Discover the disadvantages of forming a LLC (Limited Liability Company) for your small business. Learn about the pitfalls of self-employment taxes, initial and ongoing financial costs, state regulations, limited growth potential, transferable ownership challenges, fringe benefits issues, record-keeping requirements, professional restrictions, limited lifespan, and perceived lack of prestige. Before deciding on an LLC structure, consult with legal and financial advisors to evaluate all aspects and determine the best option for your business.
10 Cons or Disadvantages of LLC: Introduction to LLCs
Forming a Limited Liability Company (LLC) is a popular choice for small business owners due to its flexibility and protection against personal liability. However, like any business structure, there are some disadvantages to consider before forming an LLC.
1. Self-Employment Taxes
One significant drawback of an LLC is the self-employment taxes. Business owners are considered self-employed, which means they must pay both the employer and employee portions of Social Security and Medicare taxes, often resulting in higher tax costs compared to a corporation.
2. Initial and Ongoing Financial Costs
From state filing fees to annual maintenance costs, forming an LLC can be expensive. The initial setup and state-required fees can vary, creating additional financial burdens for small businesses.
3. State Variations
LLC regulations vary significantly from state to state, which can be confusing for new business owners. Ensuring compliance with all state laws and requirements can be complex and time-consuming.
4. Limited Growth Potential
LLCs may face limitations in raising capital compared to corporations. This structure does not offer shares of stock, making it less attractive to investors seeking equity investments.
5. Transferable Ownership
Transferring ownership in an LLC can be complicated. Unlike corporations, where shares are easily transferable, LLC members need unanimous consent to transfer their membership interests, which can hinder the ease of business continuity.
Although not as extensive as a corporation, LLCs still face stringent record-keeping and operational requirements. Failing to maintain these can jeopardize liability protection.
8. Professional Restrictions
Certain licensed professionals, such as doctors and lawyers, may not be allowed to form an LLC depending on state laws. This restricts the available options for structuring professional practices.
9. Limited Lifespan
In many states, an LLC’s lifespan is limited by the departure or death of its members. Unlike corporations that have perpetual existence, an LLC may dissolve unless otherwise specified in an operating agreement.
10. Perceived Lack of Prestige
Potential partners, clients, and investors might perceive an LLC as less prestigious compared to a corporation. This perception could affect business opportunities and relationships.
Conclusion
While forming an LLC offers numerous benefits, these disadvantages highlight the importance of evaluating all aspects before deciding on the best structure for your business. Consulting with legal and financial advisors can provide valuable insights tailored to your specific situation.
Learn about the definition of apartheid, its origins, key features, and the end of apartheid in South Africa. Discover the legacy of apartheid and its impact on social and economic disparities in the country. Understand the importance of addressing the injustices of the past and working towards a more just and equal society for all.
The Definition and Legacy of Apartheid: South Africa’s System of Racial Segregation and Discrimination
What is the definition of apartheid? Apartheid is a term that originated in South Africa and refers to a system of institutionalized racial segregation and discrimination. The word itself is derived from Afrikaans, a language spoken in South Africa, and means “apartness” or “separateness”. Apartheid was officially implemented in 1948 and remained in place until 1994.
Under apartheid, the South African government enforced strict racial classifications, dividing the population into four main racial groups: White, Black, Coloured (mixed-race), and Indian/Asian. These racial categories determined where individuals could live, work, receive an education, and even marry. Apartheid aimed to maintain white minority rule and to ensure the dominance and superiority of the white population over all other racial groups.
The roots of apartheid can traced back to the colonization of South Africa by the Dutch in the 17th century. The Dutch settlers, known as Boers or Afrikaners, established a system of racial segregation and control over the indigenous African population. This system further reinforced during British colonial rule in the 19th century.
However, it was only in 1948, when the National Party came to power, that apartheid officially implemented as government policy. The National Party, led by Prime Minister Daniel F. Malan, believed in the superiority of the white race and sought to maintain white dominance through a series of discriminatory laws and policies.
The Key Features of Apartheid
Apartheid characterized by a wide range of laws and regulations that enforced racial segregation and discrimination. Some of the key features of apartheid included:
1. Racial Classification and Population Registration:
All individuals were classified according to their race and had to carry identification documents stating their racial category. This classification determined where individuals could live, work, and access public services.
2. Separate Amenities Act:
Public facilities such as schools, hospitals, parks, and even beaches segregated based on race. Separate facilities were provided for each racial group, with the resources and quality of services being vastly unequal.
3. Group Areas Act:
Under this act, different areas of the country designated for specific racial groups. POC individuals forcibly removed from areas designated for white occupation and relocated to segregated townships or homelands.
4. Pass Laws:
POC individuals required to carry passbooks at all times, which contained personal information and details of their employment. These passbooks used to control the movement of people of color individuals and restrict their access to certain areas.
5. Bantu Education Act:
Education segregated, with separate schools and curricula for each racial group. POC schools received significantly less funding and resources, resulting in a substandard education for POC students.
6. Prohibition of Mixed Marriages Act:
This act made it illegal for individuals from different racial groups to marry or have sexual relationships. It aimed to prevent the mixing of races and maintain racial purity.
The End of Apartheid
Despite the oppressive nature of apartheid, it faced widespread resistance from both domestic and international sources. The African National Congress (ANC), led by figures such as Nelson Mandela, played a crucial role in the fight against apartheid.
International pressure, in the form of economic sanctions and diplomatic isolation, also contributed to the eventual dismantling of apartheid. The United Nations and various countries around the world condemned apartheid as a violation of human rights and supported the anti-apartheid movement.
In 1990, South African President F.W. de Klerk announced the lifting of the ban on the ANC and released Nelson Mandela from prison after 27 years of incarceration. Negotiations between the government and the ANC led to the adoption of a new constitution in 1993 and the first democratic elections in 1994, which marked the end of apartheid.
The Legacy of Apartheid
The legacy of apartheid continues to impact South Africa today. While the formal system of apartheid has been dismantled, the effects of decades of racial discrimination and inequality are still evident.
Social and economic disparities persist, with significant gaps in income, education, and access to basic services between different racial groups. The process of reconciliation and addressing the injustices of the past is an ongoing challenge for the country.
However, South Africa has made significant progress in the post-apartheid era, with the establishment of a democratic government, the promotion of human rights, and efforts to promote equality and inclusivity.
It is important to remember the history of apartheid as a reminder of the dangers of institutionalized racism and discrimination and to continue working towards a more just and equal society for all. Above you may understand the definition of apartheid.
Learn about the definition of blackmail, its implications, and the ethical concerns surrounding this practice. Understand the legal perspective on blackmail and how it undermines fairness and justice. Discover ways to protect yourself from falling victim to blackmail and create a society that values honesty and integrity.
Understanding Definition of Blackmail: A Closer Look at This Unethical Practice
Blackmail is a term that carries a heavy weight. Just hearing the word can evoke feelings of fear, anxiety, and uncertainty. But what exactly is blackmail? In this article, we will delve into the definition of blackmail, its implications, and the ethical concerns surrounding this practice. This blog post explains what does SEO stand for, why it is important, and how it works.
What is Blackmail?
Blackmail is a form of coercion or manipulation in which one party threatens to reveal damaging or embarrassing information about another person unless certain demands met. These demands can range from financial compensation to the fulfillment of specific actions.
At its core, blackmail involves exploiting someone’s vulnerabilities or secrets for personal gain. It preys on the fear and desperation of the victim, leaving them with limited options and a sense of powerlessness. Explore the meaning of redemption and its implications in different contexts.
The Legal Perspective
From a legal standpoint, blackmail considered a criminal offense in many jurisdictions. It often categorized as a form of extortion, which involves using threats to obtain something of value. The severity of the offense varies depending on the jurisdiction, but it is universally condemned as an unethical and immoral act.
Blackmail is not only illegal but also detrimental to the fabric of society. It erodes trust, damages relationships, and undermines the principles of honesty and integrity that are essential for a functioning society.
The Ethical Implications
Blackmail raises numerous ethical concerns, primarily because it violates the autonomy and dignity of the victim. It exploits their vulnerabilities and manipulates them into compliance, leaving them feeling violated and powerless.
Furthermore, blackmail undermines the principles of fairness and justice. It allows the blackmailer to bypass legal channels and take matters into their own hands, often resulting in an unjust resolution.
Additionally, blackmail perpetuates a culture of fear and secrecy. It creates an environment in which individuals are afraid to be open and honest, for fear of their personal information being used against them.
Protecting Yourself from Blackmail
While the responsibility for blackmail lies solely with the perpetrator, there are steps you can take to protect yourself from falling victim to this unethical practice:
Guard Your Personal Information: Be cautious about sharing sensitive information with others, especially those you do not trust.
Strengthen Your Support System: Surround yourself with trustworthy individuals who can provide guidance and support in difficult situations.
Report the Incident: If you find yourself being blackmailed, it is important to report the incident to the authorities. They can provide you with the necessary guidance and support to address the situation.
Seek Legal Advice: Consult with a legal professional who can help you understand your rights and options in dealing with blackmail.
In Conclusion
Blackmail is a reprehensible act that preys on the vulnerabilities and fears of others. It is illegal, unethical, and damaging to both individuals and society as a whole. By understanding the definition of blackmail and its implications, we can work towards creating a society that values honesty, integrity, and respect for one another.
