元妙网提示：本资料内含如下文件:《税务筹划》2004年第6期总第6期.doc,《税务筹划》2005年第1期总第7期.doc,《税务筹划》2005年第2期总第8期.doc税 务 筹 划 2004年第6期 （总第6期） 润博财税顾问工作室 目 录 1 筹 划 前 沿 筹 划 理 论 企业税务筹划空间——约束与博弈 2 筹 划 技 术 税务筹划技术之六：规避平台 5 ...
Session 14 - International Taxation Provide an overview of the taxation of international tax rules Introduce the FTC Provide an overview of transfer pricing 15.518 Fall 2002 Session 14 International tax systems Territorial - no tax is generally due on income earned outside of the country in whic...
Session 18 - Corporate Reorganizations Why reorganize? Do I acquire stock or assets? Is the transaction taxable or tax-deferred 15.518 Fall 2002 Session 18 Reasons for reorganizations Improve economic efficiency ? Vertical or horizontal integration ? Economies of scale and / or scope ? Exploit a...
Session 19 -Taxable acquisitions Acquire stock or assets? Assume that Buyer Corporation wants to acquire the business of Target Corporation Target"s assets have appreciated and are worth more than their tax basis Assume the acquisition will be a taxable purchase ? purchase price will be cash or ...
Objectives and Game Plan Understand how deferral, deductibility & rate differences affect after-tax returns Discuss key features of competing investment structures 15.518 Fall 2002 Session 2 Assumptions Same underlying security # Pre-tax return (R) = 7% Tax rates constant across time & individua...
Session 20 - Tax-free acquisitions For tax purposes, a reorganization is a transaction in which one corporation acquires the stock or assets of another corporation Similar to taxable acquisitions discussed previously except that in a reorganization the consideration used by the acquiring corpora...
Session 21 - More tax-free reorganizations ?68(a)(1)(B) ? acquisition of stock in exchange solely for voting stock of acquiring corporation or its parent ?68(a)(1)(C) ? acquisition of substantially all of the properties of another corporation in exchange solely for voting stock of acquiring corp...
Session 23 - Divestitures Divestitures ? 338(h)(10) Elections Equity carve-outs Spin-offs Liquidations 15.518 Fall 2002 Session 23 Divestitures A sale of a group of operating assets for cash, securities or some other property (a subsidiary, a division, a business segment) Divestiture motivations...
Objectives and Game Plan More on the effects of deferral, deductibility & rate differences on after-tax returns. Some policy issues. 15.518 Fall 2002 Session 3 Tax Planning versus Investment Expertise Investors traditionally paid little attention to the effect of taxes on mutual fund returns. Th...
元妙网提示：本资料内含如下文件:session4.pdf,session1.pdf,session11.pdf,session12.pdf,session13.pdf,session14.pdf,session18.pdf,session19.pdf,session2.pdf,session20.pdf,session21.pdf,session23.pdf,session3.pdf,session5.pdf,session7.pdf,session8.pdf,sessions9and10.pdf,sessions9and10-.pdfSession 4 ...
Session 5 - Types of Organizational Forms Business organizations Taxpayer is the owner(s) Taxpayer is the corporation Organization is exempt Sole props C corps Governments Partnerships Some special cases Non-profits LLCs RICS, REITS Pensions S corps PHC 15.518 Fall 2002 Session 5 Partnerships No...
Session 7 - Nontax costs One important non-tax cost we have already seen is the implicit tax on tax-favored assets We now focus on other types of non-tax costs: ? Organizational form costs ? Risk ? Administrative costs ? Agency (incentive) costs ? Financial reporting costs ? Transaction costs 15...
Session 8 - Marginal tax rates Provide an overview of the structure of the corporate income tax Define the marginal tax rate Understand the importance of the dynamics of the tax code 15.518 Fall 2002 Session 8 Basic Structure of the Corporate Income Tax RECEIPTS -DEDUCTIONS: TAXES Business recei...
Objectives ?Sessions 9 and 10 Tax Planning & Executive Compensation Taxation of various forms of compensation Multilateral planning perspective (both employee and employer costs are important) Incentive stock options (ISOs) Non-qualified stock options (NQSOs) Other issues 15.518 Fall 2002 Sessio...
客户主要会计政策调查表 被审核单位： 调查人： 调查日期： 年 月 日 项目 会 计 政 策 坏 帐 政 策 核算方法： 直接转销法（ ） 备抵法（ ） 提取范围： 应收帐款（ ） 其他应收款（ ） 应收票据（ ） 提取比例： 1年以内（ ）； 1-2年（ ）； 2-3年（ ）；3-4年（ ）；4-5年（ ）； 5年以上（ ）； 存 货 政 策 材料及...
客户需要提供资料清单 序 号 资 料 名 称 1 公司营业执照复印件 2 公司章程或合同复印件 3 公司成立批准文件、特殊行业许可证 4 公司税务登记证（国税、地税） 5 公司股东会决议复印件 6 公司董事会决议复印件 7 公司监事会决议复印件 8 主要资产权属证明 9 土地使用证 10 重大采购合同 11 重大销售合同 12 租赁合同 13...
元妙网提示：本资料内含如下文件:07.客户业务流程分析表.doc,01.税务筹划基本流程.doc,02.总体计划.doc,03.客户基本情况表.doc,04.客户税项调查表.doc,05.客户会计政策调查表.doc,06.客户需要提供资料清单.doc,08.内部控制调查.doc,09.分税种筹划底稿.xls客户业务流程分析表 被审核单位： 审核人： 审核日期： 年 月 日...
客户内部控制制度调查表 委托单位： 序号 已建内部控制制度名称 建立时间 备注 负责人： 填表人： 填表日期： 企业内部控制调查问卷 委托单位： 填表人： 被调查人： 复核人： 会计期间： 调查时间： 调查问题 答案 备注 是 否 不适用 一、货币资金 1.出纳是否不兼审核、会计档案保管以及收支、费用、债权债务账目登记；...
其他税种筹划底稿 财产税筹划底稿 企业所得税筹划底稿 个人所得税筹划底稿 消费税分析表 营业税分析表 增值税税负分析表 增值税-进项税分析表 增值税-销项税分析表 沟通底稿 项目风险分析表 说明 母兄弟公司 合计 项目风险分析表 重点关注领域 税率 项目 合计 纳税风险分析 筹划空间分析 业务分拆 其他途径 初步方案 应...
税务术语释义 发布日期：2006-2-21 20:08:12 作者： 出处： 保护关税（Protective Tariff） 一国为保护本国的工农业而对进口商品征收的关税。保护关税的税率要高，有时高达百分之几百，实际上等于禁止进口，从而达到保护的目的。目前，虽然可以采用进口许可证，进口配额等办法直接限制进口，以及采用倾销、资本输出等办...
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