The Tax Planning Of Chinese High-tech Corporations

Tax planning is one of hot issues that now business enterprises pay attention to. Since our country joining the WTO, the economic of the world improve rapidly, the business enterprise wants to be live in this environment which filled with vigorous competition must to have the proper activities, then they will considering that increase the income, and reducing the expenditure. Tax planning suit the need of this market which filled with competition that high-tech corporations in, so our national high-tech corporations must combine their characters, and use national policy in tax sufficiently, arrange the activity early to reduce the expenditure legally. This thesis is formal according to the revenue from tax planning and prepare this center subject, analysis revenue from tax in business enterprise, the method proceeded some studies, and in actual investigation of process, proceed some operate, obtaining the certain result.This paper explore the methods of high-tech corporations' tax planning, apply the combination of theory and practice, link with the characters and advantages of high-tech corporations. The tax planning in this paper is concentrate out of account, but in the apply policy to tax planning feasibly.This paper is on the basis of taxpayers' point of view, and set out analysis of high-tech corporation in reasonable and legitimate principles of tax planning. This paper has five portions. First potion generalizes characters from formerly conception of tax planning. Then analyses the background and feasibility of tax planning. This paper especially aim at high-tech corporations, introduces some points which high-tech corporation must pay attention to. Then analyse tax planning is deceit for technology promotion. And introduce the significance of this paper. Second potion analyse the status quo of high-tech corporations' tax planning, then introduce some reasons about it. Third potion generalizes the policies about high-tech corporations in our nation. Fourth portion generalize some tax planning methods from high-tech corporations' characters, including tax planning in choose of corporation invest forms, status's ascertain of tax payers, and organizations' setting, ect. It is the most important and valuable in the paper. Fifth potion introduces the problem in high-tech corporations and gives some suggestions on it. This paper applies methods of tax planning to manage finance of high-tech corporation to minimum the cost, comply with cost-profit principle, to realize the maximum of corporations' profit.This paper applies the combination of theory and practice, quantitative andqualitative, illustration and diagram to solve the realistic problem in high-tech corporations' tax planning. And bring the economic profit to the high-tech corporation.