節稅

节税（Tax Mitigation），與避稅（Tax Avoidance）不太相同，是以合法的途径避免或减少“可以避免”的税种或者税率。又称作“税务安排”（Tax Planning），例如善用避稅港，是理财的专业活动[1]，但「節稅」如有漏報及虛報等行爲則形同逃税而會被追究[2]。

常见的节税方法

  1. 降低所得总额。[3]
  2. 延后所得时间。
  3. 税务安排。
    • 在法律许可的范围内，申报扣除额，或是调整课税的种类。例如：台湾的夫妻可以自由在所得税上采合併申报或分开申报的较低应缴税额[4]，中国大陆夫妻在房产交易中，利用假离婚，以单身身份节税[1]。
    • 选择注册地
      • 使用离岸公司（亦称境外公司）或持有他国护照。大多数的国家对于外资在其境内的获利，大多在税赋上有其优惠。
      • 一国之内，某些行政区内会有税收优惠政策。譬如中国西部边陲小城霍尔果斯市由于在2015年设立经济特区，年避税50%，引发注册热潮[5]。
    • 使用OBU帐户。

相关

参考文献

  1. ^ 1.0 1.1 为买房逃税假离婚 小心人房两空. 责任编辑：王晓易_NE0011. 网易，来源：大江网-江南都市报(南昌). 2016-05-06 [2018-05-17]. （原始内容存档于2018-05-09） （简体中文）. 
  2. ^ 罰款政策. 稅務局. [2023-03-03]. （原始内容存档于2023-06-13）. 
  3. ^ 延后所得时间 合法节税. 自由时报. 2008-05-22 [2008-05-22]. （原始内容存档于2012-11-03）. 
  4. ^ 五方法 上班族也能节税. 自由时报. 2008-05-06 [2008-05-22]. （原始内容存档于2012-01-02）. 
  5. ^ 记者：曾世湘. 电影公司为啥爱去霍尔果斯？. 西安晚报数字报刊. 2017-03-05 [2018-05-17]. （原始内容存档于2019-10-16） （简体中文）. 

外部链接

台湾
大陆

Read other articles:

GitLab

GitLabURLgitlab.comTipeLayanan hosting repositori GitPerdagangan ?YaRegistration (en)OptionalLangueEnglishLisensiLisensi MIT (Community Edition), Komersial (Enterprise Edition)Bahasa pemrogramanRubyPemilikGitLab Inc.Web DeveloperGitLab Inc. (en) Service entry (en)2011; 13 tahun lalu (2011)Peringkat Alexa 2.819 (24 Januari 2018[update])[1]KeadaanOnlineBlog resmihttps://about.gitlab.com/blog GitLab adalah sebuah manajer repositori Git berbasis web dengan fitur wiki dan...

 

Veliče Šumulikoski

Macedonian footballer Veliče Šumulikoski Šumulikoski with Macedonia in 2011Personal informationDate of birth (1981-04-24) 24 April 1981 (age 42)Place of birth Lozani, Strusko, SR Macedonia(now North Macedonia)Height 6 ft 0 in (1.83 m)Position(s) Central midfielderTeam informationCurrent team 1. FC Slovácko (director of football)Senior career*Years Team Apps (Gls)1999–2001 Publikum Celje 56 (4)2002–2003 Synot 55 (2)2004–2006 Zenit Saint Petersburg 46 (1)2006–200...

 

Indochina

Untuk pemerintahan kolonial Prancis, lihat Indochina Prancis. Asia Tenggara Daratan Semenanjung Indochina IndochinaPopulasi243.201.036 (1 Juli 2019)PDB (PPP)$2,877 triliun (2021)GDP (nominal)$1,485 triliun (2022)Negara Kamboja Laos Malaysia Myanmar (Burma) Thailand Vietnam Asia Tenggara Daratan (sebelumnya dikenal sebagai Indochina atau Semenanjung Indochina) adalah bagian kontinental Asia Tenggara. Terletak di sebelah timur anak benua India dan di selatan Tiongk...

