稅收預測外文翻譯

1、<p><b>　　中文3623字</b></p><p>　　外 文 翻 譯</p><p><b>　　原文：</b></p><p>　　The Tax Forecast</p><p>　　Moving into the year-end tax planning seaso

2、n, tax practitioners are faced with a considerable degree of uncertainty caused by congressional indecision. As this column goes to press, uncertainty surrounds whether a long list of extenders and small business tax bre

3、aks will in fact apply retroactively to Jan. 1, 2010. Equally uncertain is whether the massive 2001 tax cuts, due to expire at the end of 2010, will be extended into 2011.</p><p>　　The focus of this article

4、is strategies to prepare for a probable change in the 2010 tax rate structure for 2011.The outcome here is somewhat more predictable than the fate of the extenders and small business relief, and it may take more preparat

5、ion for clients to make plans to meet the challenges of changing tax rates.</p><p>　　Current intelligence from Capitol Hill anticipates that Congress will keep rates for 2011 at 2010 levels for taxpayers now

6、 in the 10% through 28% brackets. Those with taxable income within the two highest brackets, however, are likely to see their rates jump from 33% and 35% to 36% and 39.6%, respectively. The maximum capital gains rate, li

7、kewise, will remain the same except for those in new .36% and 39.6% brackets; they will be expected to pay capital gains tax at a maximum 20% rate.</p><p>　　The dollar brackets to which the 2011 rates will a

8、pply are anticipated to track the 2010 amounts, adjusted upward for information as is done every year, with one exception. The threshold for the resurrected 36% rate would start at a higher dollar level: $200,000 for sin

9、gle filers and $250,000 for joint returns (rather than at what would have been the inflation-adjusted bracket levels of $176,000 and $314,250, respectively). Following suit, the higher 20% maximum capital gains rate woul

10、d also sta</p><p>　　PERSONAL TAX PLANNING</p><p>　　Generally, many of the traditional tax techniques that have applied to individuals</p><p>　　expecting to be in a higher tax bracke

11、t in a future year because of higher income levels apply equally well to planning for the projected increase in the 33% and 35% rates to 36% and 39.6%.</p><p>　　Techniques that involve the shifting of income

12、 and expenses between one tax year and the next remain viable. However, in anticipating the rate and bracket amount changes likely to apply to higher-income taxpayers in 2011, planning should not just follow the traditio

13、nal rule that income and deductions generally should be evenly balanced between years. Under a revised paradigm, the goal is for tax liability to remain relatively constant, with no one year's taxable income falling

14、into a higher marg</p><p>　　Higher rates for 2011 should place more value on two approaches that are the reverse of typical year-end tax strategies for clients otherwise not anticipating much change in their

15、 overall tax profile: accelerating more income in 2010 and deferring more expenses into 2011. Right now, we are comfortable examining the income acceleration aspect of tax planning. When Congress finally decides what exp

16、ense-related deductions will be extended in 2010 and/or 2011, we will feel free to tackle that pare o</p><p>　　APPRECIATED ASSETS</p><p>　　Accelerating gains on stock and other appreciated asset

17、s into 2010 by engaging in taxable sales this year is a powerful strategy for taking advantage of a lower current tax-rate structure. Selling an asset for the gain is not prohibited per se. </p><p>　　The was

18、h sale rule applies to the sale of stock or securities in which losses are realized, but not recognized, because the seller acquires substantially identical stock or securities 30 days before or after the sale. Non-recog

19、nized applies only to those losses; gains are recognized in full. Likewise, only losses on sales to related parties are specifically barred under the Tax Code.</p><p>　　Nevertheless, the IRS may question the

20、 recognized of gain under the bona fide sale doctrine. If the transaction is a sham and simply used to accelerate gain without transferring underlying ownership and user rights, its treatment as a sale will de ignored.&l

21、t;/p><p>　　Deferring the recognized of certain capital losses in 2010 can also fit into an overall strategy of maximizing the 15% rate on capital gains while it lasts. Capital loss transactions deferred into 20

