Research On Planning Of Tax Rebate For Exports Of New High-teach In A Enterprise

Although China has accession to the WTO,the export trade in the international market share continues to expand, the international trade situation is not optimistic, the international competitiveness of export products need to be improved. The export-oriented high-tech enterprises should take the initiative to adapt to the challenges of economic globalization.However, in order to improve the international competitiveness of high-tech enterprises, they should pay attention to the improvement of financial efficiency, strengthen the level of enterprise tax planning. The compulsory characteristic of the tax revenue must require the enterprise to pay taxes legally, the tax burden is the important component of the enterprise cost, and becomes the important deductions of the enterprise's profit. And export-oriented high-tech enterprises in order to have a competitive advantage in the international market,we must improve the level of enterprise tax planning, has become increasingly prominent in the importance of cost management in the enterprise, the enterprise through reasonable tax planning to maximize the economic benefits of the tax savings, to reduce the burden on enterprises, better to participate in the international competition in the market. In addition,the preferential policies of China's tax law to allow enterprises to enter the international market with a low rate or even zero tax rate, in order to have a better competitive advantage.Therefore, enterprises should always pay carefully attention to changes in the tax policy, the use of tax policy and the combination of internal conditions for enterprises to make timely adjustments to reduce the tax burden on enterprises.This paper reviews the export refund(Exemption) of tax policy and tax planning theory. At the same time, collection and integration a series with high-tech enterprises related tax preference in our country in recent years gradually formulated.This as the foundation,combined with the actual operation of a high technology enterprise, analysis of high-tech enterprises A tax status and the existing problems, starting from the two angles of the export tax rebate system and high-tech enterprises preferential tax, are put forward to planning scheme to reduce the tax burden of enterprises, and put forward to some suggestions,enterprise value to maximize, and high-tech enterprises in to a reasonable tax avoidance provides reference significance.