H High-tech Corporation Corporate Income Tax Payment Planning Research

With the continuous improvement and development of China’s socialist market economy,the competitive pressure facing modern enterprises is increasing.Increasing efficiency by controlling costs become the main measures for various enterprises.Among them,tax burden is an important part of the operating costs.Corporate income tax is one of the main taxes paid in daily business operations.Its tax burden accounts for a large proportion of all tax burdens paid by the enterprise,and it has a significant impact on the profit of the enterprise Tax planning for corporate income tax can reduce corporate tax costs,increase the corporate current profits,and then achieve the goal of maximizing enterprise’s value.Therefore,tax planning for corporate income tax is one of the important elements for companies to enhance their sustainability and competitiveness.No matter when science and technology are the first productivity of the country and enterprises.In recent years,with the continuous development of high-tech industries,the state and the government have increasingly encouraged the vigorous development of high-tech companies,thus providing many preferential tax policies for the development of high-tech companies.In this context,high-tech companies should seize the opportunities for development,make full use of various preferential tax policies,and strive to implement related tax planning,reduce the tax burden of enterprises,and achieve the best ratio of enterprise income and tax burden.Get more economic value and social value for the enterprise.This article is base on the theoretical level,uses comparative analysis and other methods,takes H high-tech company as the research object,introduces the company’s business status and corporate income tax payment in the past three years.Analyzes its current problem from income、expenses and preferential tax policies,and points out the goals of the company’s corporate income tax payment planning.Then,follows by targeted design of income,expenses and optimization of corporate income tax planning in the use of preferential tax policies.Finally in order to ensure the actual effect of corporate income tax planning,it has proposed four guarantee measures including the establishment of professional tax planning positions and the establishment of a tax risk warning system.