Research On Tax Planning Of DR Group

In recent years,the economic of our country is developing very fast,especially after entering the World Economy Trading Organization.the step of economic globalization is further accelerated,the ensuing economic situation is also very severe.For present,there is growing and rapid development in high-tech enterprises with the expension and progress of China's economy and technology.As one of the important industries of our national economy,high-tech enterprises have a significant effect even limit on the economic and social development of our country.Enterprises as the main body of the market,the main purpose of its operation is to maximize profits,and it is one of the effective ways to increase profits through tax management.Tax management plays an indispensable role in enterprise financial management,in the meanwhile,tax planning belongs to the enterprise finance and tax management,which has been widely used in foreign countries.Compared to that in other nations,China has also achieved certain results.On the basis of the existing tax planning theory,aiming at the actual situation of DR Group,this paper makes specific methods and puts forward relevant safeguard measures for tax planning.Firstly,the research background and significance of tax planning in high-tech enterprises are briefly introduced,and the related theories of tax planning are also expounded.Secondly,it briefly introduces the general situation and current tax payment situation of DR Group,and analyzes the causes of the problems in tax planning of DR Group.Third,taking DR Group as an example for tax planning and design.DR Group Limited by Share Ltd is a high-tech enterprise with software development and software services,system integration and providing comprehensive solutions,the production and sales of medical system products as the main business areas.In 2010,the company became the first "high-tech enterprise of the national Torch Plan" under the newly identified method.First is about the value added tax.It is established from settling accounts of goods and section of purchasing.Second is about income tax.It is formulated according to the prepayment of enterprise income tax,R&D expenses,depreciation of fixed assets,government subsidy,business entertainment and salary distribution link.At the same time,some relevant security measures of tax planning will be raised in order toensure that DR Group can save the tax on the premise of reasonable tax payment.