Rodgers + Hammerstein's Cinderella (Beane musical)

Musical by Rodgers, Hammerstein and Beane (2013 adaptation) This article is about the 2013 Broadway version. For the 1957 Rodgers and Hammerstein musical, see Cinderella (Rodgers and Hammerstein musical). Rodgers + Hammerstein's CinderellaOriginal Broadway poster (2013)MusicRichard RodgersLyricsOscar Hammerstein IIBookOscar Hammerstein II Douglas Carter BeaneBasisCinderella by Charles PerraultCinderella by Rodgers and HammersteinPremiereMarch 13, 2013: The Broadway Theatre, New York CityProdu...

 

Duke of Norfolk

Dukedom in the Peerage of England This article needs additional citations for verification. Please help improve this article by adding citations to reliable sources. Unsourced material may be challenged and removed.Find sources: Duke of Norfolk – news · newspapers · books · scholar · JSTOR (January 2017) (Learn how and when to remove this template message) Dukedom of NorfolkArms: Quarterly, 1st: Gules on a Bend between six Cross-crosslets fitchy Argent...

 

Benserazide

Chemical compound BenserazideClinical dataOther namesSerazide, RO 4-4602AHFS/Drugs.comInternational Drug NamesPregnancycategory AU: B3 ATC codeNoneIdentifiers IUPAC name (RS)-2-Amino-3-hydroxy-N′-(2,3,4-trihydroxybenzyl)propanehydrazide CAS Number322-35-0 Yas HCl: 14919-77-8PubChem CID2327IUPHAR/BPS5150DrugBankDB12783as HCl: DBSALT002687ChemSpider2237 Yas HCl: 25109UNII762OS3ZEJUas HCl: B66E5RK36QKEGGD03082 YChEBICHEBI:64187as HCl: CHEBI:31262ChE...

コルク

この記事は検証可能な参考文献や出典が全く示されていないか、不十分です。出典を追加して記事の信頼性向上にご協力ください。（このテンプレートの使い方）出典検索?: コルク – ニュース · 書籍 · スカラー · CiNii · J-STAGE · NDL · dlib.jp · ジャパンサーチ · TWL（2017年4月） コルクを打ち抜いて作った瓶の栓 コルク（木栓、�...

 

Krefeld Zoo

This article's lead section may be too short to adequately summarize the key points. Please consider expanding the lead to provide an accessible overview of all important aspects of the article. (October 2021) Zoo in Uerdinger Str. , Krefeld Zoo KrefeldEntrance51°20′28″N 6°36′3″E / 51.34111°N 6.60083°E / 51.34111; 6.60083Date opened22 May 1938LocationUerdinger Str. 37747800 KrefeldLand area14 ha (0.14 km2)No. of animalsApr. 1000 (without Insects)N...

 

Turkistan (city)

City in Turkistan Region, Kazakhstan This article is about the city in Kazakhstan. For the general region, see Turkestan. Place in Turkistan Region, KazakhstanTurkistan ТүркістанTürkıstanMausoleum of Khoja Ahmed YasawiTurkistanLocation in KazakhstanCoordinates: 43°18′07″N 68°16′09″E / 43.30194°N 68.26917°E / 43.30194; 68.26917Country KazakhstanRegionTurkistan RegionGovernment • Akim (mayor)Nūrbol Tūraşbekov ÄbdısattarūlyPop...

نادي الصواري

  لمعانٍ أخرى، طالع صواري (توضيح). نادي الصواري السعودي الألوان السماوي و الأبيض تأسس عام 1980 م الملعب جازان  السعودية البلد السعودية  الدوري دوري الدرجة الثالثة السعودي الإدارة المالك الهيئة العامة للرياضة الطقم الأساسي الطقم الاحتياطي تعديل مصدري - تعديل   نا�...

 

Indica (Arrian)

This article needs additional citations for verification. Please help improve this article by adding citations to reliable sources. Unsourced material may be challenged and removed.Find sources: Indica Arrian – news · newspapers · books · scholar · JSTOR (December 2016) (Learn how and when to remove this message) Alexander the Great in battle against the Persian King Darius (Pompejan mosaic, probably after a lost painting from the 3rd century BCE,...

 

Lowell Corporation

This article may rely excessively on sources too closely associated with the subject, potentially preventing the article from being verifiable and neutral. Please help improve it by replacing them with more appropriate citations to reliable, independent, third-party sources. (May 2020) (Learn how and when to remove this message) Lowell CorporationIndustryManufacturingFounded1869Headquarters65 Hartwell Street, West Boylston, MassachusettsProductsRatchets and other hand tools for High Line and ...

