Study On Tax Planning Of High-tech Enterprise D

Relying on their superb science,technology and innovation ability,high-tech enterprises continue to create products or technologies with core intellectual property rights and core technology to the market,which has become an important part of advanced productive forces in China.In order to ensure the long-term sustainable and healthy development of these high-tech enterprises,the government has successively promulgated preferential tax policies for them,and made use of preferential measures such as tax reduction and fee reduction to better reduce the tax burden of enterprises and stimulate the vitality of the market.High-tech enterprises should also make full use of various preferential policies.By reasonably reducing tax burden,it can further improve the economic benefits of the enterprise and greatly improve the comprehensive ability of the enterprise.Firstly,this study made an analysis on the operation status and tax status of high-tech enterprise D,and found that the enterprise has space for improvements in three aspects: personal income tax,enterprise income tax and value-added tax.Secondly,according to the analysis of the current situation above,the tax planning design was specially carried out for these three taxes,and a detailed scheme was given.At the same time,combined with the special period of the pandemic,the latest tax credit preferential tax planning in 2022 was given.Finally,in order to establish a strong guarantee for the implementation of enterprise tax planning scheme and improve the success rate of the scheme,this study put forward safeguard measures for the tax planning scheme by creating a positive tax planning atmosphere,improving the business competency of enterprise financial personnel,strengthening the communication between the enterprise and the tax department,and establishing the risk response mechanism of enterprise tax planning.