Research On Tax-planning Of High-tech Enterprises

It is still inadequate to research tax planning of high-tech enterprise, when high-tech enterprises become main impetus of economic construction, it is necessary to further enhance the profession competitive powe and improve management mode. According to this demand, this paper designs for the research on how to carry out the tax planning of high-tech enterprise, and provides a model to conforms to the tax-planning policy, studying the latest tax policy, to further improve the tax planning system of high-tech enterprise.Through the research on current situation of tax-planning of high-tech enterprises, I summarize and analyze the existing problems and their causations in the activities of the enterprise tax, and make a analysis of the risk of present tax planning of enterprises. In the main business activities of the enterprise tax, which were studied respectively in the specific tax-planning for enterprise of creation stage, operation stage, investment and financing stage.The paper is divided into six parts.The first part is the background, concept definition and the innovation of thesis;The second part is related to the literature review of tax-planning;The third part is based on the tax planning platform of preferential tax policy of our high-tech enterprise, which mentions the new accounting standards on tax-planning;The fourth part is the most important and valuable part, which researching on tax-planning problem from the taxpayers of view, puts forward applicable tax-planning scheme for each stage specific to the inherent characteristics of high-tech enterprise;The fifth part, with a case to the practical process of tax planning and then a conclusion is given.Through the concrete deep research work, this paper is mainly on the new policy of studying and the integration of theory and practice, and combines with the characteristics and advantages of high-tech enterprise, which is widely used the tax-planning theory and technology in the development of high-tech enterprises, and realize the taxpayers' financial benefit maximization.