Research On Tax Planning Of High-tech Enterprise In China

In recent years, with the development of the socialist market economy, the concept of tax planning has been gradually accepted and used by the general investors and operators. As tax planning is an integral part of the corporate financial management, in a sense it can be attributed to the scope of enterprise financial management, and its goal is up to the enterprise financial management's objectives, that is business owners achieve wealth maximization. High-tech enterprises often lead to excessively high tax burden in the production and operation process, if they can not make a good deal about paying taxes. In particular, as the current global economic crisis are spreading, how to use the high-tech enterprises' preferential tax policies, combined with the characteristics of high-tech enterprises and operational characteristics of a set of tailor-made for enterprises to fully enjoy the most preferential tax policies for the tax planning program, and to reduce the overall tax burden lawfully and reasonably, is each a high-tech enterprises must pay close attention to. China has issued a series of tax policy to promote the development of high-tech enterprises, and has provided a broad space to the tax planning for high-tech enterprises.In this paper, it is from two different levels, theory and practice, combining the latest enterprise income tax law and accounting standards of high-tech enterprises to explore the issue of tax planning, the full text is divided into five parts. The first part: Preface. It introduces the international and domestic background and relevant literature. It also introduces this paper specifically in research methods, creative thinking and the overall framework. The second part is the introduction of the tax planning for high-tech enterprises, including the definition and characteristics of high-tech enterprises. It comes about the problems in tax planning at this stage of existence, and analyses the causes of existing problems from external and internal. The third part: The tax planning includes decision-making and implementation of control in two stages and decision-making across the enterprise are the basis for tax planning. This part mainly explores the decision-making of the major high-tech enterprises in tax planning. It claps the enterprise development process for the clues, firmly grasps the characteristics of high-tech enterprise, and selects the various stages of development of specific issues to make tax planning program. The fourth Part: pointing out the tax planning program design and program implementation of the unscientific process in the business environment will lead to uncertainty in decision-making to achieve the objective of tax planning, named the existence of tax planning risk. High-tech enterprise with the high operational risks leads its tax planning risks greater than the traditional enterprise. The impact of high-tech enterprises in tax planning risks specifically based on the analysis to enhance the awareness and to cultivate the concept that takes specific preventive measures to control risks, thus ensuring the high-tech enterprise gets to the tax planning goals. The fifth part: It summarizes the whole article. It looks forward to the prospect of the high-tech enterprises and identifies the shortcomings and efforts in the future.This article uses a method of combination of theories and practices, aimed at investors in such enterprises and operators to offer them a few tax planning ideas to solve high-tech enterprises in tax planning in the practical problems encountered, as far as possible to reduce taxation costs of the high-tech enterprises, and improve their market competitiveness and the financial management capacity in practice, to provide strong support for better and faster development of the high-tech enterprises.