臨近歲末，沒想到大瓜一個接著一個，吃瓜群眾表示驚掉了一地下巴……最新爆出的是某網(wǎng)紅帶貨主播被追繳稅款、加收滯納金并處罰款共計13.41億元，聽說這幾天已經(jīng)掀起了各平臺主播補繳稅款潮……據(jù)報道，12月22日，北京市、上海市、浙江省、廣東省等多地稅務局官網(wǎng)相繼發(fā)布通告，要求此前尚未關(guān)注自身涉稅問題或自查整改不到位的明星藝人、網(wǎng)絡主播等，抓緊對照稅法及有關(guān)通知要求進行自查，并于2021年底前向稅務部門主動報告和糾正涉稅問題。通知下發(fā)后，對仍拒不自查自糾或者自查自糾不徹底的，稅務部門將依法依規(guī)嚴肅處理。

依法納稅是公民應盡的義務，可以合理避稅（tax avoidance），決不可故意逃稅（tax evasion）。關(guān)于這兩個概念，小編找到一篇科普文，與大家一起跟隨熱點學英語。

Although they sound similar 'tax avoidance' and 'tax evasion' are radically different. Tax avoidance lowers your tax bill by structuring your transactions so that you reap the largest tax benefits. Tax avoidance is completely legal—and extremely wise.

“避稅”與“逃稅”，雖然聽起來相似，但完全不同。避稅可以通過精心安排應稅交易的方式降低你的稅單稅額，讓你獲得最大程度的稅收優(yōu)惠。避稅是完全合法的，而且極度明智。

Tax evasion, on the other hand, is an attempt to reduce your tax liability by deceit, subterfuge, or concealment. Tax evasion is a crime.

相反，逃稅是企圖通過欺詐、詭計或隱瞞等方式降低應納稅額。逃稅是犯罪。

How do you know when shrewd planning—tax avoidance—goes too far and crosses the line to become illegal tax evasion? Often the distinction turns upon whether actions were taken with fraudulent intent.

如何判斷精明的避稅規(guī)劃是否過度操作，以至越過合法的界限，成為違法的逃稅呢？二者的差別通常在于采取行動時是否懷有欺騙意圖。

Business owners often find themselves subject to more scrutiny than wage-earners with a similar level of income. Why? Because a business owner has more options to avoid tax, both legally and illegally. Here are some of the most common criminal activities in violations of the tax law:

企業(yè)主常常發(fā)現(xiàn)，與相似收入水平的工薪族相比，自己更容易受到稅務部門的仔細審查。這是為什么呢？因為企業(yè)主有更多合法和違法的避免納稅的方式。以下是一些最常見的違反稅法的犯罪活動：

Deliberately under-reporting or omitting income. This is self-explanatory: concealing income is fraudulent. Examples include a business owner's failure to report a portion of the day's receipts or a landlord failing to report rent payments.
故意少報或瞞報收入。隱匿收入是欺騙行為，這一點不言自明。例如企業(yè)主瞞報一天的部分收入，或房東瞞報房租收益。
Keeping two sets of books and making false entries in books and records. Engaging in accounting irregularities, such as a business's failure to keep adequate records, or a discrepancy between amounts reported on a corporation's return and amounts reported on its financial statements, generally demonstrates fraudulent intent.
設(shè)立兩本賬，在賬本和賬務記錄中作假。參與會計違規(guī)——例如企業(yè)未合規(guī)記賬，或企業(yè)利潤與企業(yè)財務報表中報告的數(shù)額存在差異——通常是有欺騙意圖的表現(xiàn)。
Claiming false or overstated deductions on a return. These range from claiming unsubstantiated charitable deductions to overstating travel expenses. It can also include paying your children or spouse for work that they did not perform. The IRS is always vigilant when it comes to inflated deductions from pass-through entities.
對一筆收益申報虛假或夸大的稅收減免。這包括從申報未經(jīng)證實的慈善減免到虛報旅行花費等違法行為，還可能包括為你的子女或配偶并未做過的工作給他們支付酬勞。美國國稅局通常對稅賦轉(zhuǎn)由合伙人繳納的公司所申報的高額稅收減免十分警覺。

Claiming personal expenses as business expenses. This is an easy trap to fall into because often assets, such as a car or a computer, will have both business and personal use. Proper record-keeping will go a long way in preventing a finding of tax fraud.
將個人開支申報為業(yè)務開支。這是一個很容易犯下的錯誤，因為很多資產(chǎn)常常既有商務用途又有個人用途——例如車或電腦。合規(guī)記錄對避免被認定稅務欺詐有很大幫助。

