Tax Planning Study Of High-tech Enterprises In Production And Operation

Since the 21st century, China's domestic economy develops fast, the pace of economic globalization accelerates further, especially after China's accession to World Trade Organization. But the competitive pressures are increasing. Some industries and industrial productions are facing operational difficulties, shrinking external demands and other issues. These problems continued to be impact on our economy. Companies are faced with the dual pressures at home and abroad. The development of high-tech enterprises has become an important step to promote scientific and technological progress. To promote the development of high-tech enterprises, the state has adopted a number of tax incentives. High-tech enterprises should grasp the opportunity, take scientific planning and reasonable tax planning, in order to promote enterprises' development.Investment in enterprises, creating profits and values is the core purpose. In order to measure a company's business performance, the operating profit is essential, but the shareholders will pay greater attention to the after-tax profits. Profit after tax level determines the degree to which of the profit available for distribution to shareholders. From the perspective of corporate cash flow, the company's tax needs the actual outflows of cash, when the enterprise funds are shortage, the tax planning is even more important. Moreover, in the face of government revenue, companies have no room for bargaining. Corporate accounting standards allow companies to select different accounting policies, with the continuous improvement of the tax law, accounting policies select by enterprises are recognized by the tax law, which will provide favorable space for enterprises' tax planning. Besides companies can optimize its complex industrial patterns, enhance corporate tax planning, to enable enterprises' maximum benefits.This dissertation takes NG as an example and constructs NG's tax planning system that involves three links of NG in its production and operation of purchasing, production and sales. These tax planning schemes includes selecting suppliers, turning out the input taxes in purchasing; selecting the inventory valuation method, selecting the depreciation of fixed assets under the New Deal approach, the expenses of research and development in production; sales reengineering, transfer pricing, regional transfer of goods, selecting the methods of sales in selling. I hope that the overall tax planning design is helpful in NG's tax planning working, and the tax planning work is implications for additional companies. This dissertation analyzes the possible risk of NG in tax planning, proposes control measures and risk prevention system, and also provides reference for the similar enterprises in tax planning work. The full dissertation is divided into six parts, the first part is an introduction, the second part introduces the theory of tax planning, the third part is the analysis of financial and tax-related status in NG company, the fourth part is NG company's tax planning optimization design, the fifth part is the issues in tax planning high-tech enterprises should pay attention to, the sixth part is the conclusions and future prospects for the study.