Research On Tax Planning Of High-tech Enterprises Based On Life Cycle

Today, with the globalization of economy, the high-tech industry grows rapidly. It has become an important factor both in promoting China’s economic structural adjustment and the sustained and rapid development of economy. In order to encourage the development of high-tech enterprises, China has successively promulgated a series of preferential tax policies to provide a broad space for the tax planning of high-tech enterprises. The thesis focus on researching tax planning strategies for high-tech enterprises in different life cycle stages, it is extremely necessary to an effective tax planning and maximizing the overall benefits for high-tech enterprises.The paper’s main body is the high-tech enterprise, and the research object of the paper is the tax planning of the high-tech enterprise in each stage of the life cycle. Based on the theoretical analysis method and the method of combining qualitative analysis with quantitative analysis, and according to the characteristics of the high-tech enterprises in each stage of the life cycle, the thesis selects the tax planning schemes of high-tech enterprises in each stage of the life cycle, and it’s verified by typical cases. Through introducing tax planning meaning、objectives and methods, the definition and characteristics of high-tech enterprises, the paper analyses the key of high-tech enterprise’s tax planning. By establishing the game model, the thesis analyses the motivations of high-tech enterprise’s tax planning, finally the paper expounds tax planning strategies of the high-tech enterprises in each stage of the life cycle, including the start-up period selection of taxpayer identity of the value-added tax planning、investment choice of the enterprise income tax planning; the growth period concurrent business and mixed sales activities of the value-added tax planning, fixed assets、R&D expenses、intangible assets、advertising expenses of the corporate income tax planning; the maturity period of transfer pricing, profit distribution of corporate income tax planning、 tax planning of imports and exports; in the recession merger and liquidation of the corporate income tax planning. According to above analysises and selections of the planning schemes, the paper looks forward to an effective tax planning to be beneficial to high-tech enterprises in the different stages of the life cycle.