某市高新技術公司為增值稅一般納稅人，主要銷售技術含量很高的設備，該公司銷售設備的同時，還需要向客戶提供技術指導。假設公司全年不含稅銷售收入3000萬元，全年可抵扣進項稅額150萬。
　　應納增值稅=3000×17%-150=360萬元；
　　應納城建稅及附加=360×10%=36萬元；
　　方案1應納稅總計=360+36=396萬元。
　　經調查，公司增值稅稅負偏高，原因主要是由于設備銷售后需要為客戶提供較長時間的技術指導、咨詢，銷售額中的1/3屬于收取的該類費用。
　　如果該公司另成立一家技術咨詢服務公司，專門進行設備的相關技術服務。則稅負情況：
　　應納增值稅=2000×17%—150=190萬元；
　　應納營業稅=1000×1.17×5%=58.5萬元；
　　應納城建稅及附加=（190+58.5）×10%=24.85萬元；
　　方案2應納稅總計=190+58.5+24.85=273.35萬元。

Tax planning involves conceiving of and implementing various strategies in order to minimize the amount of taxes paid for a given period. For a small business, minimizing the tax liability can provide more money for expenses, investment, or growth. In this way, tax planning can be a source of working capital. According to The Entrepreneur Magazine Small Business Advisor, two basic rules apply to tax planning. First, a small business should never incur additional expenses only to gain a tax deduction. While purchasing necessary equipment prior to the end of the tax year can be a valuable tax planning strategy, making unnecessary purchases is not recommended. Second, a small business should always attempt to defer taxes when possible. Deferring taxes enables the business to use that money interest-free, and sometimes even earn interest on it, until the next time taxes are due.
Experts recommend that entrepreneurs and small business owners conduct formal tax planning sessions in the middle of each tax year. This approach will give them time to apply their strategies to the current year as well as allow them to get a jump on the following year. It is important for small business owners to maintain a personal awareness of tax planning issues in order to save money. Even if they employ a professional bookkeeper or accountant, small business owners should keep careful tabs on their own tax preparation in order to take advantage of all possible opportunities for deductions and tax savings. "Whether or not you enlist the aid of an outsider, you should understand the basic provisions of the tax code," Albert B. Ellentuck wrote in the Laventhol and Horwath Small Business Tax Planning Guide. "Just as you would not turn over the management of your money to another person, you should not blindly allow someone else to take complete charge of your tax paying responsibilities." In addition, as Frederick W. Dailey wrote in his book Tax Savvy for Small Business, "Tax knowledge has powerful profit potential. Knowing what the tax law has to offer can give you a far better bottom line than your competitors who don't bother to learn."
剩下的文章和翻譯要的私聊

Discussion of "Taxable Income as a Performance Measure: The Effects of Tax Planning and
Eamings Quality 看看這個題目怎么樣？合適的話回復我只有英文，無翻譯

稅收籌劃，有！！

中小企業的稅收籌劃，某公司為例，可以

有 十分畢業論文

選取某個企業，介紹一下選題背景，企業情況，存在問題 ，存在問題的原因，及對策就行。

最好的辦法是,你用中文寫好,請人用英語翻譯,這樣會更加有效果.