesintheconsump-Theauthorsarestrongly againstusing hikesin theconsumption tax to achievefiscalreconstruction，Unlesstheconsumptiontaxcanbemademoreprogressivebyconvertingittoanexpendituretaxorbysettingalowertaxrateforfoodandothernecessitiesthanforothergoods，wefavorrelyinginsteadonincreasingincometaxrevenuebystricterenforcementand/InJapan，thereissubstantialtaxevasion，especiallybyfarmersandtheself-employed，andthusrevenuefrom theincometaxcouldbeincreasedconsiderablyevenwithoutchangingtaxratesifenforcementweremadestricter(forexample，byintroducingataxpayeridentificationnumbersystem，increasingthenumberoftaxauditors，and/orincreasingtheproportionoftaxreturnsthatareaudited)Moreover，stricterenforcementoftheincometaxwouldsimultaneouslyenhancetheinter-Ifstricterenforcementoftheincometaxdoesnotincreasetaxrevenuebyasufficientamount，SincetheburdenofincometaxesinJapanisfarlowerthaninothercountries，thereisconsiderablescopeforraisingincometaxesandmakingthem moreprogressive，Wefavorachievingfiscalreconstructionbyraisingrevenuefromtheincometaxratherthanbyraisingrevenuefrom Theincometaxisfarmoreprogressive(andhencemoreequitable)thantheconsumptiontaxtobeginwith，andmoreover，ifweenforceitmorestrictlyandincreaseitsprogressivity，itwouldgeneratemorerevenueand，atthesametime，becomeevenmoreequitable(acrossoccupationsaswellasacrossincomegroups)，Ifthereisnochoicebuttorelypartlyorwhollyonhikesintheconsumptiontaxasawayofincreasingtaxrevenueandachievingfiscalreconstruction，wefavorincreasingtheprogressivityoftheconsumptiontaxbyintroducingadifferentialtaxrateforfoodandothernecessitiesandeliminatingthedistortionscausedbytheconsumptiontaxusingthemeansdescribedindetailinSIntheremainderofthispaper，weconductatheoreticalanalysisofpersonaltaxes(definedtoincludeconsumptionandincometaxes)，describeandevaluatethepastandpresentstructureofpersonaltaxesinJapan，andbasedonourfindings，makeanumberofpolicyrecommendationsabouthow toreform personaltaxesinJWefindthatthestructureofJapan’scurrentconsumptionandincometaxesisproblematicfrom theviewpointsofbothefficiencyandequityandproposeareform packagethatimprovesboththeefficiencyandequityofJapan’spersonaltaxesand，atthesametime，achievesfiTInSection2，weconductatheoreticalanalysisofpersonaltaxes(consumptionandincometaxes)from theviewpointsofefficiencyandequity;inSection3，wedescribeandevaluatethepastandpresentstructureofpersonaltaxesinJapanfromtheviewpointsofefficiency，equityandcountercyclicalpolicy;andfinally，inSection4，wemakepolicyrecommendationsbasedonourfindings我继续添加，一次发不完！我的邮箱，我给你传过去，还击败kb呢！
关于税法的论文2000字开头怎么写
aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa 论我国实现税法制度现代化 | [<<] [>>] --------------------------------------------------------------------------------一、实现税法制度现代化的基本目标 从税收法律制度来说，现代化的目标是：在全社会确立税收法治的观念，增强民主平等的纳税意识。建立和健全统一的反映现代税制结构要求的税收法律，完备税收法律体系。建立政府与纳税人之间平等的法律地位，提高纳税人的主人翁地位，切实保护纳税人的权利。形成严格统一的税收执法，做到依法行政。实行征管手段和组织的现代化，实现公平与效率。在全社会建立良好的税收法制环境。 二、实现税法制度现代化的主要途径 首先，要实行税法观念上的现代化，树立四个现代化的基本观念： “企业者国家”向“税收国家”的转变，树立税收国家观念 在人类社会发展过程中，国家分为所有者国家、企业者国家和税收国家。建国后，我国通过计划分配的形式，即国家凭借所有权来取得国营企业上缴的利润为主的财政收入，基本上是属于企业者国家类型。以后通过改革开放和建立市场经济体制，现在我国税收在国家财政收入中比重超过了90%，已经转变成了税收国家。 树立民主参与和民主监督观念 税收的开征与停征、税收的加成和减免以及其他基本要素均由法律来规定。现代税收国家法治的核心之一，体现为既是民主的，又是监督的，税法的制定也必须要贯彻民主立法权和民主监督权的思想。纳税人对税款的用途有知情权和监督权，并有权对立法、执法和司法活动提出意见和建议。 树立税收征管“三服务”的价值取向 在计划经济体制下，税收征管的最终目标是对纳税人的监管和完成税收任务这种单一型的价值取向。在市场经济体制条件下，税收征管工作的价值取向应当是“服务于经济发展，服务于纳税人，服务于全社会”这种复合型的税收目标。为此，征管工作的理念应当是“法治、科技、服务、管理”。 树立权利与义务相统一的观念 依法纳税是公民的义务，税法是一种义务性规范。但从政府与纳税人之间的关系来看，必须实行由单一的义务观念向树立权利与义务相统一的观念转变，树立平等的权利义务统一观。这就不仅要求征税机关要依法征税，而且要树立起为纳税人服务的良好风气；树立起纳税人权利的意识。 其次，要建立和完善税收制度上的现代化。要始终强调税负公平和公平税负的基本原则和精神，并且要在税收制度的各个要素中得到体现和落实到位。主要包括以下几个方面的制度： 税法现代化在宪法上的保障制度 我国宪法对税法现代化，包括对税收法定原则、对纳税人的纳税义务和权利的统一，规定的比较简单。在适当的时候，对我国税法制度的基本结构和方针原则应在宪法中得到体现。 对1994年开始的我国现代税收制度的改革所迈向的税法制度的现代化的重要里程，必须完善和发展 首先，税法的现代化与国际化需要在制度上有所创新并与国际接轨。增值税和所得税由于其自身的优点及特性，成为中国税收制度的主体税种。(1)对商品生产和流通领域实行普遍调节的增值税，必须创造条件，实行由生产型向消费型过渡。(2)对商品经营与服务行业实行普遍调节的营业税。(3)完善对进出口货物和物品实行普遍调节和特殊调节相结合的关税制度。(4)尽快统一目前存在的内资和外资企业两套所得税法的做法，按照税收公平原则对外资企业实行国民待遇，改变目前外资实际上享有超国民待遇的做法。 其次，要完善个人所得税制。实行由分类所得税制向分类与综合所得税制转变；简化税率，并降低最高边际税率；统一减免项目规定，从严界定减免扣除权限；统一提高生计扣除800元的基础扣除标准；在税率和减免税项目、扣除标准方面与企业所得税协调等等。 完善农业税制。进一步把在部分地区取消征收农业特产税及对取得农业特产所得免征个人所得税的改革试点的经验推广到全国范围，切实减轻农民负担，以缓解入世对我国农产业的冲击。 另外，还要适时开征社会保障税等。 _php?xname=7DRODV0&xpos=8&dname=
这类题目太宽泛，建议不要选。