Research On Tax Planning Of Small And Medium-sized High-tech Enterprises

In recent years,driven by economic growth in China by the investment direction gradually tend to innovation,so innovation ability has become one of the major competitiveness of each enterprises,as the capability of innovation of high-tech enterprises will certainly to add momentum to the subsequent sustained economic development in our country.Because the products of high and new technology enterprise r&d investment is larger,and high-tech products(services)production cycle is long,makes the production cost of such enterprises is much higher than other ordinary production enterprises in order to improve the core competitiveness of high-tech enterprises.Independent research and development and the ability of independent innovation,increase investment in research and development strength,the state introduced a lot of new tax preferential policies,such as strengthening the pre-tax deduction of r&d cost discount,extending its losses life etc for high and new technology enterprise,due to the higher cost of r&d spending,make good use of research and development expenses claim additional deduction of such preferential policy is very important in this paper will also from high-tech enterprises enjoy preferential policies of the latest and other tax policies.This paper will also rely on the existing policies of the state to support the steady development of small and medium-sized high-tech enterprises,start with the accurate application of the latest tax preferential policies and other tax preferential strategies for small and medium-sized high-tech enterprises,and explore how to make full use of the relevant policies for tax planning,help high-tech enterprises,and better reduce taxes and fees,Promote its more sustainable and healthy development,and further increase the vitality and follow-up growth momentum of the sustainable development of small and medium-sized high-tech enterprises.