XL High-tech Enterprise Tax Planning Optimization Research

Since the outbreak of COVID-19 in 2020,the domestic enterprises have suffered a lot of damage.In order to stabilize the economy and promote development,the state has continued to push forward the support to the real economy,and has launched a more vigorous policy of reducing taxes and lowering taxes.With the help of China’s policy subsidies,the high-tech industry has developed very rapidly,and the enterprise situation has developed unprecedentedly.Therefore,while relying on the external environment and national policy support to seek development,how can high-tech enterprises make use of various tax preferential policies and combine their own enterprise characteristics and operation characteristics to customize a set of optimal tax planning scheme for enterprises,reduce the overall tax burden of enterprises and maximize enterprise value on the premise of legality and rationality,It is a problem that every high-tech enterprise must pay attention to.Under this background,this paper aims to study the tax planning scheme of XL company,a high-tech manufacturing enterprise,on the basis of rationality and legality,combined with the domestic tax environment,and focuses on its tax planning activities.Firstly,I carefully read the research on tax planning by scholars at home and abroad,sort out and refine the experience and achievements related to this paper in the current theoretical circle,so as to provide a theoretical basis for the follow-up case analysis.Secondly,taking XL company as an example,this paper analyzes the financial status,operation status and tax burden of XL company,and analyzes it from five production and operation links.On this basis,this paper summarizes the corresponding problems in tax planning management,and finds out what causes these problems,Then the corresponding optimization scheme and guarantee measures are put forward on the original basis to ensure the smooth implementation of the planning scheme proposed in this paper,effectively reduce the operation cost of XL company to the greatest extent and promote the better development of the company.The guidance and analysis of tax planning of high-tech enterprises can reduce the internal direction of tax planning and tax planning of high-tech enterprises,so as to enhance the internal power of tax planning and tax planning of high-tech enterprises;It also provides some theoretical guidance for the development of other domestic high-tech enterprises of the same type,which has played a certain role in promoting the development of China’s whole high-tech industry and promoting the stable growth of domestic economy.