Northwestern University

Private university in Evanston, Illinois, U.S.This article is about the private research university in Illinois, United States. For other uses, see Northwestern University (disambiguation). Northwestern UniversityLatin: Universitas NorthwesternMottoQuaecumque sunt vera (Latin)On seal: Ὁ Λόγος πλήρης χάριτος καὶ ἀληθείας (Greek)Motto in EnglishWhatsoever things are true (Philippians 4:8 AV)The Word full of grace and truth (John 1:14)TypePrivate research un...

 

دانيال أليخاندرو هرنانديز

دانيال أليخاندرو هرنانديز   معلومات شخصية الميلاد 10 ديسمبر 1990 (العمر 33 سنة)ميديلين  الطول 1.76 م (5 قدم 9 1⁄2 بوصة) مركز اللعب وسط الجنسية كولومبيا  مسيرة الشباب سنوات فريق ليونيس المسيرة الاحترافية1 سنوات فريق م. (هـ.) 2011 ليونيس 2 (0) 2012–2013 Cortuluá [الإنجليزية]...

 

Washington County, Oklahoma

För andra countyn med samma namn, se Washington County. Washington County County Washington Countys domstolshus i Bartlesville. Land  USA Delstat  Oklahoma Huvudort Bartlesville Area 1 099 km² (2010)[1]  - land 1 076 km² (98%)  - vatten 22,8 km² (2%) Folkmängd 50 976 (2010)[2] Befolkningstäthet 47 invånare/km² Grundat 1907  - uppkallat efter George Washington Tidszon CST (UTC-...

Дибала, Пауло

У этого человека испанская фамилия; здесь Эсекьель — фамилия отца, Дибала — фамилия матери. Пауло Дибала Общая информация Полное имя Пауло Бруно Эсекьель Дибала Прозвище Сокровище (исп. La Joya)[1][2] Родился 15 ноября 1993(1993-11-15)[3][4][…] (30 лет)Лагуна-Ларга, К�...

 

Mormon colonies in Mexico

LDS church settlements in Mexico This article needs additional citations for verification. Please help improve this article by adding citations to reliable sources. Unsourced material may be challenged and removed.Find sources: Mormon colonies in Mexico – news · newspapers · books · scholar · JSTOR (November 2009) (Learn how and when to remove this message) Academia Juárez, part of the Mormon community from Colonia Juárez. The Mormon colonies in Mexi...

 

Menara Jin Mao

Gedung Jin Mao dilihat dari The Bund. Gedung Jin Mao atau Menara Jin Mao (Templat:Zh-cpl) adalah sebuah pencakar langit landmark 88-lantai di area Lujiazui di distrik Pudong di Shanghai, Republik Rakyat Tiongkok. Dia berisi perkantoran dan hotel Shanghai Grand Hyatt. Pada 2005, dia merupakan gedung tertinggi di RRT, ke-lima tertinggi di dunia berdasarkan ketinggian atap dan ke-7 berdasarkan ketinggian pinnacle. Bersamaan dengan Menara Oriental Pearl, dia merupakan karya pusat di skyline Pudon...

Cortes Gerais

Legislature of the Kingdom of Portugal, 1822–1910 Not to be confused with Portuguese Cortes or Cortes Generales. General Courts Cortes GeraisTypeTypeUnicameral (1822–1826)Bicameral (1826–1910) HousesChamber of Peers (1826–1838; 1842–1910)Chamber of Senators (1838–1842)Chamber of DeputiesHistoryFounded1822Disbanded1910LeadershipFirst President of the Chamber of PeersNuno Caetano Álvares Pereira de Melo, 6th Duke of Cadaval Last President of the Chamber of PeersGonçalo Pereira da ...

 

Buda Engine Co.

Buda Engine Company Logo Rechtsform Kapitalgesellschaft Gründung 1881 Auflösung 1953 Auflösungsgrund Übernahme durch Allis-Chalmers Sitz Harvey, Cook County, Illinois, USA Leitung George Chalender Branche Verbrennungsmotoren, Landmaschinen, Gleisbau, Werklogistik Die Buda Engine Company war ein US-amerikanischer Motorenhersteller mit Sitz in Illinois. Das Unternehmen zählte 106[1] überwiegend US-amerikanische Nutzfahrzeughersteller zu seinen Kunden und war auch ein bedeutender ...