The end of the year is a busy, if notthebusiest, time of year for small business owners. You’re gearing up for the start of a new year and trying to wrap things up before the year comes to a close. One thing that should be on your mind during this time of year—aside from holiday shopping, parties, and gifts—is year-end tax planning.

‘Tis the season for year-end tax planning

今年年底是整理您的黄金时间accounting books并准备推动您的业务前进。但是，如果没有仔细的年终税收计划，您就可以让公司退缩，使税务时间比以前更加压力。

不确定您的年终税收计划从哪里开始？不用担心。请按照下面的小型企业结束税务清单，以在新年之前将球滚动。

1. Don’t wait until the very last minute

All business owners are guilty of procrastinating at some point or another. “I’ll do it tomorrow” turns into “I’ll do it next week.” Then all of a sudden, you’re left scrambling to get what you need done at the eleventh hour.

When it comes to year-end tax planning, the last thing you want to do is put it off until the last minute. As you prepare to roll into the new year, don’t delay tax planning. The earlier you start, the better off you will be come filing time.

To avoid last-minute tax planning, set aside time in your schedule each week at the end of the year (e.g., each week in December) to sit down and chip away at your tax planning duties. You can even set reminders for yourself (e.g., on your phone or calendar) to take a step back from other tasks and spend time working on your year-end tax planning. So, mark your calendar and get a head start! As soon as you know it, tax season will be here yet again.

2. Assess your business’s financial health

Year-end is the perfect time to assess your business’s financial health. To find out how well your business is doing, take a look at yourfinancial statements:

• Balance sheet
• Income, or profit and loss, statement
• 现金流量表
• Statement of retained earnings

你可以用你的财务报表,看看哟ur company had gains or losses throughout the year. Dig into the causes behind each gain or loss and use your findings to make adjustments for the new year and set financial goals. You can also use your statements to see where you may need to cut back expense-wise and help build your budget for the new year.

将今年的陈述与前几年进行比较，以查看您的立场以及您是否在财务上得到改善。比较您的陈述，使您可以看到您的公司进步多远以及您的财务状况是否健康。它还可以帮助您发现财务问题并在滚雪球失控之前解决它们。

3.推迟或加速收入

Want to lessen your tax liability? Consider deferring income. The income you receive by December 31 counts as income for the current year. You can lessen your current year tax liability by postponing income to after January 1.

在1月1日之后推动付款日期将其延长为收入，直到下一个纳税年度，使您有更多时间支付营业收入税。

如果您希望明年处于较低的税收范围内，则可能还想推迟收入，因为您将以较低的税率缴税。

你推迟收入的方式取决于您的accounting method. For example, if you use现金基础会计, you can delay income by sending your invoices later than usual. You can also make the due dates on your invoices for next year instead of the current year. With cash-basis accounting, you record income when you receive it. So, income won’t show up on the current year’s tax return if you receive it the following year.

Don’t defer income if you have an immediate need for the cash. Assess your expenses before deciding to postpone income.

You may also opt to accelerate income to the current year. If business is booming and you’re expecting to be in a higher tax bracket next year, consider accelerating income. By accelerating income, you invoice and collect more payments this year so that more income is taxed at your current tax rate.

Check with an accountant to determine whether it’s worth it for you to defer or accelerate any income.

4. Determine what tax deductions you’re eligible for

Before closing your books at year-end, find out which tax deductions you’re eligible for. Know the deductions that apply to your business and how to correctly deduct them.

Some common小企业税减免包括：

• 在家办公
• Employee expenses
• Business use of a car
• 旅行开支
• Charitable contributions

Each business expense has its own method for deducting. Follow the IRS rules before claiming a tax deduction.

如果您利用商业税收减免，请保留准确的会计记录，以证明您的扣除额是用于业务费用。

5. Make necessary purchases

Want to maximize deductions? Who doesn’t? One way to maximize deductions is to spend money on items your small business needs before the year comes to an end.

Here are some tax-deductible things you may want to purchase before the end of the year:

• 办公用品（例如，纸）
• Equipment (e.g., computer)
• Company vehicle
• 机械

Think about what kinds of items you need to purchase before year-end. Is your printer on its last leg? Are you running low on supplies? Create a list of purchases you can make this year to get the most out of your deductions and reduce this year’s taxes.

