| The development level of hi tech industry is more representative of the country’s advanced productive forces, economic development level, the final decision of comprehensive national strength. So government, especially the developed countries attach importance to the adjustment of industrial structure, increase high-tech industry investment and policy support.In our country, the government has been to encourage, support and guide the development of high tech enterprises, to create a favorable external environment for the development of high-tech enterprises, encourage enterprises to speed up technological innovation, improve the high-tech products and R& D investment, especially in the West preferential tax policy has given the key support.If the high-tech enterprises can make full use of the preferential tax policy in the process of production and operation, can provide motivation for the development of enterprises. Tax planning and design and analysis of the high-tech enterprise is very necessary.This paper takes the high-tech enterprise as the research subject, the tax planning theory as the basis, the course of enterprise development as the main line, the design of tax planning of high-tech enterprises of the overall operation, use the relevant case further analysis, proposed the problems and risks of high-tech enterprise tax planning process most of. The article is divided into five parts, the first part introduces the research background and significance, creative thinking and the overall framework; The second part is the description of relevant theories and literature, provides the theory basis for tax planning; The third part is the tax planning business cycle of high-tech enterprises, and focus on the types of analysis;The fourth part is the third part of the tax planning of Ji’nan’s Digital Corporation carries on the case analysis, according to the business operations in the tax planning;The sixth part is a summary of the full text, points out the shortages. |
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