22、11 can offset capital gains realized and taxed in 2011 at the anticipated 20% rate. Of course, the assumption here is that a sale of this loss asset in 2010 would have been used in 2010 to offset net capital gains otherw

23、ise taxed at 15%.</p><p>　　PUSHING FORWARD</p><p>　　Under the doctrines of constructive receipt and economic benefit, compensation is included in income in the first year it is constructively re

24、ceived, or is see aside for the employee's exclusive economic benefit, and is not subject to a substantial risk of forfeiture. Manipulating year-end compensation to push income into 2010, however, must be done with a

25、dded concern over close adherence to the rules. With the current 1RS and SEC focus on executive compensation in general, special care muse be </p><p>　　Non-qualified deferred compensation plans. Once salary

26、is deferred under the non-qualified deferred compensation rules of Code Sec. 409A, it generally may not be accelerated. Nonqualified deferred compensation already agreed to in 2010 generally is locked in and can no longe

27、r be amended. Code Sec. 409A provides that, in the case of any performance-based compensation of services carried out over a period of at lease 12 months, an election to defer income may be made no later than six months

28、befor</p><p>　　A non-qualified deferred compensation plan governed by Code Sec. 409A cannot permit the acceleration of the time or schedule of any payment under the plan. Limited exceptions exist, such as fo

29、r a disability or unforeseen emergency that are outside of the taxpayer's control in implementing within an income acceleration strategy. Violation of 409A's distribution rules triggers significant interest and p

30、enalties.</p><p>　　Note that even if deferred compensation elections cannot be changed for</p><p>　　2010 services, the possibility of higher tax rates beyond 2011 should also be considered befor

31、e making elections for 2011 services. Starting in 2013, the addition of the Medicare tax of 0.9% on wages over a $200,000 threshold ($250,000 for joint filers) and the 3.8% on nee investment income will continue to make

32、income acceleration strategies a worthwhile endeavor. </p><p>　　Short-term deferrals .Compensation is not considered subject to Sec. 409A if it is actually or constructively received by the service provider

33、within 2V2 months from the end of the first tax year (of the service provider or the service recipient) in which the amount is no longer subject to a substantial risk of future .Depending on the taxpayer's negotiatin

34、g position. Such arrangements can be accelerated and income recognized in 2010.</p><p>　　A taxpayer can elect to accelerate recognition of income with respect to the transfer of restricted property for servi

35、ces. If a proper Section 83(b) election is made within 30 days of the transfer, the taxpayer is then taxed immediately and no additional income is recognized when property becomes substantially vested.</p><p&g

36、t;　　If the election is made, the recipient of restricted property is treated as receiving ordinary income to the extent of the difference, if any, between the fair market value of the property without regard to any lapse

37、 restriction and the amount, if any, the recipient paid for the property. A taxpayer making the election must notify the person for whom the services were performed that he or she has elected early recognition of income

38、on the property.</p><p>　　In closely held businesses, a large salary paid to an employee at the end of the company's tax year may be a factor indicating the compensation is unreasonable. The 1RS and the

39、courts have scrutinized year-end salary payments in the past to prevent companies from disguising nondeductible distributions of profits as deductible compensation.</p><p>　　ADVANCE/PREPAID INCOME</p>

40、<p>　　Traditionally, the 1RS has been on the opposite side of the fence regarding advance payments, arguing for the most part that income from advance payments is income when received and cannot generally be deferr

41、ed, whether the taxpayer is on the cash or the accrual basis method. In either case, payments received in advance are usually income in the year received, provided no restriction has been placed upon their use.</p>

42、<p>　　Even advances that are returnable as refunds upon the happening of some specified condition generally cannot escape immediate taxation.</p><p>　　Under Rev. Proc. 2004-34, however, the 1RS permit

43、s accrual-basis taxpayers to defer the inclusion of advance payments until the next tax year to the extent that the recipient's performance takes place after the year of receipt. An "advance payment" eligib

