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A Research On Prevention And Control Of The Income Tax Risk Of High-Tech Enterprises In Xiamen

Posted on:2019-05-15Degree:MasterType:Thesis
Country:ChinaCandidate:Z X ChenFull Text:PDF
GTID:2439330548986816Subject:Business management
Abstract/Summary:PDF Full Text Request
High-tech enterprises have become an important pillar industry for China’s economic development.In recent years,in order to support the development and expansion of high-tech enterprises,the state has given higher-level tax incentives to high-tech enterprises in related taxation policies,thus creating a virtuous cycle between technological innovation and tax incentives.Xiamen,as an important gathering place for the country’s high-tech industries,has cultivated a large number of high-tech enterprises and has further shaped and stimulated the upsurge of entrepreneurial innovation in Xiamen.However,in recent years,in the process of implementing the preferential income tax policy for high-tech enterprises,the tax-related risks caused by lax control of tax risk in some high-tech enterprises have also become increasingly prominent,which has had a major impact on the production and operation,capital flow,and reputation of the company.Therefore,we study the main performance of the tax risk related to the income tax of high-tech enterprises in Xiamen,and it is particularly important to put forward the main measures to prevent the riskIn this article,based on an overview of the preferential income tax policy for high-tech enterprises and the status quo of the development of high-tech enterprises in Xiamen,combined with the author’s tax collection and management practices,This paper analyzes the tax related risks in Xiamen high-tech enterprises,which are caused by subjective benefits,lack of policy understanding,lack of tax planning,and unstandardized internal control management,as well as the adverse effects that may be caused by enterprises to abolish high-tech enterprise qualification,influence the normal production and operation of enterprises,influence the reputation of enterprises and so on.Feasible suggestions on prevention and control of income tax related risks are put forward.
Keywords/Search Tags:High-tech enterprises, Income tax, Tax risk
PDF Full Text Request
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