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1、外文原文TaxPlanningTaxplanninginvolvesconceivingofandimplementingvariousstrategiesinordertominimizetheamountoftaxespaidforgivenperiod.Forasmallbusiness,minimizingthetaxliabilitycanprovidemoneyforexpenses,investment,orgrowth.Inthisway,taxplanningcanbeasourceofworkingcapital.Accordi
2、ngtoTheEntrepreneurMagazineSmallBusinessAdvisor,twobasicrulesapplytotaxplanning.First,asmallbusinessshouldneverincuradditionalexpenseonlytogainataxdeduction.Whilepurchasingnecessaryequipmentpriortotheendoftaxyearcanbeavaluabletaxplanningstrategy,markingunnecessarypurchasesisno
3、trecommended.Secondasmallbusinessshouldalwaysattempttodefertaxeswhenpossible.Deferringtaxesenablesthebusinesstousethatmoneyinterest-free,andsometimesevenearninterestonit,untilthenexttimetaxesaredue.Expertsrecommendthatentrepreneursandsmallbusinessownersconductformaltaxplanning
4、sessionsinthemiddleofeachtaxyear.Thisapproachwillgivethemtimetoapplytheirstrategiestothecurrentyearaswellasallowthemtogetajumponthefollowingyear.Itisimportantforsmallbusinessownerstomaintainapersonalawarenessoftaxplanningissuesinordertosavemoney.Evenifemployaprofessionalbookke
5、eperoraccountant,smallbusinessownersshouldkeepcarefultabsontheirsowntaxpreparationinordertotakeadvantageofallpossibleopportunitiesfordeductionandtaxsavings.＂Whetherornotyouenlisttheaidofanoutsider,youshouldunderstandthebasicprovisionsofthetaxcode.＂Justasyouwouldnotturnoverthem
6、anagementofyourmoneytoanotherperson,youshouldnotblindlyallowsomeoneelsetotakecompletechargeofyourtaxpayingresponsibilities."Inaddition,asFrederickW.DaileywroteinhisbookTaxSavvyforSmallBusiness,"Taxknowledgehaspowerfulprofitpotential.Knowingwhatthetaxlawhastooffercangiveyouafar
7、betterbottomlinethanyourcompetitorswhodon'tbothertolearn.GeneralAreasofTaxPlanningThereareseveralgeneralareasoftaxplanningthatapplytoallsortsofsmallbusinesses.Theseareasincludethechoiceofaccountingandinventory-valuationmethods,thetimingofequipmentpurchases,thespreadingofbusine
8、ssincomeamongfamilymembers,andtheselectionoftax-favoredbenefi
