A Research On Tax Planning Of High-tech Companies

In China,actively developing high-tech enterprises has become one of the important strategic initiatives since the reform and opening up.The state has also formulated a series of preferential tax policies to encourage enterprises to carry out technological innovation more actively.Therefore,high-tech enterprises need to fully grasp present development opportunities,keep tracking the changes of the tax policies,accurately comprehend the spirit of the state's support,encouragement and reduction of taxes and burdens,positively carry out tax planning activities,enjoy all kinds of preferential policies of the state reasonably and legally,ensure that the enterprises can maximize their value.Based on the perspective of financial management,this paper,adopting the methods of quantitative analysis and comparative analysis,studies and analyzes how high-tech enterprises carry out tax planning activities with the help of specific cases and through theories combined with practice.First,this paper briefly expounds the background significance,research methods,technical routes and domestic and foreign literature of this subject.Second,this paper introduces the tax planning related theories and main tax planning methods,elaborates the definition of high-tech enterprises in China,and analyzes the feasibility of tax planning based on the perspective of financial management.Third,taking A company,which is a high-tech enterprise,as an example,this paper compares and analyzes the tax planning of the specific tax-related affairs,like financing,investment,operation and profit distribution,etc.;from different tax planning activities,find out the better tax.planning points and feasible schemes.Finally,for the possible risks of tax planning activities of A company,this paper puts forward specific control and prevention countermeasures and suggestions to provide some reference and experience for similar high-tech enterprises who carry out tax planning activities.