Research On Tax Planning Of High-tech Enterprise RR Company

In the current era of global integration,the competition in science and technology between countries is becoming more and more fierce.It is the only way to improve a country ’s economic level,integrate national strength,and develop high-tech industries.China has always attached great importance to the development of high-tech industries.In recent years,the State Council has put forward the slogan "Public Entrepreneurship and Innovation",and in the Sino-US trade friction last year,the United States included many high-tech enterprises in China into the list of export control entities.It has caused a major blow to China’s high-tech industry.For the sake of the development of high-tech enterprises,the state has issued a series of preferential tax policies.High-tech enterprises,as the core of scientific and technological innovation and as an important driving force to promote national economic construction,should seize the opportunity,timely understand tax preferential policies,conduct reasonable tax planning,and further enhance the core competitiveness.In view of above reasons,this article takes RR company as a case study object and gradually develops research on tax planning of high-tech enterprises.The writing structure of this article is mainly divided into four sections.The first part briefly summarizes the research background and significance of the subject,and analyzes and summarizes the research status at home and abroad,and also describes the relevant principles and classification of tax planning.The second part mainly introduces the theories about high-tech enterprises,including the concept of high-tech enterprises,the identification standards of high-tech enterprises,the characteristics of high-tech enterprises and the demonstration of the necessity and feasibility of tax planning for high-tech enterprises.The third part takes the RR company as an example,analyzes the tax planning of the RR company in research and development,sales,procurement and other links.Among them,the research and development link mainly includes the planning of research and development expenses and employee personal income tax,and the sales link mainly includes the gift business and technology transfer.In the tax planning,the procurement link mainly analyzed the selection of suppliers and the purchase of fixed assets.The fourth part puts forward suggestions on the problems encountered by high-tech enterprises in the tax planning process and puts forward the prevention of tax risks.The innovation of this article is to fully integrate the various preferential tax policies issued by the state with the various businesses of the high-tech enterprise RR company,and deepen the preferential tax policies into the details of the business,not to talk about it in general.Popularize tax preferential policies to a completed industrial chain from procurement to research and development to sales,so that high-tech enterprises can fully enjoy tax preferential policies in all business links.The application enlightenment of this article is that while RR company strives to improve the level of scientific and technological research and development,it should also strengthen the company’s internal management capabilities,pay attention to the company’s tax planning work,and infiltrate the tax planning awareness into every aspect of the company’s operation Under the premise of risk control,it will bring more benefits to the company and promote its development.