44、le for the "deferral method " generally includes payments for services; sale of goods; use of intellectual property; limited occupancy and use of property ancillary to providing services; sale, lease or license

45、 of computer software; ancillary gu</p><p>　　Under the deferral method, the amount of the advance payment recognized in revenues in a taxpayer's financial statement for the year of receipt (or, absent a

46、financial statement, the amount earned in that year) must be part of taxable income for that year. The rest of the advance payment is included in taxable income in the next tax year. Despite qualification under Rev. Proc

47、. 2004-34, a taxpayer receiving advance payments can recognize them as income in the year received, under the full inclusi</p><p>　　Assets held in traditional IRAs will eventually be taxed as ordinary income

48、 when distributed. Now may be a good time to reconsider when those distributions will occur. If a higher-bracket individual has reached age 59'/2 or has another circumstance that avoids the 10% early withdrawal penal

49、ty, a current distribution may provide a good way to accelerate income into the current lower-rate structure.</p><p>　　Another way to accelerate IRA income and enhance long-term retirement and estate plannin

50、g is to convert to a Roth IRA. For a 2010 conversion, the taxpayer has the additional option of recognizing income evenly between 2011 and 2012, instead of all in 2010. While full income recognition in 2010 may appear to

51、 be the better choice now, this special election allows an individual to wait until their 2010 return is timely filed before making a final decision.</p><p>　　Usually, postponing the recognition of income pa

52、ys dividends in that "time is money" and postponing income means postponing the payment of tax. If a taxpayer anticipates being in a significantly higher rate bracket in a subsequent year, however, this rule of

53、 thumb must give way. Instead, a variety of income acceleration techniques should be considered and prepared to be at the ready to implement swiftly once Congress makes a decision on the 2011 rates. The likelihood is tha

54、t many more clients wi</p><p>　　How to strategize even before Congress decides fate of the Bush tax cuts.</p><p>　　With Congress' decision on whether to extend the Bush tax cuts coming down

55、to the wire, an extra wrinkle has been thrown into year-end tax planning.</p><p>　　But Bob, senior tax analyst at Thomson Reuters, has a simple solution: Make the basic strategic choices you would in a norma

56、l year. Then wait as long as possible to put them in place.</p><p>　　Without congressional action, rates on ordinary income will climb to 39.6%. The top capital gains rate will rise to 20%.</p><p&

57、gt;　　"Usually, you accelerate deductions and defer income," said. "But if rates go up, you'd want to do the opposite." Since we don't know if rates will rise, identify which deductions you wou

58、ld speed up to this year. Identify what income you would defer. Be ready to act.</p><p>　　Several steps are especially important if you are wealthy. And they need to be planned in advance, no matter what Con

59、gress might do.</p><p>　　High-net-worth taxpayers have more control over more types of income, notes Justin, a partner in Grant Thornton's Washington National Tax Office.</p><p>　　Upper-inco

60、me taxpayers are more likely to have a deferred compensation benefit at work. And they may have flexibility about timing compensation for this year or next. Those taxpayers are also more likely to have stock and bond por

61、tfolios. They can time buys and sells. And they are more likely to have big stakes in securities with low basis. Again, they can time gains and losses. Also, business owners and consultants often can speed up or delay so

62、me of their income. If you can score unexpected in</p><p>　　Source: George G. Jones and Mark A. Luscombe, 2010. “the tax forecast” .financial planning, vol.20, no.4, Octomber, pp.141-142.</p><p>

63、;<b>　　譯文：</b></p><p><b>　　稅收預測</b></p><p>　　進入年底, 美國國會對于稅率變動的可能性很大，稅務籌劃工作者都面臨一系列的不確定因素。不確定性包括對于以往（可以追溯到2010年1月1日）慣用稅收政策的補充部分和對小企業(yè)某些項目的免稅政策，同樣不確定的是，2001年到2010年年底到期的大規(guī)模的減稅，

