Preferential Tax Risk Management Of High-tech Enterprises

With the development of economic globalization,the ability of science and technology innovation becomes one of the core indicators of the sustainable development and future prospect of enterprises,and high-tech becomes the priority of national support projects.Therefore,China has set up a national high-tech industrial development zone and formulated targeted tax incentives to improve the enthusiasm and autonomy of enterprise science and technology innovation.However,the formulation and implementation of preferential tax are immature,both the enterprises and tax departments faced great risks.So,analyze the preferential tax implementation,present situation,and problems based on the high and new technology industry development zone;have risk management study over Xiamen Torch High-tech Industrial Development Zone and conclude the reasonable response to the risk is the key of the article.This article starts from the perspective of industrial policy and evaluates the Chinese and foreign literature.When comparing inadequacies and shortcomings of China's tax incentives and the preferential measures with foreign countries and finds that at present,many scholars only conduct qualitative research on the tax incentives.However,we can purpose more specific suggestions and measures if we conduct quantitative research use econometrics.So this paper selects a specific region as the research object to conduct qualitative and quantitative analysis at the same time.Secondly,the author elaborates the concept of tax preference and preferential policy and compares the changes of the two standards of the high-tech companies and detailed describe the preferential tax policies and measures enjoyed by high-tech enterprises nowadays.After that,the author collects the implementation details of tax incentives for high-tech enterprises in the country and compare the implementation results in different regions at the same time.And then,take the risk management theory as the theoretical foundation;take Xiamen Torch Hi-tech Industrial Development Zone as the object;using the risk factors and data which found during internship;with the statistical data obtained,and make the possible and existing risk items as the influencing factors to compared the different impacts of each factor;determine the number of explanatory variables,and analyze the reasons for the existence of risk factors.Finally,based on the above analysis;select the evaluation data of 30 hi-tech enterprises in Xiamen Torch Hi-tech Industry Development Zone;using EVIEWS 9.0 to conduct theMultifactor line regression,hypothetical condition test,and model test.The results show that:This new high-tech product(service),enterprise income tax income,high and new technology product(service)the proportion of income of enterprise income,research and development personnel accounted for the proportion of enterprise when the worker and the collection of the amount of high development costs have a greater impact on tax relief.So this article gives reasonable opinions and measures from companies and tax departments separately.Hoping it could make contributes to the reform of preferential tax of high-tech enterprises.