Research On High-tech Enterprises Tax Planning Risk

A lot of taxpayers get more economic benefits by carrying out effective tax planning,enhance the market competitiveness of enterprises. But the tax planning risk did not getenough attentions. In a variety of tax planning methods, many enterprises choose toimplement high-tech enterprises tax planning in recent years. But this kind of tax planningalso has the characteristics of high risk. High-tech enterprises tax planning has beentheoretically researched by some scholars, but the study on the high-tech enterprises taxplanning risk has not been carried out.First, this thesis introduced the basic theory of tax planning from the aspects of theconcept, classification and characteristics. Secondly, it made an analysis s on tax planningrisk from the meaning, causes, characteristics and classifications, discussed the realisticsignificance of tax planning risk prevention, to pave the way for the research below onhigh-tech enterprises tax planning risk. Then, this thesis introduced the techniques ofhigh-tech enterprises tax planning, made an in-depth analysis of high-tech enterprises taxplanning risk, concluded the risk points, confirmed the risk performances and consequencescombined with the actual case. Finally, this thesis put forward a series of high-techenterprises tax planning risk prevention measures according to the conclusions of the abovetheoretical analysis and case study.The innovation of this thesis lies in: it analyzed the high-tech enterprises tax planningrisk based on the statistical data and the actual case, and it provided targeted, maneuverablehigh-tech enterprises tax planning risk prevention measures, especially for the riskcharacteristics of high-tech enterprises tax planning, put forward the control and preventionidea and concreted measures, supplement the study on tax planning risk.