Research On Tax Planning Of High-tech Enterprise

Since the accession to the WTO,China's economic development has been developing at an unprecedented speed and the importance of science and technology to economic development has also gradually emerged.Science and technology are the primary productive forces.In order to promote the development of high-tech enterprises,the country has also formulated a series of directional policies,manifested in the tax revenue as a series of tax incentives and tax support policies.After the 19 th CPC National Congress closing ceremony,the domestic wave of tax revenue modernization has been set off.In this context,the necessary tax planning for high-tech enterprises can not only save the company's own operating costs,but also respond to national calls to achieve a win-win situation between the development of enterprises and the prosperity of the country.In this context,this paper takes TSZ Technology Co.,Ltd.as a case study of the tax planning program.First of all,this paper analyzes and presents the research background of the selected topics in the introduction part,and elaborates the significance of the selected topics.At the same time,the introduction part introduces the research methods of the dissertation,and reviews the research status of tax planning at home and abroad,which shows the necessity and practical significance of writing this paper.Secondly,this paper elaborates the tax-related concepts and theories involved in the research and analysis in the second chapter,including the identification of high-tech enterprises,the meaning and tactics of tax planning,the goal and significance of tax planning,the possible risks and countermeasures of tax planning,which lays the theoretical foundation for the research on tax planning of TSZ Technology Co.,Ltd.Thirdly,the third chapter of this paper takes TSZ Technology Co.,Ltd.as the research object,introduces the company's situation,financial status and tax-related situation of TSZ Technology Co.,Ltd.,and provides a practical basis for the proposal of tax planning.Then,this article puts forward the planning plan and overall planning strategy for the taxes involved in TSZ Technology Co.,Ltd.Meanwhile,it also has realistic reference meaning for similar companies in the same scale and in the same industry.Finally,this article describes the risks that high-tech enterprises may face in the process of tax planning and puts forward some measures to deal with the possible risks.