A Study On Corporate Governance, Cash Dividends And Over-investment Behavior

Market competition among enterprises becomes more intense. the requirements of enterprise tax planning are constantly improve. In order to encourage businesses to developing new technology and innovation, high and new technology enterprises act as an important historical position in the push of the social and economic development. The high-tech enterprises should fully understand the content of policies and use the opportunity to develop, emphasis on tax planning work as well as scientific and reasonable tax planning By studying at high and new tech enterprises' tax planning, not only can reduce enterprises' tax burden, and can improve enterprise operational mechanism, thereby promoting the development of high and new technology enterprise overall.Full text based on the important role that tax planning plays in enterprise operation and financial decision-making. Combined with the tax preferential policy, focus on study on reduce the tax burden, improve enterprise overall economic benefit, and put forward some effective tax planning scheme.Based on the characteristics of high-tech enterprise and the current tax regulations,the practical problems in DN company management were analyzed specifically.Then analyze tax planning on three types of taxes on income tax, value-added tax, business tax during operational phase. Finally get DN tax planning scheme in operational phase, and concludes that high and new technology enterprise tax planning must be based on the preferential policies for the core, to establish its own accounting basis, mining enterprise potential as well as the necessity of tax planning, select effective tax planning scheme to implement, and reasonable risk control planning. The research object of this thesis is high-tech enterprise. Through design the tax planning for DN internet of things co., LTD., aims strengthen the tax planning, to help high-tech enterprises to standardize financial accounting. Finally, the specific control and preventive measures for potential risk factors exist in implementation of the program were proposed.