作者: 时间: 2011-06-14

Intangible assets to determine the critical point of donation tax
According to the existing tax law limits the base for the deduction of income before tax adjustment. To this end, we assume that the amount of taxable income before adjustments (in accordance with the sales tax law as if in the absence of special business, this one with a total profit of the same) for the P, Income before tax adjustment will be adjusted to the amount of taxable income adjustment as A (based on the nature of adjustment, A can be positive also for negative), so p + A = T,Abercrombie Nederland AU745L6 type of concrete mix, as previously discussed with the other assumptions. It should be noted that, for each enterprise, the amount of taxable income tax rinse the entire amount of T and A are the town to know, so we sometimes face discussions involving parameters A, corporate conduct in this case tax planning, as long as the data according to their own generation about their derivation of the results, we can get the optimal planning scheme. (1) When the V1: 33%, V2 = 27%, the constraint type is as follows: ① T> 10; ② 3 <TD-Dx0.05% ≤ 10; ③ D ~ 3% xP = 3% x (T-A); ④ S = TxV1 a (T a 1.0005D) xV2-1.0005D: Tx33% a (T a 1.0005D) x27% a 1.0005D> 0. Can be obtained through the above four inequality: If A> 10, there is no planning sense (because the deduction limit at this time not enough to drop the tax rate after a donation level); and when A is (a 1.7383T, 10 ), the amount of taxable income are interval T (10,10.3094-0.0309 A),MBT, this time to make planning for revenue maximization, D should be equal to the amount of donations (T-10) 1.0005; when A ≤ -1 .7383 T,Abercrombie, T belongs to Area Q (1O, 10.8955), the donation came D = (T-10) ÷ 1.0005, so that planning can make the biggest gains s. (2) When V1 = 27%, V2 = l8%, the constraint type is as follows: ① 3 <T ≤ 10; ② T-D-Dx0.05% 43; ③ D ≤ 3% xP = 3% x (T-A); ④ S = TxV1 a (T a 1.0005D) xv2-1.000513 = Tx27% a (T-1.0005D) x18% a 1,0005 D> 0. Can be obtained through the above four inequality: If A> 3, there is no planning sense (the original Gang ibid.); and when A is (a 2.6567T, 3) when T is the amount of taxable income interval (3,3 , 09280.0309A), this time to make planning for revenue maximization, D should be equal to the amount of donations (T a 3) 1.0005; A ≤-2.6567T. T belongs to interval (3,3.3699), the donation came D = (T A 3) ÷ 1.0005, so that planning can make the biggest gains s. As for financing, insurance companies, just in front of constrained type ③ DG3% xP replaced: D ≤ 1.5% xP can, through a similar calculation procedure can be drawn: For case (1), if A> 10. There is no planning significance; and when A is (a 4.4767T, 10), T is the amount of taxable income range (10,10.1523-O .0152 A), this time to make the planning gain maximum amount of donations D should be equal to (T-10) -1.0005; when A ≤ A 4.4767T, T is interval (10. 10.8955), the donation came D = (T a 10) ÷ 1.0005, can make the planning gain S max. For case (2), if A> 3, there is no planning significance; and when A is (a 6.3133T,Abercrombie Nederland, 3), T is the amount of taxable income range (3. 3.0457-0.0152A), the To maximize the return on the time to plan, should be equal to the amount of donations D (T-3) ~ 1. (K105; when A ≤ A 6.3133T, T is interval (3,3.3699), the donation came D = (T-3) * 1.0005, so that planning can make the biggest gains S. In addition, for the donation of state-owned land use right tax threshold determination, a somewhat special situation, you need to constraint type to add deed factors. Because the land use right of the deed tax by local governments in the 3% to 5% range of their own condition,Abercrombie Nederland, the article does not discuss in detail . but the method to determine the tax threshold is the same, just after the donation to be deducted after-tax income in the formula of a deed, other constraints, and inequality type algorithm for the same. Ling 2005.2 Accounting Monthly (integrated units) * 33 port