Learn everything you need to know about federal taxes in this comprehensive guide. From filing requirements to deductions and credits, we break down the key aspects of federal taxes to help you make informed decisions and optimize your tax situation.
Understanding Federal Taxes: A Comprehensive Guide
When it comes to managing your finances, understanding federal taxes is crucial. Whether you’re an individual or a business owner, knowing the ins and outs of the tax system can help you make informed decisions and avoid potential pitfalls. In this comprehensive guide, we will break down the key aspects of federal taxes, from filing requirements to deductions and credits. In the final analysis, financial and tax consulting services are a branch of corporate consulting management.
Filing Requirements
One of the first things to understand is whether you need to file a federal tax return. Generally, if your income exceeds a certain threshold, you are required to file. The thresholds vary depending on your filing status and age. It’s important to stay up to date with the latest requirements to avoid penalties and interest.
Types of Federal Taxes
There are several types of federal taxes that you may encounter. The most common ones include:
Income Tax: This is the tax on your earnings, whether you’re an employee or self-employed. It is calculated based on your taxable income, which is your total income minus any deductions or credits.
Self-Employment Tax: If you’re self-employed, you’re responsible for paying both the employer and employee portions of Social Security and Medicare taxes. This is known as the self-employment tax.
Capital Gains Tax: When you sell an asset such as stocks, bonds, or real estate, you may be subject to capital gains tax. The tax rate depends on how long you hold the asset and your income level.
Payroll Tax: If you’re an employee, your employer withholds payroll taxes from your paycheck to fund programs such as Social Security and Medicare.
Deductions and Credits
One of the ways to reduce your tax liability is by taking advantage of deductions and credits. Deductions reduce your taxable income, while credits directly reduce your tax bill. Some common deductions and credits include:
Standard Deduction: This is a set amount that reduces your taxable income. The amount varies depending on your filing status.
Itemized Deductions: Instead of taking the standard deduction, you can choose to itemize your deductions. This may be beneficial if your eligible expenses exceed the standard deduction amount.
Child Tax Credit: If you have dependent children, you may qualify for the child tax credit, which can reduce your tax bill by a certain amount per child.
Education Credits: There are several credits available for education-related expenses, such as the American Opportunity Credit and the Lifetime Learning Credit.
Tax Planning and Resources
Tax planning is an essential part of managing your finances. By understanding the tax laws and utilizing available resources, you can optimize your tax situation. Here are some tips:
Stay organized: Keep track of your income, expenses, and receipts throughout the year to make tax filing easier.
Consult a tax professional: If you have complex tax situations or need assistance, consider working with a qualified tax professional.
Use online resources: There are numerous online tools and resources available to help you navigate the tax system, from tax calculators to IRS publications.
Conclusion
Understanding federal taxes is essential for individuals and businesses alike. By familiarizing yourself with the filing requirements, types of taxes, deductions, and credits, you can make informed decisions and optimize your tax situation. Remember to stay up to date with the latest tax laws and consult professionals when needed. With proper tax planning and resources, you can navigate the tax system with confidence.
What are the Advantages and Disadvantages of Online Learning? Online learning has become increasingly popular in recent years, offering students the opportunity to pursue their educational goals without having to attend traditional classes. While there are many advantages to online learning, there are also some potential drawbacks that should be considered.
Exploring the Pros, Advantages, Disadvantages, and Cons of Online Learning: What You Need to Know
This article will explore the pros and cons of online learning so that students can make an informed decision about whether or not it is the right choice for them, What is online accounting software?
One of the primary advantages of online learning is the flexibility it offers. Students can access course materials and lectures at any time, allowing them to work around their schedules. This can be especially beneficial for those who have full-time jobs or other commitments that make attending traditional classes difficult. Additionally, online learning can be more cost-effective than traditional classes, as students can often access course materials for free or at a reduced cost.
However, some potential drawbacks to online learning should be taken into consideration. For example, online courses may not provide the same level of interaction with instructors and other students as traditional classes. Additionally, online courses may require more self-discipline and motivation than traditional classes, as students must be able to stay on track and complete assignments without the guidance of an instructor. Finally, online courses may not provide the same level of support as traditional classes, as students may not have access to the same resources or assistance.
Overall, online learning can be a great option for those who are looking for a flexible and cost-effective way to pursue their educational goals. However, it is important to consider the potential drawbacks of online learning before making a decision. By weighing the pros and cons of online learning, students can make an informed decision about whether or not it is the right choice for them.
10 Advantages and Disadvantages of Online Learning; Photo by Kaushal Moradiya.
The Benefits of Online Learning: How It Can Help You Achieve Your Goals
Online learning has become increasingly popular in recent years and for good reason. It offers several benefits that can help students achieve their educational and career goals. Here are some of the advantages of online learning:
Flexibility: One of the biggest advantages of online learning is the flexibility it offers. Students can access course materials and lectures at any time, from any location, and can work at their own pace. This makes it easier for students to fit their studies into their busy schedules.
Cost: Online learning is often more affordable than traditional classroom learning. Many online courses are free or low-cost, and students can save money on transportation and other costs associated with attending a physical campus.
Variety: Online learning offers a wide variety of courses and programs. Students can choose from a range of topics and disciplines, and can even take courses from different universities and colleges.
Interaction: Online learning can be just as interactive as traditional classroom learning. Students can participate in discussion forums, chat rooms, and other online activities to engage with their peers and instructors.
Accessibility: Online learning is accessible to anyone with an internet connection. This makes it easier for students who may not have access to a physical campus to pursue their educational goals.
Overall, online learning offers several benefits that can help students achieve their educational and career goals. It is flexible, cost-effective, and offers a wide variety of courses and programs. It is also accessible to anyone with an internet connection, making it easier for students to pursue their educational goals.
The Drawbacks of Online Learning: What You Should Consider Before You Start
Online learning has become increasingly popular in recent years, offering students the opportunity to pursue their educational goals from the comfort of their own homes. However, some drawbacks to online learning should be considered before taking the plunge.
First, online learning can be isolating. Without the face-to-face interaction of a traditional classroom, students may find it difficult to stay motivated and engaged in their studies. Additionally, online learning can be more difficult for those who are not self-motivated or who lack the discipline to stay on task.
Second, online learning can be more expensive than traditional learning. While tuition costs may be lower, students may have to pay for additional materials such as textbooks, software, and other supplies. Additionally, students may have to pay for internet access and other technology-related costs.
Third, online learning can be more difficult to transfer credits. Many universities and colleges do not accept credits earned through online courses, making it difficult for students to transfer their credits to another institution.
Finally, online learning can be more difficult to monitor. Without the presence of a teacher or professor, it can be difficult to ensure that students are completing their assignments and staying on track. Additionally, it can be difficult to ensure that students are not cheating or plagiarizing their work.
Online learning can be a great way to pursue educational goals, but it is important to consider the drawbacks before taking the plunge. Students should weigh the pros and cons of online learning and decide if it is the right fit for them.
10 Advantages and Disadvantages of Online Learning
10 Advantages of Online Learning: How It Can Help You Reach Your Goals
Online learning has become increasingly popular in recent years, offering students the opportunity to pursue their educational goals from the comfort of their own homes. This type of learning has many advantages, including convenience, cost savings, and the ability to customize learning experiences. Here are 10 advantages of online learning that can help you reach your goals.
Flexibility: Online learning offers students the flexibility to study at their own pace and on their schedule. This allows students to fit their studies into their daily lives, making it easier to balance work, family, and other commitments.
Cost Savings: Online learning can be more cost-effective than traditional classroom learning. Online courses often require fewer materials and can be taken from anywhere with an internet connection.
Accessibility: Online learning is accessible to anyone with an internet connection, regardless of location or physical ability. This makes it easier for students to access educational opportunities that may not be available in their local area.
Variety: Online learning offers a wide variety of courses and programs, allowing students to explore different topics and find the best fit for their interests and goals.
Self-Paced Learning: Online learning allows students to work at their own pace, allowing them to take as much or as little time as they need to understand the material.
Interactivity: Online learning can be more interactive than traditional classroom learning, with students able to participate in discussions, ask questions, and collaborate with peers.
Personalization: Online learning allows students to customize their learning experience to their individual needs and interests.
Networking: Online learning can provide students with the opportunity to network with peers and professionals from around the world.
Technology: Online learning often incorporates the latest technology, such as virtual reality and artificial intelligence, to enhance the learning experience.
Support: Online learning often provides students with access to support services, such as tutoring and academic advising, to help them succeed.
Overall, online learning offers many advantages that can help students reach their educational goals. With its flexibility, cost savings, accessibility, variety, and other benefits, online learning can be a great option for those looking to pursue their educational dreams.
10 Disadvantages of Online Learning: What You Need to Know Before You Start
Limited Interaction: One of the main disadvantages of online learning is the limited interaction between students and instructors. This can make it difficult for students to ask questions and receive feedback promptly.
Technical Difficulties: Technical difficulties can be a major obstacle for online learners. Issues such as slow internet connections, outdated software, and computer malfunctions can all interfere with the learning process.
Lack of Motivation: Without the presence of an instructor or peers, it can be difficult for some students to stay motivated and engaged in the learning process.
Isolation: Online learning can be isolating for some students, as they may not have the opportunity to interact with their peers or instructors in person.
