Research On Tax-Planning Of High & New Technology Enterprise

Enterprise's tax-planning is prepared to utilize the existing tax policy, the behavior that a kind of enterprise obtains economic benefits manages money matters.It has a positive role to improve economic benefits and level. Our country successively issued a series of tax policies aiming at promoting development of High and New Technology enterprise, the issue of these policies has offered the wide space. The fact that the tax revenue of High and New Technology enterprise is prepared to promote enterprise's competitiveness and all High and New Technology enterprise's development.This paper carries on the discussion from the theory and the practice two different stratification plans 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, it 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. The life cycle takes the enterprise's development as the clue.It 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 existed 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, it guarants tax -planning preparation goal realization.