美国论文代写哪里好：缴纳税款
正常情况下，没有人会等着缴纳超出其义务允许的税款。因此，合理安排税务工作对纳税人进行纳税筹划具有重要意义。此外，它还有助于获得个人或企业的税收优惠结果。在参与筹划税收筹划的过程中，避税与逃税的区别起着重要的作用。避税是在法律允许的范围内，利用各种手段减少可能欠下的税款，但逃税是一种犯罪行为。偷税漏税包括少报应纳税所得额、隐瞒资产或收入来源信息、伪造记录等，是ATO不能接受的。显然，投资的资本利得与投资的资本损失之间的股票投资，西里尔是非常聪明的采取行动，触发对该处置抵消了资本利得的一年。在严格遵守法律规定的情况下，这可能会产生有利于减少税收的税收结果，但也会利用法律上的一些弱点来达到有利的税收结果。因此，考虑以下因素，一般反避税税部分IVA在本次交易中是否适用于Cyril。
美国论文代写哪里好：缴纳税款
因此,IVA部分将只适用于一个安排在西里尔为两种情况:是否西里尔获得税收从计划中获益,或者,西里尔的事务进展可以被考虑到确定八个法定因素客观地确定如果计划进入,或开展的主要目的获得税收优惠。最初，必须确定一个方案。“计划”包括任何协议、安排、谅解、承诺或承诺，不论该等协议、安排、承诺或承诺是否“明示或隐含”或“可强制执行，旨在通过法律程序强制执行”。此外，这种方案还涉及纳税人或其他第三方的参与。因此，西里尔跟着他的财务顾问，卖掉了他在ABC银行的股份，并引发了资本损失以抵消资本收益。这是计划，因为获得计划利益是他进行交易的主要目的。当澳大利亚税务局(ATO)发现与投资收入相比，税收抵扣幅度过大时，将发出警报。专员必须行使其酌情权作出IVA部份的裁定。例如，根据第177F条，如果税收优惠涉及资本损失，专员有权取消西里尔的税收优惠。
美国论文代写哪里好：缴纳税款
Normally, no one is waiting to pay any more taxes than their obligation permit. Therefore, it is important doing tax planning to taxpayer because of the legitimate arranging of tax affairs. Also, it helps to obtain a favourable tax result of personal or business. While taking part to prepare the tax planning, distinguishing between tax avoidance and tax evasion has played a major role. Tax avoidance is using tactics to reduce what may be owed, by means within the law but tax evasion is a criminal act. Tax evasion included understates assessable income, hiding the information of asset or income source or falsifying records, which is unacceptable for ATO.Obviously, the capital gains on investment to the capital loss of investment between the stock investment, Cyril is very smartly to take an action to trigger on that disposal offset the capital gains generated in the year. This may generate a favourable tax result to minimize tax while staying strictly within the law, but taking advantage of some weakness in the law to achieve a favourable tax outcome.As a result, the following factors are considered that whether the General Anti-Avoidance Tax Part IVA will apply to Cyril during this transaction or not.
美国论文代写哪里好：缴纳税款
Thus, Part IVA will only apply to an arrangement in Cyril for two situations:Whether Cyril obtain a tax benefit from a Scheme, or;The transaction of Cyril proceeded actually was ascertained by considering the 8 statutory factors to determine objectively if a scheme entered into, or carried out, for the dominant purpose of obtaining a tax benefit.Initially, a scheme has to be identified. ‘A scheme’ is included any agreement, arrangement, understanding, promise or undertaking, whether are ‘expressed or implied’ or ‘enforceable, intended to be enforceable by legal proceedings’ or not. Besides, this kind of scheme involves with that entered by taxpayer or another third party. Consequently, Cyril followed his financial adviser, sold his ABC bank shares and triggered capital losses to offset against the capital gains. This is scheme as obtaining a scheme benefit is the dominant purpose why he entered into transaction. The Australia Taxation Office (ATO) will be alerted when they detect excessively large deductions of tax offsets when compared to investment income. The Commissioner must exercise his discretion to make a Part IVA determination. For example, under section 177F, Commissioner is authorised to cancellation the tax benefit of Cyril if the tax benefit relates to the incurring of a capital loss.