Lack of Structure: Without the structure of a traditional classroom, it can be difficult for some students to stay on track and complete their coursework promptly.
Limited Access to Resources: Online learners may not have access to the same resources as traditional students, such as libraries, laboratories, and other physical facilities.
Difficulty Assessing Student Performance: It can be difficult for instructors to assess student performance in an online learning environment.
Difficulty Adapting to New Technology: Online learners may have difficulty adapting to new technology, such as learning management systems and other online tools.
Increased Risk of Cheating: Online learning can increase the risk of cheating, as students may be able to access course materials and exams from anywhere.
Increased Cost: Online learning can be more expensive than traditional learning, as students may need to purchase additional materials or software.
Features of Supply Chain and Logistics Software. Supply chain and logistics refer to the interconnected processes, activities, and resources involved in the planning, sourcing, procurement, production, transportation, storage, and delivery of goods and services from suppliers to customers. It encompasses the entire journey of a product or service from its origin to the end consumer.
The Essential Guide to 12 Features of Supply Chain and Logistics Software
The supply chain represents the network of organizations, entities, and activities involved in the production, distribution, and delivery of goods or services. It includes suppliers, manufacturers, distributors, retailers, logistics providers, and customers. The goal of the supply chain is to ensure the timely and efficient flow of materials, information, and financial resources across these entities.
Logistics, on the other hand, focuses specifically on the management of the physical movement and storage of goods within the supply chain. It involves activities such as transportation, warehousing, inventory management, packaging, and order fulfillment. Logistics aims to optimize these processes to minimize costs, maximize efficiency, and meet customer demands.
Effective supply chain and logistics management are crucial for businesses to ensure the availability of products or services at the right place, at the right time, and in the right quantity. It involves strategic decision-making, operational planning, and coordination to achieve supply chain goals such as cost reduction, improved customer satisfaction, increased speed and agility, and minimized risks.
Exploring the 12 Features of Supply Chain and Logistics Software
Supply chain and logistics software typically offer a wide range of features to help businesses streamline their operations, improve efficiency, and enhance visibility across the supply chain. While the specific features can vary based on the software provider and the target industry.
Exploring the 12 Features of Supply Chain and Logistics Software; Image by RENE RAUSCHENBERGER from Pixabay
Here are 12 common features found in supply chain and logistics software:
Inventory Management: Allows businesses to track and manage inventory levels, including stock counts, replenishment, and optimization. It may include features such as inventory forecasting, demand planning, and barcode scanning for accurate inventory tracking.
Order Management: Facilitates the management of customer orders, including order processing, order tracking, and order fulfillment. It may include functionalities for order entry, order status updates, and automated order routing.
Warehouse Management: Helps optimize warehouse operations, including receiving, put-away, picking, packing, and shipping. It may include features for warehouse layout optimization, bin and location management, and real-time visibility into inventory movements.
Transportation Management: Supports efficient transportation planning, execution, and tracking. It may include functionalities for route optimization, carrier selection, freight cost management, and real-time shipment tracking.
Supplier Management: Helps manage supplier relationships and activities, including supplier selection, performance monitoring, and supplier collaboration. It may include features for managing supplier contracts, quality control, and supplier scorecards.
Demand Planning and Forecasting: Enables businesses to forecast demand based on historical data, market trends, and other factors. It may include features for demand forecasting, sales, and operations planning, and demand collaboration with suppliers.
Analytics and Reporting: Provides robust analytics and reporting capabilities to gain insights into supply chain performance, trends, and KPIs. It may include dashboards, customizable reports, and data visualization tools for better decision-making.
Integration and Connectivity: Supports integration with other business systems, such as ERP systems, e-commerce platforms, and shipping carriers. It enables seamless data exchange and process integration, improving efficiency and reducing manual data entry.
Real-Time Visibility: Offers real-time visibility into supply chain activities, including inventory levels, order statuses, and shipment tracking. It provides stakeholders with up-to-date information and helps identify bottlenecks or issues for timely resolution.
Compliance and Regulatory Management: Assists with compliance management, ensuring adherence to industry regulations and standards. It may include features for managing certifications, permits, and compliance documentation.
Mobile Access: Provides mobile access to the software, allowing users to access information, perform tasks, and receive notifications on mobile devices. It facilitates remote work, real-time collaboration, and on-the-go decision-making.
Collaboration and Communication: Supports collaboration and communication among stakeholders within the supply chain, including suppliers, manufacturers, distributors, and customers. It may include features such as messaging, document sharing, and collaborative planning tools.
It’s important to note that the features can vary based on the specific software solution and the needs of the business. When selecting a supply chain and logistics software, businesses should assess their requirements, consider the industry-specific features, and evaluate how well the software aligns with their unique needs and goals.
Tax Planning for Real Estate; Driven by the stable development of the social economy, healthy development tax planning for real estate investors companies are promoted. At present, real estate enterprises have become an important source of taxation in our country. Moreover, in the context of the continuous improvement of my country’s tax law system, the new tax system reform is constantly being standardized, and enterprises should pay attention to the understanding of tax planning in the development, and fully grasp the risks they face, to formulate targeted risk prevention countermeasures and reduce tax risks. impacts and limitations.
What is the doubt on Risk Analysis of Tax Planning for Real Estate Investors Companies?
Based on this, this article briefly analyzes the tax planning risks of real estate investors’ companies, and expounds the risk prevention countermeasures, for reference only.
Main Keywords: tax planning; real estate enterprise; prevention; risk
introduction
At present, under the reform of the national tax policy, most real estate companies pay more attention to the development of tax planning. However, due to various factors, tax planning has relatively common policy risks and operational risks. Once the risk cannot be reduced The probability will lead to the failure of effective control, which will affect the healthy and orderly development of real estate enterprises. Therefore, to effectively reduce the impact of such risks, we should formulate targeted tax planning risk prevention countermeasures, to properly optimize the control and fully demonstrate the role of risk prevention.
The significance of tax planning and the risks of tax planning
(1) The meaning of tax planning
In the stage of development in recent years, the concept of tax planning is constantly improving, but it is still impossible to conclude accurately, and scholars have their views. Some scholars believe that tax planning is the reasonable management of taxpayers through their behavior, and the use of various legal and compliance measures to reduce the tax amount.
Some scholars believe that tax planning includes not only tax-saving planning but also reasonable tax avoidance and tax-related risk control. To further understand the meaning of tax planning, a more comprehensive analysis should be done. Taking real estate enterprises as the research object, a comprehensive analysis of tax planning and risk control should be carried out to achieve real risk control.
(2) Risk implications of tax planning
Tax planning risks are mainly because real estate companies are affected and restricted by various factors in the stage of tax planning, resulting in a certain gap between the tax planning plan and the original goal, and even violations of the tax legal system. The advantages of various jobs will affect the tax planning work of enterprises, and then face risks.
(3) Necessity of tax planning
In the process of tax planning, real estate enterprises are the core of enterprise development and an inevitable product of the development of the times. Only in compliance with relevant national reform policies and standards can it help support the healthy and stable development of real estate enterprises and avoid being affected by certain factors restrictions are too severe to obtain economic benefits.
Moreover, tax planning can help enterprises effectively carry out the financial management, promote the improvement of the core competitiveness of enterprises, and enable them to demonstrate their capabilities in actual work.
Analysis of the current situation of tax planning for real estate investors’ companies
Tax planning is understood as reasonable tax avoidance, and it can show its role in practice and development, which helps to support the orderly progress of various tasks, realizes efficient control in a real sense, and then achieves good development. For real estate companies, in the stages of operation, investment and development, reasonable tax planning can show their advantages and reduce the impact they face.
In a true sense, they can show the effect of tax planning and eliminate the limitations of various factors. However, for the current tax planning of real estate enterprises, the main risk factor is the improper handling of internal work, which makes it difficult to truly reflect the effect of the work.
(1) Internal control needs to be improved
Internal control is the basis for the tax planning of real estate enterprises. Only when the internal control work is carried out reasonably can it help to improve the effectiveness of the work, realize the optimization of various tasks in a real sense, show the advantages of various tasks, and avoid being affected by certain factors, it protects the management of the enterprise.
However, some real estate companies do not pay enough attention to internal control work in the stage of tax planning work. Even if the work has been carried out, it is still limited by factors of insufficient strength, which affects the effect of tax planning work of real estate financial managers and restricts the improvement of internal control effects. It is impossible to truly realize the risk control of tax planning.
(2) Incomplete tax planning supervision and control system
As a high-risk economic behavior, tax planning is more important to carry out reasonable supervision. Nowadays, the supervision and control system of real estate enterprises is not perfect, which is mainly reflected in the fact that the staff of the enterprises does not follow the supervision system for rational control in their daily work.
At the same time, the enterprise’s supervision and management department has not established a sound tax planning supervision system, which hurts correcting corporate financial loopholes. Corporate tax supervisors need to efficiently supervise the corporate tax planning process to avoid being too seriously affected and the effect of tax planning supervision cannot be guaranteed.
Moreover, in the stage of practical work, relevant staff should do a more comprehensive analysis, formulate a model that is in line with the current enterprise development, and truly realize the rational control of tax planning risks.
