税务规划课件.ppt

TAX PLANNING
Tax planning in the tax practice
Fundamental tenets
Tax rate terminology
Tax planning goals
Avoiding tax traps
Tax motivated loans
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税务规划专业版
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Tax Planning in the Tax Practice(1 of 2)
Client goals must be broadly stated
Practitioner can be more creative
High degree of control in open fact patterns
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税务规划专业版
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Tax Planning in the Tax Practice(2 of 2)
Types of tax & wealth planning
Tax
Cash
Risk
Education
Retirement
Investment
Estate
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税务规划专业版
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Fundamental Tenets
Taxes are an additional cost of doing business or accumulating wealth
Incentives for tax planning
Fed. income tax not deductible
Full amount of tax saved increases after-tax income (tax savings not taxable)
Tax planning is deductible
ATC = BTC x (1-MTR)
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税务规划专业版
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Tax Rate Terminology
Tax liabilities should meet revenue & nonrevenue objectives of the tax system.
Tax Liability = Tax Base x Tax Rate
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税务规划专业版
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Tax Base(1 of 2)
Income tax
Based on ordinary taxable income less deductions for business & certain personal expenditures
Reflects capacity to support government finance
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税务规划专业版
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Tax Base(2 of 2)
Wealth taxes
Levies against net holdings of tangible (or intangible) assets that are controlled by a taxpayer at a given time
Also reflects capacity to support government finance
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税务规划专业版
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Tax Rates
Tax rate structures
Proportional
Progressive
Regressive
Types of tax rates
Marginal
Average
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税务规划专业版
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Proportional Tax Rate
Tax rate is constant for the entire tax base
., sales & property taxes
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税务规划专业版
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Progressive Tax Rate
Tax rate increases as tax base increases
Additional income taxed at increasingly higher rates
., income, estate & gift taxes
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税务规划专业版
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