64、是否將延長到2011年。</p><p>　　明年的稅率結(jié)構(gòu)有可能在2010年的基礎上發(fā)生很大變化，本文的重點是為2011有可能發(fā)生的稅率結(jié)構(gòu)變化做好戰(zhàn)略性準備，這可能需要籌劃人員為變化的稅率做出相關納稅決策，這對于納稅人員是一個挑戰(zhàn)，這需要他們做出許多準備。</p><p>　　目前，來自美國國會消息，美國國會預計2011年利率將保持在10％的水平上，2011年稅率從33％和35％分別達

65、到了36％和39.6％，納稅人的應稅收入將適用于這兩個較高的稅率等級，除了在36%和39.6%的新稅率下，其他的最大資產(chǎn)收益率將保持一致；納稅人將被要求支付稅率為20％最高資本收益稅。</p><p>　　2011年美元的利率高低預將受2010年美元松緊程度的影響。利率連續(xù)下降的情況下，稅率會據(jù)相關信息向上調(diào)整，用于支付文件管理員薪酬的20萬美元以及作為聯(lián)合回報的25萬美元適用36%的稅率，這也是最低的稅率了。資

66、產(chǎn)收益率將降到20%的最初水平。如果稅率為20%，納稅人可以選擇收益的形式為個人普通收入，也可以選擇它為股息的形式。</p><p>　　一般來說，傳統(tǒng)的稅收籌劃技術適用于預期未來的一年里稅率會有所增長的情況，因為更高的收入水平將適用更高的稅率水平，稅率將由33％和35％增長到36％和39.6％。</p><p>　　稅收籌劃技術包括收入確認時間點和費用在相鄰的兩個納稅年度之間的分攤。然而

67、，預計2011年稅率會有所增長的情況下，稅收籌劃不應只是按照傳統(tǒng)規(guī)則進行，費用的扣除更應該在兩個納稅年度間進行一個好的權衡。在稅率修改過的情況下，稅收籌劃目標就是保持納稅義務的相對穩(wěn)定，確保沒有某一年的應納稅收入遭受相對較高的稅率。如果預期會有更高的應稅收入和資本收益率，不僅需要注意在會計上確認每一年應稅收入的數(shù)額，而且還需要注意每年的底線納稅義務。</p><p>　　對于2011年稅率會更高的情況，稅收籌劃人

68、員應重點注意兩個問題：改變傳統(tǒng)的年末稅收籌劃策略，不要過多地糾結(jié)于企業(yè)某一項目納稅義務的多寡，而是要從全局出發(fā)，注意企業(yè)的整體納稅戰(zhàn)略，以實現(xiàn)企業(yè)價值最大化：盡量在會計上將更多的收入納入2010年，并且將更多的費用延遲到2011年?，F(xiàn)在，我們是在如何通過稅收籌劃獲得納稅利益進行總結(jié)，當美國國會再次決定在2010年或2011年改變某些納稅政策時，我們就可以從容地應付這一戰(zhàn)略削減。</p><p>　　在現(xiàn)行的較低的

69、稅率水平情況下，對在2010年獲得的股票收益以及其他獲得的額外資產(chǎn)進行確認，可以獲得極大的戰(zhàn)略優(yōu)勢，此時，出售獲得的資產(chǎn)是有利于企業(yè)的。</p><p>　　一個被人們普遍認可的銷售規(guī)則是運用出售虧損的股票或其他有價證券來增加企業(yè)會計賬面損失，但是這是不被納稅機關認可的，因為銷售者實際上需要在股票或有價證券出售前后30天進行股票或有價證券的清查。不被納稅機關認可的只是這些增加的企業(yè)會計賬面損失，而收入是可以全部被

70、認可的。同樣，通過出售相關的流動資產(chǎn)所增加的企業(yè)會計賬面損失是不被稅收規(guī)則所允許的。</p><p>　　然而，美國國稅局對在真實交易原則下獲得的收入是給予認可的。如果企業(yè)進行的只是個簡單的虛假交易，而沒有做出實際性的所有權跟用戶權限的轉(zhuǎn)移，這個交易是不被美國國稅局所認可的。</p><p>　　當2011年稅率會繼續(xù)保持在15%時（稅率最高），推遲確認在2010年發(fā)生的資金損失到2011