(3) Account verification is not accurate enough
Account checking is an inevitable task for real estate enterprises in tax planning. This work can support the improvement of tax planning in the later stage. If the actual work is not widely paid attention to, it will have adverse effects. In this regard, financial personnel in the account verification stage need to proceed from the actual situation of accounts, accounts, and accounts to rationalize the capital chain of real estate companies, and then implement accurate sorting, and better tax planning on this basis.
Analysis of main tax risks of real estate companies
(1) Policy risk
Tax planning is an important part of real estate enterprises. In the actual planning process, it is necessary to analyze the actual situation and grasp the main risks faced. If the risks cannot be effectively dealt with, they will seriously affect the healthy and smooth development of real estate enterprises.
As far as policy risks are concerned, as a relatively common risk type, it is mainly due to the differences between the plans used by enterprises and the relevant policies of local governments in the process of planning and improving tax planning, and even more serious ones. The situation of conflicts and the inability to strictly abide by the requirements of the practical regulations have led to the inability of tax planning to proceed smoothly.
Moreover, driven by the economy, real estate companies are developing at a high speed, and housing prices in various regions are also increasing. To effectively control housing prices, the state usually introduces relevant policies. , which in turn can guide the development of the real estate industry. In addition, my country’s current market economy is not mature enough, and changes in relevant tax policies are relatively common. If tax policies change, real estate companies must properly optimize their work plans, strengthen their understanding of various types of work innovations, and carry out work according to actual conditions. Adjustment, so that risks can be avoided.
(2) Legal risk
At present, my country’s tax policy is constantly improving and will be optimized according to local conditions when adjusting. In addition, the plan formulated by the tax policy needs to be rationally optimized and needs to be determined by the tax department. However, if the real estate company does not analyze from different angles when formulating the tax planning plan, it will be difficult to accurately grasp the various benefits, and then cooperate with them.
Disagreement in the taxation department has evolved into a legal risk, which affects the smooth progress of corporate tax planning. Coupled with the serious impact of the deviation in the understanding of policies related to tax planning, if you do not pay enough attention to rational optimization and implementation, you will inevitably face more risks, which is not conducive to the healthy development of real estate companies.
(3) Industry Risks
As an important part of the market economy, the real estate industry plays an important role in the economic environment, and the characteristics of the industry are relatively obvious. The business it operates is becoming more and more extensive, but it requires a longer operating cycle and involves higher capital investment.
The asset-liability ratio is high, which leads to the fact that once real estate companies cannot adapt to the development of the times, they will be affected and restricted to a certain extent, making it difficult to achieve long-term development. In addition, the real estate industry is undergoing certain changes. Although it will bring certain opportunities for the development of enterprises, it will also face tax risks.
It is difficult to guarantee the effect of tax planning work, and it is even not conducive to the healthy development of enterprises. Once the operating cycle is out of control, Moreover, if a lot of funds are involved, the capital chain will be broken, threatening the development and operation of the enterprise, and it will be difficult to realize the value and effect of tax planning work, and not only will it lose more economic losses, but even face the threat of bankruptcy.
Countermeasures against risks in tax planning for real estate enterprises
In the tax planning stage of real estate enterprises, although some risks cannot be avoided, they still need to pay more attention, establish and improve preventive measures, and implement financial measures and management measures through standardized management to effectively prevent the inherent risks of tax planning and achieve better promotion.
The healthy operation of real estate enterprises is handled and optimized from multiple angles, playing an irreplaceable role, providing a guarantee for the smooth development of follow-up work, eliminating the impact and restrictions, and promoting the orderly progress of diversified work.
(1) Grasp the tax policy
In the process of development, real estate enterprises should pay attention to changes in tax laws and related policies, and strengthen their understanding of taxation policies and regulations. Coupled with the relatively rapid development of real estate companies, and a variety of work needs to have a sufficient grasp of the market economic environment, reasonably innovate the work, formulate targeted development plans, and implement various work development models.
The optimal control of work should rationally optimize and implement various types of work, fully grasp the impact and problems faced by each work, and implement various work plans. Therefore, real estate companies should guide financial personnel to have a sufficient grasp of new tax policies and regulations in combination with the actual situation, and enhance financial personnel’s awareness of tax risks, so that they can fully grasp the policy dynamics when carrying out work in practice, to effectively Innovate and implement.
In addition, due to the unbalanced economic development of various regions in our country, to promote local economic development through preferential tax policies in some areas, real estate companies should reasonably analyze tax planning, and properly optimize and implement it. Tax optimization policy, apply in strict accordance with the regulations, to achieve the purpose of tax reduction. Not only that, the staff should realize how to avoid tax, avoid being limited by risk factors, and lay the foundation for the healthy development of real estate enterprises.
(2) Improve the ability of tax planners
In the process of actual tax planning in real estate enterprises, the effect of risk prevention is closely related to the ability of staff. Therefore, in the process of actual tax planning, real estate companies should focus on improving the comprehensive capabilities of real estate companies, ensuring that staff has sufficient knowledge of tax planning, improving their work level, and avoiding tax risks caused by human factors.
At the same time, during the development of enterprises, staff should be reasonably trained according to the actual situation, and carried out in an incentive way, so that staff can realize the importance of improving their capabilities, learn more knowledge, and understand the principles of tax planning.
Various policies can be optimized and adjusted more effectively, and tax reductions can be achieved with the help of preferential tax policies to avoid restrictions caused by risks. At the same time, tax planning staff should also analyze the development status of real estate enterprises, and invite experts to give guidance appropriately, to enrich the ability of tax planning staff and improve the effectiveness of work.
(3) Strengthen communication and exchanges
In the actual process of tax planning for real estate enterprises, various departments and staff should strengthen communication, so that in practical work, it will help to have a sufficient grasp of the current status of tax planning work and achieve more effective innovation and optimization. Understand the various policies and factors that cause risks, ensure the rationality of the work, and avoid certain restrictions caused by insufficient internal information transmission.
Therefore, real estate companies should pay attention to information exchange and follow the principle of information sharing when communicating internally, which will help in careful planning and avoid being unable to show the effect of work due to unsatisfactory implementation factors. Moreover, in the communication link of various departments, each staff member should master the content of tax planning work, and fully grasp the status quo of the work, to effectively innovate the work, ensure that they can pay attention to their responsibilities when optimizing various tasks, and explain in detail Implement tax planning work.
In addition, real estate enterprises should communicate with the tax authorities during the work development process, and have a certain grasp of various tax planning policies and incentives, to optimize their work more effectively, avoid tax planning risks, and ensure work results. Embody the advantages and value of tax planning.
(4) Choice of development strategy
The capital scale and capital chain construction center of real estate enterprises are mainly carried out to support the stable development of enterprises, to better serve the tax planning work of enterprises, to achieve more accurate control, to reduce the impact and restrictions they face, in the true sense Optimize the handling of tax planning work, show the advantages of diversified work, and avoid being too seriously affected and unable to show your responsibilities.
In this regard, real estate enterprises should develop a strategic selection model in the stage of tax planning and risk control, accurately grasp the national tax policy according to the market development situation, and achieve reasonable tax avoidance through various measures. In a sense, the application of financial means such as tax planning is mainly for the orderly development of real estate enterprise development strategies, more effective standardization of various tasks, effective improvement of various work trends, more reasonable control, and for follow-up work.
Provide guarantees for smooth progress, formulate a development strategy that meets the financial burden of the company according to the actual situation and the company’s strength, avoid the phenomenon of blind expansion that affects the orderly progress of various types of work, achieve a better reduction of tax planning risks, and promote the stability of real estate companies develop. Therefore, real estate companies must be aware of the importance of strategic planning and program selection, improve tax planning programs, pay taxes reasonably and optimize them, effectively control risks, and lay the foundation for the healthy development of enterprises.
(5) Overall planning and coordination of tax planning work
Real estate companies have a certain demand for financial support in the operation stage, and need to reasonably innovate the planning method, and rationally optimize and implement it according to the differences in tax payment. Among them, in the process of raising funds by self-accumulation, one should fully understand the payment situation and the current market development situation, formulate a work plan in line with the development of the times, further promote the development of real estate enterprises, and increase capital investment attention, thereby effectively reducing tax costs.
At the same time, tax planning work should have a more comprehensive understanding of the content of policies and regulations during the operation process, strictly follow the status quo of various types of work, formulate long-term development goals, ensure the flexibility of tax planning plans, and improve the tax planning of real estate companies The effect of work, reduce the impact of various types of work, and ensure the healthy and orderly development of enterprises.
(6) Implement financial management measures
In the process of actually carrying out their work, the financial staff of real estate companies should not only enrich their financial knowledge, but also fully understand the current status of the tax planning work of real estate companies, and promote the smoothness of various tasks through the grasp of policies and the implementation of work plans conduct.
Therefore, financial managers should be aware of the possibility and probability of tax planning risks when cleaning and checking the amount of corporate liquidity, to rationally optimize and implement them, play an irreplaceable role and advantages, and more effectively show multiple effects of this kind of work, to avoid the impact is too serious to effectively avoid the financial risks of real estate enterprises.
Therefore, real estate companies should promote the smooth progress of tax planning through financial management, and analyze the effects of various risk prevention measures to better promote the healthy and orderly development of real estate companies through financial means.
Conclusion
All in all, under the background of my country’s rapid economic development, the status of the real estate industry in the national economy is becoming more and more obvious, and the internal competition in the real estate industry is becoming increasingly fierce. Therefore, to continuously improve their competitiveness and adapt to the development of the times, real estate enterprises need to pay more attention to tax planning and achieve reasonable optimization of financial resources.