Hiding or transferring assets or income. This type of fraud can take a variety of forms, from simple concealment of funds in a bank account to improper allocations between taxpayers. For example, improperly allocating income to a related taxpayer who is in a lower tax bracket, such as where a corporation makes distributions to the controlling shareholder's children, is likely to be considered tax fraud.
隱藏或轉(zhuǎn)移資產(chǎn)或收入。這種類型的欺詐可能存在多種方式，從簡單地將資金藏匿在銀行賬戶中，到在納稅人之間不合規(guī)分配。例如，違規(guī)將收入分配給一位稅率較低的相關(guān)納稅人——比如一家公司將收益分配給控股股東的子女——很可能被認定為稅務欺詐。

Engaging in a 'sham transaction.' You can't reduce or avoid income tax liability simply by labeling a transaction as something it is not. For example, if payments by a corporation to its stockholders are in fact dividends, calling them 'interest' or otherwise attempting to disguise the payments as interest will not entitle the corporation to an interest deduction. It is the substance, not the form, of the transaction that determines its taxability.
進行“虛假交易”。你不能僅僅給一項交易貼個標簽改頭換面，就想減少或免除該筆收入的應納稅額。例如，如果企業(yè)支付給股東的其實是股息，卻稱其為利息或試圖將其偽裝成利息，這樣的做法并不會使企業(yè)有權(quán)獲得利息減稅。決定交易可稅性的是一項交易的實質(zhì)，而非形式。

Minimizing taxes requires skillful tax planning

將納稅額最小化需要熟練的稅務籌劃

Tax avoidance requires advance planning. Nearly all tax strategies use one (or more) of these strategies to structure transactions to obtain the lowest possible marginal tax rate:

minimizing taxable income;
maximizing tax deductions and tax credits;
controlling the timing of income and deductions.

避稅需要提前規(guī)劃。幾乎所有的稅務策略都會采用以下一種（或多種）手段去構(gòu)建交易，以獲得盡可能低的邊際稅率：

盡可能減少應稅收入；
盡可能增加稅收減免和稅收抵免；
控制收入和減免的時間。

Forecasting income and expenses is critically important. Effective tax planning requires solid estimates of your personal and business income for the next few years. Several years of income/expense projections are necessary because many tax planning strategies that lower taxes at one income level can result in an increase if income raises in the coming years.

預測收入和支出至關(guān)重要。有效的稅務籌劃需要對未來數(shù)年的個人及企業(yè)收入作出可靠的估計。幾年的收入和支出預測是必須的，因為很多在一個收入水平上減少納稅額的稅務策略在未來幾年收入水平提升的情況下反而會導致納稅增加。

You will want to avoid having the 'right' tax plan made 'wrong' by erroneous income projections. You should already be projecting your sales revenues, income, and cash flow for general business planning purposes, so you should have much of this information available for tax planning. While estimates by their nature are inexact, the more accurate you can be, the better your planning will be.

你不會希望不準確的收入預測使“正確”的稅務籌劃變得“錯誤”。你應該已經(jīng)在為常規(guī)的商務規(guī)劃目的而預測你的銷售收益、收入和現(xiàn)金流，因此，你應該擁有很多此類信息可用于稅務籌劃。盡管估算本質(zhì)上是不準確的，但你估算得越準，你的稅務籌劃就會做得越好。

Deductions and credits reduce your taxes

減免和抵免可以降低你的納稅額

Your tax planning goal is to pay the least amount of tax that is legally possible. You can reduce your ultimate tax bill by attacking on two fronts.

你的稅務籌劃目標是在法律許可的范圍內(nèi)繳納盡可能少的稅款。你可以從兩方面采取行動，以減少最終的稅單稅額。

First, take full advantage of every available deduction—both business and personal—to reduce your taxable income.
首先，充分利用每一項可用的稅收減免（企業(yè)和個人）以減少你的應稅收入。

Then, once determine the tentative tax due, claim every tax credit that is available to you.
其次，一旦確定了暫定應繳稅款，申請每一項你適用的稅收抵免。

Think ahead

提前想好

When you want to reduce the amount of tax that you owe, you will find that tax credits are nearly always better than tax deductions.

當你想減少應納稅額時，你會發(fā)現(xiàn)，稅收抵免幾乎總是比稅收減免要好。

A credit reduces your tax bill dollar-for-dollar, whereas the value of a deduction is affected by your marginal tax rate. This is an important principle to remember when evaluating whether it is better to claim a credit or a deduction when both are available for a given expense.

稅收抵免可以一美元一美元地減少你的稅單額，而稅收減免的價值會受你的邊際稅率影響。當一項既定開支既可以申請抵免也可以申請減免，在評估哪一種做法更好時，要記住這一重要原則。

翻譯：王冰

審訂：WE

(Credit: salesfactor.org)

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