Research On Tax Planning Management For Small And Middle-sized Technology Enterprise

Tax is the obligation that the enterprise should perform to the country. Tax planning is that within the scope of laws and regulations, through the prior planning and arrangements of the operation, the investment and financing activities, the economic benefits of the tax are obtained as far as possible. Only through scientific tax planning, the best tax scheme is chosen for both long-term and short-term interests, to achieve a greater degree of supporting modern enterprise financial management objectives.SME is the mainstay of the development of the national economy. In recent years, under the strong support of national policy, the rapid growth of science and technology small and medium-sized enterprises, it shows a good development trend.Therefore, it is more and more obvious that the tax of scientific and technological type of small and medium enterprises isplanned and managed.This paper is divided into four chapters. The first chapter is an introduction. It mainly describes the research background and significance, and more important for domestic and foreign literatures are reviewed.Also, it explains research contents and methods as well as the main innovations and shortcomings of the paper. In the second chapter, it introduces the theory and methods of SME tax planning management.Related concepts, functions and methods of tax planning and management. It introduces the current situation, the problem, the meaning, the risk and the countermeasure of the tax planning and management in the third chapter. Tax planning has many benefits, but it is also great to implement the real difficulty and risk. This chapter focuses on the risk management in line with the need for tax planning and violations of tax law. Analysis on the implementation of tax planning and management, and put forward solutions. In the fourth chapter, it focus on the analysis of WY company’s tax planning management program. This paper introducesthe WY company, takes WY company from 2011 to 2013 the business situation and the tax situation as an example, analyzes the WY company tax planning and management program in detail, and analyzes the advantages and disadvantages of these programs. Taking WY company as an example, this paper illustrates the application of this kind of enterprise in the management of tax planning.