Tax planning involves conceiving of and implementing various strategies in order to minimize the amount of taxes paid for given period. For a small business, minimizing the tax liability can provide 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 expense only to gain a tax deduction. While purchasing necessary equipment prior to the end of tax year can be a valuable tax planning strategy, marking 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 employ a professional bookkeeper or accountant, small business owners should keep careful tabs on theirs own tax preparation in order to take advantage of all possible

稅收籌劃涉及的設(shè)想和實(shí)施各種策略的目的是盡量減少對一定時(shí)期內(nèi)支付的稅款。對于一個(gè)企業(yè)，盡量減少稅務(wù)負(fù)擔(dān)可以提供更多的錢費(fèi)用于支付費(fèi)用和用于投資。通過這種方式，稅收籌劃工作可以籌集更多資金來源。根據(jù)小企業(yè)的企業(yè)家雜志顧問，兩個(gè)基本規(guī)則適用于稅務(wù)規(guī)劃。首先，小企業(yè)不應(yīng)該承擔(dān)的額外開支只獲得稅收減免。在納稅年度結(jié)束時(shí)購買必要的設(shè)備可以成為有價(jià)值納稅籌劃方法，使不必要的采購不建議。第二，小企業(yè)要始終企圖盡可能推遲納稅。推遲納稅使該公司能夠利用這些錢免息，有時(shí)甚至是賺取利息稅，直到下一次到期。
專家建議企業(yè)家和小企業(yè)主在每一個(gè)納稅年度的年中進(jìn)行正式的稅收籌劃會議。這會給他們制定納稅計(jì)劃提供足夠的時(shí)間。這種意識對于小企業(yè)家說來很重要，因?yàn)檫@可以節(jié)約稅收支出。即使企業(yè)中有專業(yè)會計(jì)人員，中小企業(yè)主也應(yīng)該細(xì)心關(guān)注稅務(wù)籌劃工作，不錯(cuò)過能夠節(jié)稅的每一個(gè)機(jī)會。“不論是你否任用一個(gè)企業(yè)外部人員來幫助你進(jìn)行節(jié)稅工作，你都應(yīng)該了解稅法的基本規(guī)定” 艾伯特說，“就像你不會將自己的錢交給別人管理一樣，你也不應(yīng)盲目讓別人去完成管理你的納稅的責(zé)任”。弗雷德里克在他的書中寫到：“稅收知識擁有強(qiáng)大的盈利的可能性。知道稅法規(guī)定可以在競爭中給你提供更好的底線?！?br>