However, because tax planning is restricted by policies and various factors, it often faces serious risks. Therefore, real estate financial personnel should pay more attention to their responsibilities. In the process of actually carrying out tax planning work, they should have a certain understanding of possible risks, and promote the healthy development of real estate companies through risk prevention to avoid certain impacts. and restrictions.
Risk Analysis of Tax Planning for Real Estate Investors Company; Image by Robert Owen-Wahl from Pixabay.
What is the difference between television and film? Today TV and movies seem to repeat this experience vaguely. When television emerged, the contradiction between film and television was quite sharp. The most poignant thing is that many people blame TV for the shrinking of the movie market, thinking that TV has seized the movie market.
To do everything possible to capture the audience, the effective way is to strengthen the viewing and excitement of TV dramas, to be good at telling stories, to enhance the attraction, and to compete with movies and other TV programs. The aesthetic media of television and film are different. They believe that there is a quantitative difference between the size of the screen and the screen.
Here are the articles to answer, the doubts about 3 easy comparisons or differences between television and film
The feature films and TV dramas, which respectively use the movie screen and the TV screen as the carrier, are all narrated by the composite means of picture and sound. It can be said that they are the synthesis of time art and space art. There is no doubt about that. It is worth noting that when defining the artistic characteristics of TV dramas, some people always compare them with movies, hoping to extract the unique character and personality of TV from the comparison of movies and TV to establish a system of TV art.
The reason why some people like to use TV and movies as a horizontal comparison may be because they both belong to the family with the surname “Electric”, and they are all arts with “Electric”. Genes and characteristics, you can also set up a separate account. Therefore, when some people discuss the characteristics of TV, they are doing everything possible to find the basis for the division of film and television, to win a place for TV drama in the field of art.
This brings to mind the conflicting experiences of film and drama. There was a time when the movie was clamoring for a “divorce” from the theater, throwing away the theater crutches in its hands. Cinema has grown up with the help of theatre in its infancy. Once you can walk on your own, you have to throw away the crutches and break up with the partner who helped you. As a result, some people felt that the film was particularly unrighteous, and it sparked a debate.
Now TV and movies seem to repeat the experience vaguely. The contradiction between film and television has long been experienced in the West. When television emerged, the contradiction between film and television was quite sharp. Some filmmakers think that television is just like a nouveau riche, a budding upstart invading the territory of the film with impunity; while some TV people regard the film as a dying giant with a kind of pioneer’s overbearing enthusiasm. Secretly peeping at the equipment of the movie studio.
In developed countries, when the market competition becomes more intense when the commercial conflict between the two media reaches its peak, they both have a fanatical and exclusive loyalty to their respective media. Of course, in developing countries, although there will also be many conflicts between film and television and the competition mechanism of the market economy, for us, it will be regulated by state institutions, and will never intensify the contradictions and produce exclusive behavior, to affect their development.
However, we can’t help but see that the contradictions between film and television do exist, such as the problem of competing for scripts and themes, the problem of repeated shooting, and so on. For example, “A Dream of Red Mansions”, “Phoenix Qin”, ” The Happy Life of the Poor Zhang Damin “, etc., have not only made movies but also made TV series. The most poignant thing is that many people blame TV for the shrinking of the movie market, thinking that TV has seized the movie market.
Of course, this view is incomplete, but it shows that the contradiction between film and television exists and cannot be avoided. The question is how to resolve these contradictions and make them develop in the direction of complementary advantages. To get rid of the domination of the film boss, seek their independence, and establish an aesthetic system for TV dramas, some people seem to have come to such views or concepts after comparing them with movies.
(1) The material materials of TV and film are different
Although both television and film are arts with “electricity”, television uses tape and film uses film. The difference between “magnetic” and “glue” is only one word, but their functions, usage, and effects are quite different. The tape is easy to use, and the recording effect can be seen on the spot through playback. If the effect is not good or not ideal, you can decide to re-record on the spot. After the film is shot, the filming effect cannot be seen on the spot.
It needs to be sent to the printing department to develop the negative film, and then it is possible to see the filming effect after copying it into a positive film, so the process is more complicated. In contrast, TV production is fast, saves time, and saves financial and material resources. Its advantage is that it can quickly reflect contemporary themes, and even synchronize with time.
The biggest advantage of glue over magnetic is mainly clarity, and now high-definition TV has begun to play due to the improvement of TV digital technology. In addition, the technology of telecine and magnetic to glue has also been solved, so the difference between glue and magnet has become smaller and smaller.
(2) The way of watching TV and movies is different
They believe that television is an open-home art. TV sets are mostly placed indoors, and most of the people who watch TV series together are family members, relatives, and friends, the atmosphere is more harmonious, and the viewing behavior is more relaxed and casual, unlike watching movies, which must be locked in a closed dark room collectively. Watching, not communicating with each other, not affecting each other, and watching behavior are subject to certain restrictions.
Watching TV is not restricted, you can communicate, walk around, chat, laugh, and judge at will, and you can also do housework while watching TV. Thus television creates a sense of intimacy. At the same time, due to the randomness of viewing methods, it is easy to cause distraction, and it will also cause a psychological obstacle to the TV audience, thereby bringing a kind of negativity. The viewing psychologist is slightly unhappy or not interested in the program. The device can switch channels at any time, or simply shut down, creating a sense of alienation.
For this reason, some people think that the creation of TV dramas should be based on the differences in viewing methods, try to adapt to the intimacy of family art, and avoid and limit its negativity. To do everything possible to capture the audience, the effective way is to strengthen the viewing and excitement of TV dramas, to be good at telling stories, to enhance the attraction, and to compete with movies and other TV programs.
(3) The aesthetic media of television and film are different
They believe that there is a quantitative difference between screen and screen size. The screen area is small and the screen area is large. One small and one large, not only in the sight distance but also in the visual experience. From this, a concept is formed: that TV dramas should use close-up and close-up to express characters and narrate the plot, and should not use long-range and panoramic views. When Japanese TV director Katsumi Oyama came to give a lecture in China, he also clearly mentioned this point of view.
He believes that the screen is small, the panorama and perspective are weak in performance on the small screen, the clarity is poor, it is not easy for the audience to browse clearly, and at the same time, it lacks explosive power. and impact force, so use as little as possible. Unlike movies, the screen is large and high-definition, so it is suitable to use panoramic and long-range scenes to express large-scale scenes and create a majestic momentum. This is the advantage of the movie, but also the disadvantage of the TV screen.
Therefore, the TV should make the best of its strengths and avoid its weaknesses. Some of the above views can be said to have no certain truth, I think it is difficult to establish as a TV concept. Because the superiority of material and conditional theory can only restrict and limit an art, and cannot be considered in the aesthetic category of this art, because the beauty of art is displayed by the ontology of this art. If we just look for the basis of material differences and external conditions and then justify it, there is not much truth in aesthetics and artistic laws.
The establishment of the above-mentioned concept of TV drama not only does not help to think in the category of aesthetics but will restrict and restrict the development of TV art. From the perspective of the overall composition of the two arts of film and television, in addition to the differences in material materials, production methods, aesthetic media, and viewing methods, the principles and laws of artistic creation.
Such as audio-visual language, means of expression, display skills, aesthetic functions, and social In terms of the laws of function and other aspects, as well as in terms of creation principles, generalizing the theme, expressing ideas, shaping characters, structuring plots, coordinating rhythms, finding forms that fit the content, and many other aspects are also interlinked. means to meet the aesthetic needs of the audience.
From the above reasons, it can be seen that the many problems involved in the artistic creation of films are also the problems faced by the artistic creation of TV dramas. Therefore, the creative experience of both sides of the film and television can communicate and learn from each other. Many TV drama directors follow the concept and method of the movie to shoot TV dramas, and they have achieved certain artistic effects and are welcomed by the audience.
It can be seen from this that there is no need to mark an artificial boundary gap for the two arts of film and television in the field of creation or build a wall to separate the two sides, which is not good for both sides of film and television. Amphibious director. Some directors have bluntly said: “I shoot TV dramas according to the method of making movies.” And many foreign TV dramas are mostly filmed with film, and then processed and produced by the method of telecine.
So the picture quality is very good. At the same time, some special effects in the movie are mostly done by TV special effects. Therefore, it is beneficial to both parties to exchange, learn from and absorb each other in the creation of film and television. The above-mentioned concept of using close-up and close-up in TV dramas has a certain rationale, but it cannot be absolute, and cannot be viewed from a metaphysical perspective, but needs to be viewed dialectically.
Because the expressiveness of the screen is diverse, the size and choice of the scene cannot be defined based on the single argument of aesthetic media but also based on the needs of content and form, as well as the creator’s style and subjective choice. Although there is a quantitative difference between the screen and the screen in size, we should also notice another comparison of things, that is, the viewing distance between the viewer and the screen and the screen is not equal, and there is a gap.
Although the screen is large, the viewing distance is far; the screen is small, but the viewing distance is relatively short. Compared with this, the big and the far, the small and the close, there is a parallax offset between each other, and there is no visual experience. too big a disparity. Therefore, taking the screen and the size of the screen as the basis for the selection of scenes does not conform to the concept of artistic principles or laws.
