High-tech Corporate Tax Planning

The high-tech is the means of production of high efficiency, high attachment value product and service. In order to safeguard our country economy's fast development and realize the national economy third step of strategic target, we must vigorously develop the high-tech industry. The high-tech enterprise have to carry on omni-directional, multi-level operation to the production management in order to win in the intense market competition .It's noticeable that national and enterprise's benefit assignment relations also should be the planed. As an important part of financial management, tax plan can inevitably provide help to the high-tech enterprise's fund aspect and even the whole development.But regrettably, in recent tax plan research, the overwhelming majority articles still take the common enterprise as research object. The high-tech enterprise has not certainly aroused the enough interest. Has in view of this, this article take the high-tech enterprise as the research object, in close integration with its management characteristic proposed the tax plan design mentality. By offering a few introductory remarks, I wish others may offer their valuable ideas, to contribute to the development of our country's high-tech enterprise.This article launches as to the high-tech enterprise's characteristic and the necessity of tax plan theoretical analysis. In this foundation, the author take practicability as the goal, take the case and data as basis, under the framework of tax revenue laws and regulations, proposed some own idea and the suggestion to the high-tech enterprise's tax plan method.