High-tech Corporate Tax Planning

In today's world, because science and technology is changing rapidly, it is a national focus among the competitions of the comprehensive national strengths that a country can occupy a place in the high-tech fields. In the "863" plan, China has made remarkable achievements in the high-tech fields. But the low level of high-tech industry in China is still a serious problem. High-tech enterprises are the main high-tech powers, so developing high-tech in China has a very great significance.Tax planning is a corporate financial management activity which uses the existing tax policy to get economic benefits.It has a positive effect to enhance their core competitiveness and profitability. To promote high-tech development, China has promulgated a series of related tax policies. These policies broadly provide tax planning for the high-tech enterprises. High-tech enterprises conduct tax planning to improve their competitiveness and promote the development of the high-tech industry.The paper introduces the issue of tax planning of high-tech enterprises from theory and practice. The paper has four main parts. In the first part, based on corporate tax planning theory, the paper analyses the concept of corporate tax planning and goal. Hierarchy theory of tax planning suggests the goal of tax planning is divided into primary objective:Tax zero risk, intermediate goals:to maximize after-tax income, high target:to maximize corporate value. When Companies plan tax planning, they should choose a reasonable goal based on their characteristics and should not adhere to the goal of maximizing corporate value blindly. In the second part, based on the definition of high-tech enterprise, the characteristics of high-tech enterprises and the status of China's high-tech enterprises in tax planning, the paper proposes the method of high-tech corporate tax planning and planning focus areas. In the third part, based on the latest tax laws and regulations of China and the first two parts of the paper, the paper discusses investment, financing, operation, merger, division, export about high-tech enterprise and designs a large number of case studies. In the last part, on the basis of the first three parts, the paper plans tax planning according to a high-tech enterprise operating activities for 2009 tax planning, and effectively reduces the enterprise tax burden.By using case analysis, standard analysis and a large number of cases, the paper analyses the space of high-tech Tax planning and the strategy choice of high-tech Tax planning on the basis of the characteristics of high-tech enterprise and the latest tax laws. And I hope this research can make sense of the development of high-tech enterprises and can enhance their comprehensive competitiveness.