Research On Tax Planning Strategy Of Enterprise Income Tax In Corporation Z Of Science And Technology Enterprises

The science and technology enterprises have the characteristics of strong technological innovation,quick equipment update,large demand for capital and dense talent.In order to encourage the rapid development of science and technology enterprises,the state has issued a series of preferential tax policy.It helps science and technology enterprises' tax planning of development into a new level.Tax planning is combined with the country's latest tax policy for the enterprise to obtain the optimal tax interests of a financial management behavior.It plays an extremely important role to the enterprise's own economic benefit and even affect the development of science and technology industry.Long-term since,in our country's tax planning study,most articles is still given priority to with the general industry.The tax planning of the science and technology enterprise is not cause enough attention,and the major changes of the enterprise income tax laws,regulations and policies have been made in recent years.Therefore,based on the science and technology enterprises Z corporation as the research object,in view of the company development and production and operation situation,combined with the latest changes of the relevant policy of the tax law,discusses the tax planning.This paper adopts a combination of theoretical research and case analysis,longitudinal comparison and horizontal comparison.Firstly,the background and significance of the topic are introduced.The research results of tax planning and the research context and content of this paper are expounded.Secondly,the related theories of enterprise income tax,tax planning and technology enterprises are outlined.Then,based on the analysis of science and technology enterprises in different periods and different objects of income tax and the tax planning on the basis of the combination of science and technology enterprise of the actual situation of Z company will cost,income,deductions and other aspects of the planning strategy in Z company's production and business operation activities.Then,the theory of risk control was put forward,and the risk control of the strategy of Z company was briefly introduced on the basis of analysis of risk and loss control.In the end,this paper presents the conclusion,summarizes the deficiencies and carries on the next research direction.