High And New Technology Enterprise Tax-planning On The New Round Of Income Tax

Tax planning is an economic plan for taxpayers or the agents to reduce the cost of the tax via the colligated usage of tax, accounting, law and financial knowledge without transgressing; at the same time realize the goal to make the maximum value via the use of the plan. With many multinational companies pouring into China, the requirement of Tax Planning is becoming more and more important. In order to meet the economic development of our country since the beginning of 2007 a new round of corporate income tax reform.This paper has four parts. The part one 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. The part two mainly is carries on the discussion to the High and New Technology enterprise tax-planning preparation decision·making. The part three selects in each development phase to have the High and New Technology enterprise inherent characteristic the management item formulation tax planning preparation plan. In to affects the High and New Technology enterprise tax-planning preparation risk the generality and in the individuality factor analysis foundation, The part four establishment risk early warning system, measure guard and the control tax-planning preparation risk and so on active control tax-planning preparation cost, it guaranties tax-planning preparation goal realization.