A Technology Co., Ltd. Corporate Income Tax Planning

As China's market economic development, along with the continuous deepening of reform and opening up, social competition is increasingly fierce. The entire society's awareness of taxesis also rising, especially after enter the WTO China's accession to the business-to-business competition becomes fiercer, various tax as a cost of business as an important component, in respect for the law, Subject to the state's tax laws and regulations under the premise of reasonable planning, and enable enterprises to achieve the lightest tax burden. t is tantamount to reducing the cost of enterprises, the enterprises have a stronger competitive edge. So tax planning has become formulate business strategy and development as an important component.In our present stage, high-tech enterprises as a national priority to supporting targeted industries, in terms of tax revenue has some preferential policies. Therefore, the provisions of the law within the limits of high-tech enterprises through business, investment, financial management activities of planning and prior arrangements, reasonable use of the preferential tax policy will be possible to obtain the greatest tax benefits.This combination of high-tech enterprises in China's enterprise income tax preferential policies, the high-tech enterprises to tax planning of the feasibility and necessity, and A technology company as an example, Through the analysis of financial statements, A combination of technology companies and the reality of the corporate income tax and the basic provisions of preferential policies.The purpose of this study is to high-tech enterprises income tax planning basic theories, strategies and methods of exploration, for a high-tech enterprise income tax planning for providing some valuable recommendations and suggestions. Research focuses on the existing accounting system and the state are bound by the tax law, How high-tech enterprises reasonable plan for their financial accounting methods and reasonable use of the country's preferential tax policies, data calculations, find the best tax saving, so as to reduce the income tax, increase corporate profits, and improve the competitiveness of enterprises...