Research On High-tech Enterprises Tax Planning

The 19 th Party Congress stressed that we must adhere to the path of independent innovation with Chinese characteristics and implement innovation-driven development strategies.As the high-tech enterprises of innovation subject,it plays a particularly important role in seeking the overall economic development of the country,and promoting international competitiveness.In order to encourage and support enterprises to carry out research and innovation,the state has many tendencies policies from the tax policy,which provides a good opportunity for the development of high-tech enterprises.As we all know,corporate value-added tax and income tax are indispensable tax categories for the production and operation of enterprises.And these two major taxes have a lot of space in the planning,but also an important part of corporate tax planning.In the process of production and operation of high-tech enterprises,if they can reasonably and legally use the preferential policies provided by the state to support them,it will be of great significance to the future development and to improve the overall profitability and competitiveness of the company.This thesis firstly elaborates the background and significance of the topic selection,and the domestic and international research trends in the direction of tax planning.Through the analysis of related dynamics of domestic and international tax planning for high-tech companies,the direction of taxation planning in a large environment was explored.And the basic content and research methods of this study were elaborated.Secondly,a corresponding description of the industry characteristics of the high-tech industry,the current status of tax planning,and the company’s life cycle theory were described.The influence of the various preferential policies and the latest tax reforms of the hi-tech enterprises on the hi-tech enterprises under the current economic background were analysed.Once again,the core content of this article,it analyses the necessity of tax planning for high-tech companies combined with the actual business situation of HQ company,and proposed reasonable and implementable opinions on the taxation issues that HQ company appeared in the development stage and business process.In this way,further optimization and promotion for the value and profit of the company would be performed,and thus it could meet the overalldevelopment strategy.Therefore,it had concluded that legal and scientific planning can indeed reduce corporate tax burdens and optimize corporate management,and it play a positive role in promoting the development of enterprises,it was very important for high-tech enterprises to do a good job in tax planning.