Tax Planning Study Of High-tech Enterprises

The development of high-tech industries is inseparable from the growth of high-tech enterprises.High-tech enterprises have become an important support for China "innovation-driven and transformation development" and are the main force to promote industrial restructuring and improve national competitiveness.Governments at all levels always attach great importance to the development of high-tech enterprises,and guide and encourage enterprises to increase their research and development and investment in high-tech products.Actively improve the structural tax reduction policy,especially the formulation of a series of tax incentives,which laid a solid foundation for creating a good external environment for the development of high-tech enterprises.How to effectively use preferential tax policies to increase efficiency for enterprises has attracted more and more attention and attention from high-tech enterprises.Tax planning is an enterprise rational planning of production and operation in advance under the premise of strictly abiding by national tax laws,regulations and policies,so that the tax cost of the enterprise can be effectively reduced.It is a very effective and effective way for enterprises to reduce expenditures and increase profits through tax planning the way.If an enterprise follows the trend and chooses legal and compliant tax planning decisions on the premise of operating in compliance with the law,it is of great significance to improve the profitability and competitiveness of the enterprise.This article focuses on the research and discussion of tax planning for high-tech enterprises.Firstly,summarize the relevant literature;On the basis of the current situation,SWOT analysis of the corporate tax planning environment,and then clarify the tax planning objectives,choose to determine the tax planning strategy;and then start from investment and financing activities,production and operation activities and other activities,put forward company as share of technology results,fixed Tax planning methods such as asset depreciation,R & D expense accounting,wages and salaries;finally,the company as tax planning strategy implementation risks were investigated and relevant countermeasures were provided.