Therefore, the creation of TV series does not need to be restricted by the screen frame when selecting scenes, otherwise, it will become a pattern. The key problem is not to choose the scene according to the size of the screen, but to find the appropriate expression form and scene according to the content. The early famous work “The Sun Rises From Here” by the TV drama director Zhang Shaolin made a bold breakthrough in the composition of the scene.
There are more than 350 shots in the first and second episodes of “Too”, of which there are only 21 close-up shots and 69 close-up shots, totaling about 90 shots, accounting for only 25% of the total number of shots, and the proportion is not too large. On the contrary, vision and panorama account for a considerable proportion, more than half. Due to the use of a large number of panoramas and long-term perspectives in the play, the coverage of large scenes has been fully utilized.
To create a magnificent modern construction site momentum and the atmosphere of the times, it has played a role in expanding the space capacity and setting off the connotation and found an appropriate expression for the content. In addition, it also effectively uses the contrast method of pictures and images, using the scene scheduling of large depth of field on the screen, through the perspective relationship between far and near, large and small, front and back, high and low, it is quite strong.
The contrast between an open big world and a closed small society, a China that is moving towards modernization and a China that maintains ancient folk customs, is presented to the audience; in the same space, the advanced and the backward are intertwined, and the civilization and the ignorance are contrasted. Among them, the group photo of the foreigner and the donkey, and the group photo of the village girl Nianxiang and the car, contrasted with each other, not only radiant and interesting.
But also through the sharp contrast of the images, the intriguing ideas were externalized, which made people feel a lot. If these pictures are not represented by large scenes, but close-up and close-up, it is obviously impossible to cover them, and the contrasting effect of art is also difficult to show.
The most striking thing is when the village girl Nianxiang drove her donkey to and fro between the giant trucks on the construction site, the exchanges between people and things, things, and scenery. How can the contrast and contrast with the small, the front and the back, the high and the low be reflected? If only a close-up or close-up is used to emphasize the surprised face and excited eyes of Nianxiang, it can only show the joy of the characters and the amount of information overflowing.
It is less and single, and can only convey the content of the picture. Because the space in the picture frame is blocked and filled with the faces or eyes of the characters, the sense of perspective of the picture is bound to be reduced, resulting in the closedness of the screen, and the passage of its thought extension is not smooth, which not only reduces the inner tension of the picture, and its meaning also appears to be straightforward and single.
Starting from the content, the drama “Tai” breaks through the concept that the screen should only be used for close-up or close-up, gives full play to the advantages of panoramic and long-range views, and constitutes an open perspective space. The content of the signifier is not limited to the excitement of Nianxiang’s personal feelings.
It focuses on excavating an artistic conception, a connotation, an atmosphere, and an inexplicable and unclear emotion, and sublimates it into a speculative philosophy through the blending of scenery and emotion, and the connection between meaning and reason. So that people can elevate it to the height of the aesthetic objects to examine it.
How to deal with large and small scenes, choose a variety of viewpoints, and design different angles are determined by the director according to the content provided by the script. The above lists the remarkable artistic effects achieved by the use of large scenes in the drama “Tai”. It is not intended to be biased, to depreciate the role of close-ups and close-ups, or that large scenes must be better than small scenes.
Each scene has its performance function, which should be selected according to the needs of the content, not the screen or the size of the screen. Similarly, when I was shooting a TV drama showing the theme of war, to express the spectacular scenes and grand scale and momentum of the war, I also used a large number of panorama and long-range depth of field scenes to meet the needs of the content and achieved a certain effect.
It can be seen that the content determines the form, and the creative principle that the form must serve the content is not outdated, and it should be followed in the creation of both movies and TV series. From the above argument, it is not difficult to see that TV dramas and feature films are similar in terms of artistic creation rules and creation principles, and can learn from each other. In essence, there is no fundamental difference between TV dramas and movies in terms of creation.
What is the difference between television and radio advertising? TV is different, it is derived from the broadcasting system, it has sound first, and then the picture image, and color intervene. From the above reasons, it can be seen that the importance of language in television is inseparable from the historical connection of broadcasting. Therefore, there are historical reasons why some TV dramas still have traces of radio dramas. Because the receptor of TV mainly refers to the audience, and the receptor of radio refers to the audience.
Here are the articles to answer, the doubts about the difference and comparison between television and radio advertising
If we make horizontal comparisons and vertical reflections on TV, I think we should take radio as its frame of reference. Undoubtedly, if a historical review of the film is made, it can be seen that it originated in silent film, then sound recording equipment was invented, and intervened in film, and then there was color, and then it developed into widescreen, stereo, etc. form.
TV is different, it is derived from the broadcasting system, it has sound first, and then the picture image, and color intervene. Therefore, in the infancy of TV picture was used to illustrate the sound with the broadcast. In the initial stage of the film, it was a silent film, without the cooperation of sound, and had to find ways to use images to narrate and express ideas, so that the audience could understand.
From the above reasons, it can be seen that the importance of language in television is inseparable from the historical connection of broadcasting. Therefore, there are historical reasons why some TV dramas still have traces of radio dramas. You may like Internet TV and traditional TV 4 easy difference.
Television is separated from the broadcasting system, and the sensory reception is mainly the difference between “listening” and “seeing”. Watching TV and listening to the radio are the words that people often talk about, but it shows the respective characteristics of TV and radio, and we often ignore this most insightful truth. I think TV should analyze its characteristics from the perspective of “vision”, just as novels emphasize “said” and dramas are surnamed “words”, doesn’t their naming properly standardize their respective characteristics?
Therefore, when we discuss the characteristics of TV, we should pay special attention to the visual characteristics of TV, which is the boundary between it and broadcasting. Radio re-listening and television re-watching are determined by their characteristics. Of course, TV dramas do not exclude language, and language is still an important means of expression for TV dramas. Although TV is an audio-visual communication medium, as its name implies, its main function should be on the “vision”. Because the receptor of TV mainly refers to the audience, and the receptor of radio refers to the audience.
There is a clear distinction between seeing and hearing. Therefore, the TV should pay special attention to its viewing, to satisfy the aesthetic enjoyment of the audience’s visual perception. There is an old saying in China, “A hundred times of hearing is better than seeing once.” It can be seen that hearing it a hundred times is not as good as seeing it in person. It is concise and comprehensive. It is worth thinking about the comparison between listening and listening.
If the Chinese folk sayings are only summed up by experience and intuition, then the experiments of relevant foreign research institutions may be more scientific and convincing. According to experiments conducted by American and French film research institutions, the eyes are the organ that receives the largest amount of information in the human body. They pointed out that 70% of the information obtained by humans through the senses is received through the eyes. Through visual perception, human not only accepts the stimulus information in the physiological sense but also understands and grasps the superficial and even deep meaning contained in a large number of visual stimuli based on visual perception.
In addition, the former Soviet Union theorist Zahiliyan also said: “According to various experimental data, the human brain receives reports from the eyes, on average, about 30 times that of another important sense – the ear”. Leonardo da Vinci, the great Italian painter of the Renaissance, said: “The eyes, known as the windows of the soul, are the gateway to the soul, by which the soul can examine the infinite works of nature in the widest and most magnificent way, and the ear is the seat of the soul. Second, it earns its worth by listening to what it sees with the naked eye”.
It can be seen from the above argument that the visual factor is more important than the auditory factor, especially for works with ornamental artistic features. Whether it is Chinese discoveries and generalizations, or foreigners’ experiments and corroboration, it is enough to prove that the amount of information obtained by reading is much greater than by listening. This is certain and cannot be denied.
However, from the viewing effect of the current TV screen, it is not satisfactory. In addition to broadcasting news programs and talk-based programs that focus on listening, in some highly entertaining programs, especially in TV dramas, the frequency of language appearance is much higher than the expressiveness of picture modeling. Now many TV dramas seem to let people listen to TV instead of watching TV. If this continues, audiences will be accustomed to listening to them rather than watching them enthusiastically. Over time, the audience’s visual perception will be attenuated. Because the picture lacks charm, it loses its appeal to the audience.
Of course, there is also a “soap opera” genre, which is known for its language and is directed at housewives who do housework. But as the overall composition of TV dramas, we can’t use the type of housewife as a model for production, right?
Japanese TV director Katsumi Oyama once said when he came to China to give a lecture: “There are some TV dramas in Japan that can only be watched while doing business. It is better to say that you are listening to radio dramas than watching TV. Because you can understand the plot just by listening to your ears. , You can also imagine the picture through the sound. Generally, you listen to it when you are busy doing things, and then look at the picture when you hear interesting places.
In this sense, TV broadcasts pay attention to sound effects and try to use this communication medium as much as possible. However, Katsumi Oyama himself does not agree with this view, he said: “Generally people think that the character’s thoughts and feelings are reflected through the actors’ performances and actions, instead of the interpretation of the lines, and they do not even directly explain but use symbols. It is a high-level TV series that suggestively depicts characters. Some people think that TV dramas that rely on commentary to win are a kind of retrogression and vulgarization.
It is much easier and less clever to use more commentary in TV dramas.” He also said: “Just want to It is better to let the audience read the script if the audience is attracted by the content and speech of the drama .” It can be seen that the proliferation of language in TV dramas is not determined by the characteristics of TV, on the contrary, the nature of TV should emphasize its viewing quality, and should strengthen the director and filming. Personnel’s visual awareness.
