Research On Tax Planning Of National High-tech Enterprises In China

Tax planning is a kind of financial management activity in which enterprises make full use of fiscal and tax preferential policies to reduce the tax burden of enterprises on the basis of correctly understanding the relevant fiscal and tax policies formulated by the State.The tax planning of enterprises can not only provide their own profitability,but also promote the level of national tax administration according to law,as well as help the state tax department to regulate the tax of enterprises.High-tech enterprises because of continuous R&D activities and technological achievements transformation,and has the core independent intellectual property rights,is the representative of advanced productive forces,the country in order to stimulate the rapid development of high-tech enterprises,has issued a series of related fiscal and tax preferential policies.If high-tech enterprises can make full use of these policies,they will reduce their tax burden and improve the profit margin of enterprises,and also have great significance for enhancing the comprehensive competitiveness of enterprises.This paper first describes the relevant concepts and theoretical basis of tax planning in high-tech enterprises,and demonstrates the necessity and feasibility of tax planning for high-tech enterprises.Then it analyzes the industrial characteristics of high-tech enterprises,the current tax preferential policies and tax planning theory,and then combines the current situation of tax planning of LPD company to make the problem of tax planning more specific visualization.Through several research methods,the tax planning analysis of PD company is completed,and the tax planning method with universal significance is obtained.