71、年也是一個可行的全局性戰(zhàn)略。資本交易的損失推遲到2011年，可以抵消在2011年發(fā)生的資本收益，當然，這里有一個假設就是：發(fā)生在2010年的損失可以用來抵消2011年的凈資本收益，不然的話還是在2010年納稅費對企業(yè)更有利。</p><p>　　根據(jù)應收賬款以及預付賬款的相關規(guī)定，前一年虧損的可抵扣項目不僅包括大量的風險損失項目，也包括在這一年獲得的應收賬款，然而，在會計賬目上對年末損失進行控制，把收入合理的納入

72、2010年，需要納稅籌劃者對稅收法規(guī)極度關注，并且了如指掌。根據(jù)當前美國國稅局和證監(jiān)會對于納稅抵扣方面的法律規(guī)定來看，籌劃人員必須對相關復雜的規(guī)定給予一定重視。 </p><p>　　409A法條規(guī)定，對員工的工資如果延遲支付，在會計賬面上就可以延遲進行確認。在2010年對非遞延所得稅也作出了相關規(guī)定，估計在相當長的一段時間內(nèi)不會再進行修改。409A條法條指出，關于服務行業(yè)的一些績效補償規(guī)定，至少在12個月以前就

73、提出了，關于收益推遲確認的相關規(guī)定估計會在下半年提出。 </p><p>　　在409A法條內(nèi)，有關于非遞延所得稅的相關規(guī)定，但是隨著時間的推移409A法條也會作出一些變動以適應不同的復雜情況。在經(jīng)營過程中，納稅者追求企業(yè)利益最大化，這會使企業(yè)存在不可預料的風險以及無力償付債款的情況。409A法條的發(fā)布會引發(fā)經(jīng)營者的極大關注，也會對他們造成一定的困擾。</p><p>　　預計2010年服

74、務行業(yè)的稅率高于2011年，這就需要為2011年的納稅做出籌劃。從2013年起，企業(yè)的稅收支付最高可能會達到200000美元，醫(yī)療保險賠付率為0.9％，原始投資收益率為3.8%，這些都會給企業(yè)純收益的增加帶來一定的挑戰(zhàn)。</p><p>　　關于短期借款的償付問題，不在美國證監(jiān)會的考慮范圍之內(nèi)。409A法條規(guī)定，如果債權人在借款2個月（當期）收回借款，這時債權人減少了自身風險。所以納稅人（債權人）可以與債務人進行

75、協(xié)調(diào)，做出納稅籌劃，爭取在2010年進行收入確認。 </p><p>　　在服務行業(yè)的限制性條款有所改動的情況下，納稅人可以選擇加速收入的確認。如果關于轉(zhuǎn)移所有權的條款83（b）將在30天后頒發(fā)，納稅人應該立馬對現(xiàn)在收入進行納稅，以免某些收入被納入新增應稅范圍，從而獲得納稅利益。 </p><p>　　對于已經(jīng)被確認為壞賬的應收賬款又重新收回的，應該被作為正常收入納入會計賬戶。在這種情況下

76、，除了上述收入外，其他的都按照公允價值計價并進行納稅。在進行納稅籌劃的時候，還應該注意本企業(yè)貨物已經(jīng)發(fā)出，并且對方已經(jīng)成功驗收貨物的情況下該如何進行會計入賬問題。</p><p>　　在某一納稅年度的年末，企業(yè)支付某一客戶大筆的交易金額是一個不理智的行為，因為美國國稅局為了防止企業(yè)對收入的虛假隱瞞，規(guī)定這個時候的金額支付是不能作為費用進行確認的。 </p><p>　　傳統(tǒng)意義上說，美國國

