Research On Tax Planning Of CF High-tech Companies

Tax payment according to law is the legal obligation of an enterprise,and tax cost is also an important part of enterprise cost.Tax planning is a legal action to reduce the tax amount as far as possible through the prior planning and arrangement of business,investment and financing activities within the scope permitted by law.Scientific tax planning can take into account the realization of long-term economic goals of enterprises and short-term financial tax saving demands at the same time,neither harming national interests nor improving corporate profits.At present,the market environment at home and abroad is highly competitive,and China’s economic development has entered a new normal.The national strategic policy points out that accelerating the transformation and optimization of the economic growth mode,deepening the reform of the system and mechanism,vigorously developing technological r&d and inmovation,and implementing the innovation-driven development strategy are the key points of China’s future economic development.Under the strong support of the government,a series of preferential tax policies have been issued,including those specially applied to high-tech enterprises,to reduce the burden of enterprises by reducing,exempting,offsetting and withdrawing the tax burden.Therefore,as the core of scientific and technological innovation,high-tech enterprises should timely understand the tax preferential policies,grasp the tax saving advantages,and conduct reasonable tax planning,so as to improve the core competitiveness of enterprises.In this paper,the optimal tax planning scheme of CF company is studied based on the relevant theories of tax planning and the tax preferential policies of high-tech enterprises.Firstly,the research background and significance,research contents and methods,research status and other aspects of tax planning for high-tech enterprises are summarized.Secondly,it expounds the related theories of tax planning for high-tech enterprises.The definition and characteristics of high and new technology enterprises are explained,the meaning,procedures and methods of tax planning are systematically expounded,and specific planning strategies are proposed based on the characteristics of high and new technology enterprises and tax preferential policies.Again to CF company as an example,has carried on the brief for the company’s basic situation,and on the analysis of the company’s financial and tax related situation,on the basis of the company in the tax management drawbacks are summarized,and then combined with the company’s actual situation,the integrated use of planning method,developed in line with the company strategic target of tax planning improvement scheme,analyses the tax accounted for the biggest,elastic and largest value-added tax and enterprise income tax planning.Finally,for the possible risks in tax planning,it is necessary for the company to take urgent measures to avoid or reduce the risks and losses of the company,so as to achieve the expected goals of tax planning.