Tax Planning Research Of D Technology Corporation

With the development of market economy,the competition among enterprises becomes more and more intense.The company must strengthen the management if they want to stand out from the competition.From the perspective of financial management,taxation is an important part of corporate costs and financial management.As one of the industries that the country strongly supports,high-tech enterprises have their own unique tax features in comparison with other industries.As a high-tech enterprise,D Technology Corporation has been under the influence of the country's macroeconomic policies and economic structure in recent years that has maintained a slow and moderate growth rate.In the face of increasing competition within the industry,it still has a lot of room for improvement in the tax planning work to reduce the tax revenue.This article starts from the status quo of the development of high-tech industries,according to relevant theoretical research results at home and abroad;it analyzes the current operating and tax payment conditions of D Technology Corporation,and points out the necessity of tax planning.According to the current domestic relevant taxation policy combined with the actual situation of the company,we have come up with a specific implementation for D Technology Corporation tax planning in two main types of taxes,value added tax and corporate income tax.In terms of VAT,the actual value of VAT is reduced through the selection of raw material suppliers,settlement of sales,and the increase in software tax refunds.In terms of income tax,the tax planning will be carried out through the improvement of R&D expenditure accounting plans,accelerated depreciation of fixed assets,rational planning of business hospitality expenses and other tax planning using tax incentives.Through the tax planning of D Technology Corporation,reducing the actual tax burden of the company effectively,reducing the tax cost,making it more adaptable to changes in the market,and development steady.The purpose of this article is to help D Technology Corporation reduce its own tax burden,to facilitate the standardization of its own taxation behavior,and to avoid the risk of tax planning;at the same time,this article also provides high-tech enterprises with more targeted research on tax planning methods and application skills,and guides high-tech enterprises to effectively implement tax planning.