Start-Up Enterprise Tax Planning Research Based On The Public Entrepreneurial Innovation Policy

With the arrival of the new normal of China’s economy, how to achieve the sustained and healthy development of Chinese economy has become a problem in the current. At the same time, the rapid development of high technology like big data, cloud computing and the Internet, brings new carriers and new opportunities for entrepreneurial innovation. Therefore, the state will regard the task of E&I as a new engine of economic development under the new normal. With the support and boost of national policy, the constant collision and blend of factors of production,a large number of capital and manpower and material resources, set off a burst of "to be entrepreneur, to be innovator" climax. As a result, more and more entrepreneurs pay more attention and emphasis on the tax planning of their own enterprise. This paper conducts the study based on the E&T policy, increasing need of tax planning and the objective requirement of achieving maximization of self-value.This paper studies and discusses on the tax planning of start-up enterprises under the E&I policy in an easy way by taking some economic matters of company C in its early stage from the aspect of accounting elements combined with the relevant knowledge of tax planning as well as from the income to the cost.Firstly, this paper introduces the relevant theoretical knowledge of tax planning; and then presents the main content and methods of the study. Combined with the macro background of E&I policy, it focuses on analysis of the impetuses and directions of tax planning in the start-up enterprises. After that, this paper analyzes the specific case of company C, displaying the key points and directions of tax planning in start-up enterprises simply. Finally, it puts forward some preventive suggestions and concrete measures for the risk of tax planning.The research of this paper not only puts forward the concrete measures and methods for the tax planning of company C, but also makes more entrepreneurs understand the impetuses and direction of tax planning in the current history. Thus, more and more enterprises can join the tide of entrepreneurship and innovation to achieve sustained and healthy growth of Chinese economy.