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a total of days

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  • Started 12 years ago by prvr9nDp2d

  1. prvr9nDp2d
    Member

    <p> tax planning
    Speaker: Du Jianju Anhui University of Finance Accounting Institute

    first analyze the customer's tax status
    ? First, calculate the customer's tax liability? Second, the analysis the customer's tax status? (a) analysis of customer tax status? 1, the nominal tax rate? 2, the effective tax rate? 3, the marginal tax rate? 4, the average tax rate? (two) analyzes the causes of the high tax burden
    <br / > Section formulate tax planning schemes
    ? First, the basic principles of tax planning? (a) absolute tax saving principle: direct; Jane pick. Does not consider the time value of money? (Two) relative tax savings principle: time value of money? (Three) Risk tax saving principle: uncertainty; uncertainty. Consideration of risk? (Four) combined tax saving principle:

    Second, tax planning basic method
    ? (A) avoiding the realization of taxable income or income? (Two) to avoid the higher tax rate applicable ? (three) full use of "tax deduction"? (four) to postpone liability arising? (five) the use of tax incentives

    Third, the specific tax planning
    ? (a) Income tax planning? 1, taxpayers planning
    ? (1) resident taxpayers and non-resident taxpayers conversion tax planning)

    ? case: Paul and Newman were U.S. citizens employed by the U.S. Warner Steel Manufacturing Case: Factory. They were sent to the territory between 2000-2006 steel factory was sent to the territory between the two steel factory work. A nine month work. 2006, because of their work, Paul month January departure days back because of their work, Paul July departure 70 days to return debriefing January, February and March returning to visit the country within 40 days debriefing Newman 2006, October - December and returning visiting days. Newman returning to visit within a month and temporary departure times, had four times the temporary departure, each no more than days, a total of days. 2006 Extraordinary departure time totaling no more than 30 days within 85 days degree, Paul from U.S. companies get paid 20,000 US million U.S., degrees, Paul obtained from U.S. companies paid million U.S. from the company to obtain compensation 150,000 yuan Newman U.S. company to obtain compensation from 20000 America Wan; million U.S., was paid ten thousand yuan; Newman obtain compensation from the U.S. company million U.S. from the company to obtain the reward eight hundred million yuan. Obtained from the Company paid ten thousand yuan. Calculate and compare Paul Newman each taxable personal income tax (assuming assuming $ 1 = ¥ 7). Man of the personal income tax payable assumption ¥.

    ? (1) Paul Paul's departure in 2006 degrees twice over days. The twice due to leave, Paul twice in the degree of departure more than 90 days Paul is living a non-resident taxpayer dissatisfied with a non-resident taxpayers. Here, Paul is a non-resident taxpayer residing discontent. ? Paul's personal income tax payable: Paul taxable personal income tax amount:? [(150 000 ÷ 12-4 800) × 20% -375] ÷ ×% × 12 = 13 980 ()? (2) Newman Newman in 2006 degrees in four temporary departure, every four temporary departure is not salvation, Newman temporary departure in four degrees over 30 days, a total of days, not more than days. Therefore, the New Zealand-day total of 85 days over 90 days did not result, Man is a resident taxpayers. Personal income tax payable: Man is a resident taxpayer. Personal income tax payable:? (20 000 × 8 +80000) ÷
    </p>
    <p> No. 1/13 </p>

    Posted 12 years ago #

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