6. Establish a retirement plan

Does your business have a retirement plan? If not, now may be the best time to set up or contribute to a retirement plan.

Establishing or contributing to a retirement account can help reduce your taxable income. Business owners have differenttypes of retirement plansto choose from, including:

• 401(k)
• SIMPLE IRA
• SEP IRA

Let’s see one of the plan options in action. Say you set up a 401(k) plan before the end of the year. Because you set one up, you can deduct any contributions made to the plan when you file your tax return.

请记住，每个企业的税收情况都不同。在进行飞跃并制定您的业务退休计划之前，请进行研究并与税务专业人士讨论您的选择。

7. Evaluate your accounting process

Your recordkeeping process plays a big role in how efficiently you file your taxes. The more organized and up-to-date your books are, the easier it is to fill out yourbusiness tax return。通过扎实的会计流程，您可以避免错误，有可能获得更高的退款，并享受无麻烦的纳税申请。

When it comes to accounting processes, every business is different. Some options you have for recordkeeping include:

• Manually tracking account information (e.g., spreadsheet)
• Utilizing accounting software alongside an accountant
• Hiring an accountant to handle your books for you

Maybe you find that your current method doesn’t give you enough bang for your buck. Or, maybe you’re looking for a way to streamline your books so you don’t have to do it all yourself. Whatever the case may be, year-end is a great time to evaluate your accounting process.

Not sure if you should make the switch to another process? Compare your options below:

Manually recording transactions可能很耗时。而且，它可以使您的书更容易出现错误。但是，这是最便宜的会计解决方案。如果您想削减成本，则手工记录交易似乎很有吸引力，但请记住，错误是昂贵的。

会计软件helps you complete bookkeeping tasks quickly, organize transactions, and calculate account totals without having to spend an arm and a leg. By automating your accounting records, you can keep your records organized and have more time for other business tasks. And, you can easily access reports to pass along to your accountant.

Hiring an accountant完成所有簿记是最昂贵的会计解决方案。如果您雇用会计师，则无需担心管理书籍或制作accounting errors。Your accountant compiles financial statements and calculates totals for you. But, keep in mind that those perks may cost you a pretty penny if you don’t do any of the day-to-day legwork (e.g., use accounting software for organized books).

8. Consult a tax preparer

To ensure you’re roaring and ready to go for the new year, set up a time to talk with your accountant or tax preparer before the year comes to a close.

税务专业人士是小型企业的绝佳资源。他们可以为您提供建议，以帮助您获得更高的退税并降低负债。更不用说，税务准备者可以帮助您避免纳税申报表中的错误，从而避免出现头痛和财务问题。

Talk to a tax professional to find out what kind of records you need and to get an estimate of your tax liability. Give yourself an ample amount of time to meet with your tax preparer and discuss your taxes. Remember, tax professionals are busy at year-end, too.

9. Claim bonus depreciation

If you’re like many other business owners, you’ve probably purchased equipment, furniture, etc. for your business. Typically, tax rules require you to depreciate certain items over their useful life. However, bonus depreciation allows you to write off 100% of those costs on your 2021 return.

Thanks to changes with the Tax Cuts and Jobs Act, business owners can now get a first-year bonus depreciation for qualified used and new property that was acquired and placed during the 2021 business year.

If you’re on the fence about buying a new piece of equipment, purchasing some furniture, or upgrading your computers before year-end, consider making the move before the year is over.

请记住，并非所有资产都符合奖励折旧。在进行任何购买并试图索赔奖金折旧之前，请咨询会计师，以确保您采取正确的举动。

Need help getting your books roaring and ready to go for the new year? Check out ourFREE指导，Are Your Books Ready for Year-end, for a list of must-do year-end accounting tasks.

Tips for smooth small business year-end tax planning

Want this year’s tax planning to go off without a hitch? Keep the following tips in mind:

• Be proactive
• Don’t panic
• Create a checklist (or just use ours!)
• Set reminders for yourself
• Take things one step at a time (aka do a little bit each day or week)
• Consult a tax professional with questions
• Ask for help, if needed

年终税收计划不一定是一个压力很大的过程。只要您提出游戏计划并且不要推迟税收计划任务，您就可以在令人恐惧的年终税收计划季节中幸存下来，并以自己的方式幸存。

This article was updated from its original publication date of November 22, 2016.

This is not intended as legal advice; for more information, please点击这里。