Research On Tax Planning For Small And Medium-sized Technological Enterprises

Since the 18 th National Congress,China's economy has maintained medium high speed growth,especially after Premier Li Keqiang proposed "double-venture" and private enterprises have sprung up like mushrooms.In order to promote the healthy development of enterprises,the state has issued a series of guiding tax policies to support the development of private enterprises.Private enterprises play an increasingly important role in China's economic development.Technology-based small and medium-sized enterprises(SMEs)are outstanding among private enterprises,and their development is particularly noticeable.With the strong support of the state,small and medium-sized technology-based enterprises have become a new engine in the current national economy by taking advantage of their own advantages and catering to the trend of the times.At the same time,in order to make their long-term development,small and medium-sized technological enterprises must also rationally save costs.Therefore,they have also made a lot of beneficial attempts in tax planning.This paper mainly introduces the concepts and methods of tax planning and management,focusing on the discussion of tax planning and management methods for small and medium-sized technology-based enterprises.Through the combination of theory and examples,the paper expounds the current situation,methods and risks of tax planning and management.Through the tax planning of Beijing AQS Science and Technology Co.,Ltd.,which has typical characteristics and can highlight the characteristics of small and medium-sized technology-based enterprises,the management implementation plan is discussed comprehensively.The aim of this paper is to establish an effective tax planning and management scheme for small and medium-sized technological enterprises which can be used for reference,replicated and promoted.The key problem to be solved is to study and analyze the importance of tax planning in the economic activities of enterprises through the real case of Beijing AQS Science and Technology Co.,Ltd.of small and medium-sized technological enterprises,and to demonstrate the feasibility and necessity of tax planning for small and medium-sized technological enterprises through the specific application of tax planning.The innovation of this paper is to use the latest tax collection and management system and tax policy to study tax planning.One is to introduce the concept of enterprise risk management and control in Phase III of Gold Tax.Enterprises should real-time control the indicators of standard management and control.The other is to join the latest tax policy and conduct exploratory research on the new policy.Taking AQS Company as an example,after analyzing the main tax indicators,this paper plans around tax categories such as VAT and its additions,enterprise income tax and personal income tax,through enjoying preferential policies,reforming company structure,optimizing Department functions,standardizing financial system,refining business categories and reasonably controlling costs,so as to avoid certain tax risks and directly reduce the response of enterprises.The amount of tax payable reduces the tax burden.Therefore,the plan for AQS company is successful.