A Research On Tax Planning Of High-tech Enterprise

Since the reform and opening-up,with the establishment and improvement of the market economic system,SME have developed rapidly,which has become an important force to promote the sustained and healthy development of the national economy.In the face of fierce market competition,enterprises must have the ability of continuous change and innovation,and technological innovation has been paid more and more attention to by enterprises to maintain the competitive advantage.With the development of technology innovation,it will promote the sustainable development of small and medium enterprises.And the development of Tech SMEs has become a growth enterprise with life activity.Tax,as the government public finance the main income and source,its essence is the government,in order to meet the social needs of the public,relying on public power,in accordance with legal standards and procedures,to participate in the national income distribution,mandatory access to financial income formed by a special distribution relationship.Tech SME,as one kind of the taxpayers,without exception,is restricted by the tax related laws and regulations.Firstly,this paper discusses the theoretical basis of tax planning,the general strategy of tax planning,the risk factors of tax planning as well as the concept and characteristics of high-tech enterprises.On the basis of these theories,combined with SH company's actual situation,analysis of the tax planning problem is lack of overall planning,policy such as improper use and investigate its main reason lies in the leadership of tax planning understanding insufficiency as well as the company's financial staff,lack of professional tax planning personnel.Based on the problems of tax planning of SH company,this paper carries on the overall plan from the system level,including the promotion of understanding,the establishment of internal control system,the optimization of personnel's equipment and the relationship between tax and enterprise.Tax level for VAT and income tax,the two planning space is higher and the impact of large enterprises,the specific design of the program.In view of the above planning scheme,the evaluation of the scheme from two aspects of non-financial indicators and financial indicators.