Research On Tax-Planning Of High & New Technology Enterprise

Nowdays, science and technology changes with each passing day, the focus that could occupy one seat and become overall national strength competition in the field of High and New Technology. Our country after "863 "Program , numerous field in the new and high technology make attracting people's attention score, but it is still an important problem of the high-new technical development of our country that the industrialization degree of new and high technology is low. The High & New Technology enterprise is a carrier of new and high technology industrialization. So, developing High & New Technology enterprise will have great significance to the development of the new and high technology and even the whole national economy of our country in a more cost-effective manner. Enterprise's tax-planning is prepared to utilize the existing tax policy, the behavior that a kind of enterprise that obtains economic benefits manages money matters, have positive roles to economic benefits and competitiveness level which improve enterprises. Our country successively issued a series of tax policies aiming at promoting development of High & New Technology enterprise the issue of these policies has offered the wide space for the fact that the tax revenue of High & New Technology enterprise is prepared. This paper carries on the discussion from the theory and the practice two different stratification planes to the High and New Technology enterprise tax-planning preparation question. This paper altogether has three main parts. The first part, obtained from the enterprise tax tax-planning preparation theory basis, has analyzed the enterprise tax-planning preparation feasibility as well as the High and New Technology enterprise carries on the tax-planning preparation the agent. The tax-planning "the non-neutrality", the tax-planning government by law construction and the modern enterprise system establishment has provided the basic prerequisite and the safeguard for the high and new technology enterprise tax-planning preparation. The second part, proposed the enterprise tax-planning preparation is a financial control behavior, controls two stages including the decision-making and the implementation, but the decision-making is the entire tax-planning preparation foundation. This part mainly is carries on the discussion to the High and New Technology enterprise tax-planning preparation decision-making. Develops the life cycle take the enterprise as the clue, selects in each development phase to have the High and New Technology enterprise inherent characteristic the management item formulation tax-planning preparation plan. The third part, pointed out the tax-planning preparation plan design not scientific and in the plan implementation process will manage the environment the element of certainty not to cause the tax-planning preparation decision-making goal realization not to have determinism, namely existence tax-planning preparation risk. The High and New Technology enterprise's high management risk causes its tax-planning preparation risk to be bigger than the traditional enterprise. In to affects the High and New Technology enterprise tax-planning preparation risk the generality and in the individuality factor analysis foundation, proposes through the establishment risk early warning system, measure guard and the control tax-planning preparation risk and so on active control tax-planning preparation cost, the guarantee tax –planning preparation goal realization.