The current situation is that watching TV is like listening to the radio. The characters in the TV series are all articulate and eloquent. When they talk, they can talk endlessly. , As if the characters do not speak, the play cannot go on. And some TV dramas are deliberately showing off language, playing with language, and showing off some ruffian slang, Jianghu slang, and vulgar slang words of folk flirting as the mainstream language of life; Inconsistent foreign languages and epigrams show the author’s erudition and talents, but the audience is at a loss when they see it, and they can’t tell the identity of the characters in the play.
They talked about astronomy and geography for a while, network knowledge for a while, stock trading experience for a while, and cloning technology for a while, as if they were all rare all-rounders, some rare elites. The most common thing is that some writers and directors use language to open up joints, plug loopholes, or make patches in the easiest way when there are loopholes in the plot, or when there are loopholes that cannot be resolved. Language has become an emergency. the panacea. This is also one of the reasons for the proliferation of language in TV dramas.
Why does the TV picture, which is good at visuals, give language an advantage? Why do some directors abandon visual means with more than 70% of the information, and prefer auditory means with less information? It is probably because the language has become a part of some directors They have tools that they are familiar with and use with ease. Once they are allowed to use image ontology to create images and express their ideological meanings, they will be powerless. This may be another reason for the excess of language.
The language material on the screen is excessive, the visual material is poor and in short supply, the picture is only a symbol of the graphic language, and the phenomenon of “seeing with listening” is not uncommon. As a result, the ability and charm of image modeling will weaken and disappear.
Everything that could have been discovered by the eyes, things that could be expressed by visual images and pictures, and the truth revealed, had to be replaced by simple and easy language due to the attenuation of visual perception, so the viewing effect was diluted. The great sculptor Rodin warned people in his ” will “: “The so-called master is such a person: they use their own eyes to see what others have seen and can find beauty in what others are familiar with.” [3] As a director, why not dig out the beauty hidden behind ordinary things on the screen or the screen, and present it to the audience?
Of course, TV dramas do not exclude language, and we do not advocate that all movies and TV dramas be made into silent films or pantomimes, otherwise, they will go from one extreme to the other. Language should also be regarded as an important means of expression in TV dramas, words are the voice of the heart, and language is a tool to convey thoughts and communicate emotions. However, the focus of TV should be placed on the “visual” element, because the screen needs to reflect its aesthetic characteristics with a visual image, which is an important difference from radio, which is based on listening.
Due to the attenuation of visual perception of some TV drama creators and the excessive reliance on the function of language, the expressiveness of picture modeling is affected. Rudolf Arnheim, in his book “Art and Visual Perception”, once Signals that human vision is declining. He said: “We have overlooked the gift of understanding things through the experience of our senses. Our concepts are detached from perception, our minds are only moving in the abstract world.
Our eyes are degenerating into a pure instrument of measurement and discrimination. As a result, the number of ideas that can be expressed in images is greatly reduced, and the ability to find meaning in the appearance of things we see is lost so that we are dulled in the face of things whose meaning can be discerned at a glance, but had to resort to another medium with which we are more familiar—language”.
And some of our screenwriters rely on literary writing experience to create scripts, so the visual materials that can be provided in the play appear to be relatively short. The requirements of American Hollywood producers for the script are a visual script. This is the most important thing for writers.
The great writer Ernest Hemingway once said: “If you go to Hollywood, they want you to look at things in the frame when you write, and when you should think of people, you only think of pictures. If you only want people, and Regardless of the picture, what is written may not be the story of the movie.” I think that there is not much difference between writing a TV series and writing a movie script in the emphasis on visuals.
The famous American director Griffith said that his way of telling stories is: “The goal I am trying to achieve is to let you see it first .” If the director’s purpose is to let the audience see it, but the screenwriter’s script relies only on language and lacks visual images, no matter how capable the director is, there is nothing he can do.
As a TV director, I believe that visual materials should be cherished and should be worthy of the name for the audience to see; in particular, the director should work hard to find a material shell with aesthetic value for the content, so that the audience can see on the screen a visual application A colorful world created by materials, not by words.
Television and Radio Advertising 2 easy Difference; Photo by CardMapr.nl on Unsplash.
The old and new accounting systems. Our country’s economy is developing rapidly, and the times are constantly changing. The old accounting system can no longer meet the development needs of today’s society. To ensure the steady development of the economy and adapt to the progress of society, the Party Central Committee has adjusted the government accounting system accordingly. As a result, a new accounting system has emerged. Compared with the old system, the new system has undergone many changes, so there have been many problems in the convergence process of the old and new systems.
Here are the articles to answer, the doubts about a convergence of the old and new accounting systems!
This article analyzes this problem. First, it introduces the changes in the new system compared to the old system, secondly, it points out the existing problems in the convergence of the old and new systems, and finally, it proposes corresponding solutions to the existing problems.
Introduction
With the continuous development of our country’s economy and the deepening of the reform of the fiscal system, the scale of our country’s public finances has gradually expanded, and the old accounting system is no longer suitable for the current situation. Therefore, my country implemented a new government accounting system on January 1, 2019.
Compared with the old system, the new system has changed at many levels, promoting the development of government work, but a series of problems have also emerged in the process of connecting the old and new systems, hindering the further improvement of the new system. Based on this, this article analyzes these problems and proposes corresponding solutions, hoping to effectively use the advantages of the new system to ensure the efficient development of government work.
The background, significance, and changes of the new system change
(1) The background of the change of the new accounting system.
My country has gone through more than 40 years of ups and downs since its reform and opening up in 1978. Correspondingly, it took about 40 years for my government’s accounting reform from the initial reform and adjustment stage to the current breakthrough stage of comprehensive reform.No matter what era it is, to make the country strong, the nation rich and strong, adapt to rapid development of the global economy and the ever-changing changes times, they are all making their efforts.
In the context of the new era, to be able to more intuitively understand the real financial income and expenditure situation and ensure the efficient operation of the government’s various tasks, the government has revised the “Accounting System of Administrative Units”, “Accounting Standards of Public Institutions”, “Accounting System of Public Institutions” and other systems since 2010, basically meeting the needs of the current government budget work.
The collection and payment realization system originally adopted by the government cannot accurately reflect the government’s financial income and expenditure status, and therefore cannot prepare reasonable and accurate financial reports, which is not conducive to the government’s next work plan. Because of the above-mentioned problems, the government has had to make institutional changes over and over again to adapt to different types of work needs.
(2) The significance of the change in the new accounting system.
The reform of the government accounting system is an important measure to conform to the development of the times and implement the spirit of the 19th National Congress of the Party. As the so-called details determine success or failure, the change of the new accounting system is established from the subtleties through slow exploration and research.
The new accounting system unifies the accounting system, enabling institutions such as universities, public hospitals, scientific institutions, and academic institutions to carry out the same accounting, and the information between them is comparable, which is conducive to communication and exchanges between institutions. The new accounting system integrates the government’s financial resources.
The use of the accrual system can fully understand the financial income and expenditure situation in the government’s daily financial management, and can more accurately reflect the government’s budget implementation and assets and liabilities. It can better prevent the abuse of funds and can provide a more accurate, truthful, and comprehensive basis for subsequent decision-making, which is conducive to the effective allocation of government resources.
The new accounting system has improved the information platform, guaranteeing the security of information in various departments, closely connected the work of various departments and sectors, re-sorted out the workflow, and carried out a more detailed division of labor, greatly improving the efficiency of accounting work.
(3) Changes in the new accounting system.
Adopt a dual-core computing system.
Before the system change, the old system had always used a single accounting system, the collection, and payment realization system, for accounting and the preparation of statements. The new system changed this and adopted a dual accounting system. The accrual system is determined based on the actual occurrence of economic business, while the collection and payment realization system is based on the actual receipt or payment of cash. The two are two completely different accounting methods. In theory, the two should not exist at the same time. However, the new system breaks through this restriction.
At the same time, the two are used for accounting, and the two are distinguished in certain specific aspects of work, that is, the accrual system is used to account for the relevant work of financial accounting, while the collection and payment realization system is used to account for the relevant accounting of budget accounting. Although the two systems account for accounting operations separately, they are also closely related to each other. The government adopts a dual-calculation method, which makes it more convenient for the government to calculate accounting business, saves more time than before, and improves work efficiency.
Accounting subjects are more perfect.
One of the changes in the government’s new accounting system is the adjustment of accounting subjects. Compared with the old accounting system of public institutions, the new accounting system has both increased and decreased the adjustment of accounting items. The new accounting system further clearly divides a series of income and expenditure of the government, and therefore adds some clearer accounting items, such as centralized payment by the state treasury and management of state-owned assets.
The new accounting system has reduced expenditure subjects such as additional local education fees and cultural undertakings accordingly. The convergence of the government’s old and new accounting systems has been studied. This series of changes by the government has made the accounting subjects more standardized and more in line with the government’s related financial expenditures. The continuous improvement and refinement of accounting subjects have made the accounting of each subject more refined and extensive, thereby ensuring its integrity in the practical application process.
Accounting statements are more standardized.
To better meet the needs of financial and budget management, the new accounting system has streamlined the accounting statements, and the current surplus and budget balance difference tables in the old system have been deleted based on not affecting the preparation. Only the balance sheet and income and expense statements are retained. The format of these two tables and accounting statements tends to be more consistent.