77、稅局是不贊成收付實現(xiàn)制的，他們贊同的是權責發(fā)生制，在這種情況下，預收款項也應作為這一年的收入進行會計入賬，這個措施是從會計“實質(zhì)重于形式” 出發(fā)的。</p><p>　　雖然是預付款，在某些特殊情況下，預付款會被退回，這時避免不了預付款已經(jīng)作為費用對應納稅額進行了扣除。 所以，美國國稅局2004-34法條規(guī)定，依據(jù)權責發(fā)生制精神，在預付賬款條件下，如果企業(yè)當年沒有收到貨物，而是在第二年收到了，預付賬款可

78、以延遲?！邦A付賬款”適用“延遲方法”總體包括在為獲取貨物為前提的交易。</p><p>　　對于企業(yè)已經(jīng)確認收到貨物預付款，在納稅人財務報表里預付款金額必須是在應稅收入的費用欄，其他的沒有收到貨物的預付款應該包括在下一年的應稅收入費用欄。2004-34法條里面規(guī)定在完全符合條件的情況下，納稅人的預收賬款可以當做當年的收入進行確認。</p><p>　　以前IRAs法條規(guī)定如果納稅人以各種形

79、式持有財產(chǎn)，那么它們將以同一種形式進行納稅，并且適合的所以資產(chǎn)中稅率最高的那一個?，F(xiàn)在IRAs法條進行了重新規(guī)定，這就需要納稅人員對如何納稅進行籌劃了。</p><p>　　有一種增加個人退休賬戶收入的方法是將個人退休賬戶轉(zhuǎn)變?yōu)榱_斯個人退休賬戶。面對稅率增加，納稅人的選擇是在2010年增加確認2011甚至2012年的收入。當對2010年的收入進行金額確認對企業(yè)有利時，國稅局對于此項操作是允許的。</p>

80、;<p>　　通常情況下，我們應該遵循的原則是“時間就是金錢”，實際上，推遲收入確認就意味著延遲納稅。然而，如果納稅者在未來的一年里預計收益有所上升，并且稅率會上升，上述認為完美的納稅原則應該放棄。一系列旨在增加企業(yè)收入的納稅籌劃技術都應該隨時為2011年國會稅率變化決定做好準備，以備及時作出決定。似乎大多數(shù)的納稅籌劃人員都需要為這些改變做好年底稅收籌劃。</p><p>　　怎樣在美國國會實行稅收

81、減免之前作出戰(zhàn)略性決策？</p><p>　　針對國會的稅務削減計劃，制定一個兩年期的稅收計劃是相當難的。</p><p>　　然而，來自湯姆森路透社的高級稅務分析師鮑伯史查瑞有一個簡單的解決辦法:制定一個常規(guī)的基本納稅戰(zhàn)略路線，然后盡可能的讓它們充分發(fā)揮作用不去改變。</p><p>　　如果沒有國會進行調(diào)節(jié), 普通收益的稅率會提高到39.6%，資本收益增長率將上

82、升到20%。</p><p>　　“通常情況下,你的選擇是增加稅收扣除,延緩收入確認,“史查瑞說?！暗侨绻噬仙?你要做的必須正好相反?！比绻覀儾恢蓝惵适欠駮仙?事先找出你會扣除的費用以及你會延遲確認的收入以隨時做好準備。</p><p>　　如果你很富有，收益相當高，幾個步驟是尤為重要的，不管國會會作出怎么樣的稅收決定，你的稅收籌劃需要提前進行計劃。</p>&l

83、t;p>　　華盛頓國家稅務辦公室的一個合伙人賈斯汀說道，高凈收益納稅人可以將你的收入控制為多種形式進行納稅。</p><p>　　在工作中，高收入階層更有可能獲得遞延納稅的利益，并且他們可能有足夠靈活的時間決定是在今年還是明年進行稅收抵扣。這些納稅人也更有可能會有股票和債券投資組合，他們能及時進行買賣。他們更有可能有較大的股份，這樣,他們可以進行靈活安排。同時,企業(yè)所有者和咨詢師往往可以加快或推遲確認他們的