Research On Tax Planning Of S High-tech Enterprise

Innovation is the primary driving force for development.In recent years,more and more high-tech enterprises have sprung up after a spring rain,but the ensuing market competition pressure is also increasingly prominent.At the same time,due to its particularity,high-tech enterprises are often accompanied by higher risk,larger research and development costs and other problems.Tax burden is an important part of the cost of high-tech enterprises,if a reasonable method can be adopted to plan the tax activities of the enterprise,it can reduce the tax cost of enterprises to a certain extent.Therefore,this thesis takes S high-tech enterprise as an example,aiming at the problems existing in the process of tax planning,and puts forward the corresponding tax planning scheme,in order to provide certain help for S high-tech enterprise and enterprises in related industries to reduce the tax cost.This thesis takes S high-tech enterprise as the research object,selects relevant financial data of S enterprise,uses literature research method,questionnaire survey method,comparative analysis method and other research methods,analyzes and studies the tax planning of S high-tech enterprise from different perspectives.Firstly,this thesis describes the research background and significance,sorts out and reviews relevant literature at home and abroad,introduce the concepts related to tax planning,to establish the overall theoretical basis for this research.Secondly,it introduces the general situation and tax status of S high-tech enterprise,through issuing questionnaires to understand the tax planning situation of S high-tech enterprises and points out the problems and risks of tax planning of S high-tech enterprise,it finds that in the operation link,there are some problems in revenue recognition,additional deduction of research and development expenses,depreciation of fixed assets,business entertainment expenses and other aspects,such as inflexible choice of methods,not careful collection of expenses and so on,in the financing link,there exists the problem of improper choice of financing methods.And there are certain risks in the tax planning activities of enterprise.Then combined with the relevant financial data of S enterprise,put forward tax planning scheme for operation link and financing link.Put forward the schemes of operation link,such as change to advance payment method to recognize revenue,accurate collection of research and development expenses,change to accelerated depreciation method for fixed assets,take full advantage of the business entertainment deduction limit and so on.Put forward the schemes of financing link,such as choose bank loan financing for equipments,select the optimal capital structure financing for working capital and so on.And show the expected effect of tax planning,put forward S high-tech enterprise tax planning risk countermeasures.Finally,put forward the conclusion of this thesis,that is to use tax planning scheme to solve the tax planning problems existing in S high-tech enterprise,and future prospects.