Financial personnel may also be more proficient in the use of statements, and the various departments can better cooperate, thereby improving the work efficiency of each department. In addition, the format of the report has become more standardized, making the data related to the report more reliable, which can better reflect the government’s financial income and expenditure and can also achieve good supervision and management of the government’s work. The effect.
The convergence of the old and new government accounting systems
(1) The personnel’s business is not refined, and the training intensity is insufficient.
In financial work, financial personnel is a major force. Due to the content and wide range of changes in the new system, the requirements for financial personnel are also getting higher, but the financial personnel themselves and the training are not optimistic, which has slowed down the progress of the implementation of the new system.
First, affected by factors such as professional ability and cognitive level, the degree of understanding of various financial personnel is different, resulting in the convergence of the old and new systems, many accounting personnel is unable to adapt to the new form of work, making the new system unable to give full play to its role and value.
The second is that financial personnel lack a sense of responsibility, will not take the initiative to carry out corresponding learning, are unwilling to give up the knowledge they have mastered, to accept new theories that are completely unfamiliar, and do not want to increase their workload as a result, showing a state of slack, which is not conducive to the change of the accounting system.
Third, the Ministry of Finance sent the draft opinions on the new system to various departments, and each department carried out corresponding training work based on the draft opinions, but it did not effectively integrate with the new system from its actual situation, which caused a certain deviation in the implementation of the new system, which in turn affected the efficiency and effectiveness of the implementation of the new system.
(2) Accounting subjects and accounting are inconsistent.
The new system has made a series of adjustments to the accounting subjects, not only deleting some important original subjects but also adding some new content. It takes a certain amount of time for people to accept new things. The changes and adjustments of the accounting system directly lead to changes in working methods. Therefore, the changes in accounting subjects are prominent in the process of convergence between the old and new systems, which in turn hinders the implementation of the new system.
For example, the biggest difference between the government funds collected in the new accounting system and the previous system is that there is no longer a separate corresponding expenditure account, but directly enters the corresponding income account of the general public budget. Because of this difference, when filling in, it is necessary to pay attention to which income account should be included in the original expenditure account to avoid errors and affect work efficiency.
The ”Parallel bookkeeping” method is a brand new method adopted by the new system. It is an accounting model that combines budget accounting and financial accounting and operates together. Before the implementation of the new system, most public institutions still used the traditional accounting method, namely the collection and payment realization system. Because of long-term use, the old model may have become a habit.
Therefore, the new model required by the new accounting system may require a long adaptation process in the early stage of operation. As a result, the corresponding business development of the government may be affected, the widespread application of the dual-core accounting model will also be hindered, and the speed of implementation of the corresponding new accounting system will be slowed down.
(3) Informationization is lagging.
In the information age, accounting information systems are an important information foundation to support government accounting reform. The use of computer and Internet technologies helps the government carry out financial accounting management. However, as far as the current situation is concerned, the construction of the accounting information system by some administrative institutions is not perfect, and there is a certain lag.
The establishment of a new accounting information system will bring difficulties in connecting old and new data, and it will be difficult for the original sectors to adapt to new changes, which will bring a series of problems. Administrative institutions have a low proportion of investment in system construction.
Without the support of an excellent information system, it is difficult to meet the corresponding changes in the new system. Therefore, the establishment of a new accounting information system will be a brand new and serious challenge, and it is urgent to build a more complete and standardized information system.
Measures to connect the old and new government accounting systems
(1) Prepare for the convergence of the old and the new.
The operation of the new system to replace the old system requires a long process, and it cannot be implemented immediately once it is implemented. Therefore, adequate preparations should be made before it is implemented to prevent it before it happens. There are many changes in the new system, so there must be certain differences between the old and new systems, and there will be a series of problems in the connection between the two.
We will make corresponding preparations before implementing the new system, so that when we are facing a problem, we will not panic, but will solve it with ease and in a clear manner, which also improves work efficiency to a certain extent. Actively carry out preparations for the convergence of the old and new systems. On the one hand, administrative institutions should operate the new system on the premise of doing a good job in the inventory of various assets, not only the internal assets of the unit but also the external investments.
Conduct a thorough inventory to ensure that the accounts are in line with the facts. On the other hand, due to changes in the accounting accounts and accounting statements of the new system, it should be planned and connected to better ensure the new system’s effective implementation.
For example, for fixed assets, it is necessary to further determine the depreciation period and method based on considering their nature and usage. For statements, according to the requirements of the new system, prepare balance sheets, budget accounting statements, etc., which is more conducive to promoting the implementation of the new system.
(2) Organize special training to improve the professional level.
Compared with the old system, the new system has undergone many changes, and many contents have been revised, deleted, and adjusted accordingly. For the new system to be implemented smoothly, the most important thing is to strengthen training and enhance the professional competence of financial personnel.
The strengthening of training will help accounting personnel understand the specific processes of the business, start faster and more efficiently, improve work efficiency, and avoid wasting time. The competent departments should actively carry out internal and external exchanges, pass on information to each other, understand each other, and help each other to better familiarize themselves with the new system and start work earlier.
In addition, the competent department should carry out special training, and hire corresponding experts to give special lectures on the difficult problem that everyone has uniformly identified, convey practical measures, and solve these problem quickly and efficiently. There are huge differences between the new system and the old system, which requires the business level of accounting personnel to be higher and higher.
Therefore, accounting personnel needs to change their thinking and innovate their ideas so that they can follow the pace of the development of the new system. Accounting personnel should continue to learn, improve their professional level, gain an in-depth understanding of the new system, master basic theoretical knowledge, and improve their theoretical framework. Financial accounting also needs to be familiar with the corresponding software and be able to operate proficiently to improve work efficiency.
(3) Optimize accounting subjects and unify accounting standards.
There are apparent differences in accounting subjects and accounting methods between the new system and the old system. This difference brings certain difficulties to the preparation of financial reports. Therefore, it is necessary to optimize the accounting subjects and unify the accounting methods. Optimizing accounting accounts is the top priority of the convergence of the old and new systems, and it is also the basis for the preparation of financial reports.
After optimizing the accounting subjects and clarifying the specific content of the accounting subjects, at the moment of the implementation of the new accounting system, the new accounting subjects are used for project accounting and the preparation of statements. This operation can effectively improve work efficiency, reduce time waste, and reduce time costs.
In addition, in the early stages of the implementation of the new system, because of the differences in the accounting accounts of the old and new systems, it is necessary to pay attention to the carry-over between the balances of the accounting accounts of the old and new systems to avoid the phenomenon of missed transfers and under-transfers, which will bring unnecessary trouble to future account checking. Unified accounting standards are also particularly important in the implementation of the new system.
The adoption of a single accounting standard in the old system will face certain accounting difficulties, not to mention the new system adopts dual-core accounting standards. Therefore, for the new system to be effectively implemented, administrative institutions should unify accounting standards, distinguish the scope of the dual-core accounting system, and clarify the boundaries between the two, so that work may be more efficient.
For example, compared with the old system of the new accounting system, the biggest change in the new accounting system is the accounting of fixed assets. To be able to carry out work effectively, administrative institutions need to have a comprehensive understanding of fixed assets, including inventory, actual usage, the actual recorded value of fixed assets, the depreciation method used by fixed assets, etc., to determine a more reasonable and effective accounting standard for the accounting of fixed assets.
(4) Build a more complete information management platform.
Building a perfect information management platform is not to catch up with the trend, but an important way to promote the development of the world economy and society. With the development of information technology in the times, the development of everything needs to build a more perfect information management platform. The government’s reform of the new system will also not avoid the construction of an information management platform.
First of all, since administrative institutions adopt the “dual-core accounting” and “dual-reporting” model, there are certain differences from the previous old system, so adjustments need to be made to change the original single accounting system, and realize the dual-system financial information system and budget information system to process related accounting business in parallel. To a certain extent, the two do not interfere with each other, but they can complement each other and coordinate operations, thereby promoting the development of information technology.
Secondly, administrative institutions should closely integrate the accounting model with the internal control system, budget system, and performance evaluation system, effectively connect, and use a unified information system to make all departments cooperate closely, communicate with each other, perform their duties, and improve work efficiency.
Finally, administrative institutions should improve the security and authenticity of information platforms, ensure the security of important information such as information and data, and prevent leakage. At the same time, they must ensure that the information and data contained are true and reliable, and can be used by users with confidence.
Conclusion
In the context of continuous reform in my country, the relevant financial systems of the government also need to be changed by the development of the times, but the change of the new system carried out by administrative institutions in my country has a certain degree of difficulty, and it is largely affected by the problems left over from the old system. Therefore, the implementation of the new accounting system needs to deal with a series of problems arising from the convergence between the old and new systems.
This article also lists some of them. Relevant accounting personnel should take action to continuously improve themselves while doing their jobs and adapt to the development of the new system. The joint efforts of many parties will escort the smooth implementation of the new system. The problems arising from the convergence between the old and the new systems are also listed in this article. Part of it is also listed. Relevant accounting personnel should take action to continuously improve themselves while doing their jobs and adapting to the development of the new system. The joint efforts of many parties will escort the smooth implementation of the new system.
Discussion on the convergence of the old and new accounting systems; Photo by Simon Kadula on Unsplash.
