R&D Expenditure Of High-tech Enterprise Income Tax Pianning Research

The rapid development of science and technology has brought great changes to people's production and life.With the increasingly mature technology,science and technology also affect social and economic development,and even affect the world's change.The rapid development of science and technology has become the decisive factor affecting the comprehensive national strength.The development of science and technology is related to the international status and influence of the country.It is necessary to seize the opportunities and challenges brought by technological change to make our economy transition smoothly.High-tech enterprises are science and technology innovation-oriented enterprises,China has also been strong support and encourage the development.Not only in policy formulation,the tax is more attention to high-tech enterprise research and development.In recent years,China has introduced a series of preferential tax policies,and vigorously support the technological innovation of high-tech enterprises.Therefore,the study of high-tech enterprises R & D expenditure tax planning,not only conducive to the formulation of future policies more conducive to business decision-making.The full text is divided into five chapters:The first chapter:The introduction.Chapter 1 This chapter mainly introduces the background,research purpose and significance of the topic,summarizes the research results of tax planning and R & D expenditure of high-tech enterprises at home and abroad,and points out that the innovation of this paper introduces the game matrix analysis of high-Taxation Motivation.The second chapter:The Theoretical Basis of the Planning of R & D Expenditure in Hi-tech Enterprises.Mainly including the meaning and characteristics of tax planning,and compare the difference between tax planning and tax evasion;the meaning of R & D expenditure;the meaning of game theory and the establishment of game matrix,and then lead to the incentive mechanism of high-paying technology enterprises.The third chapter:Focus on r&d spending in the high and new technology enterprise income tax planning difficulties,first analysis of the current research and development spending tax planning space,secondly from three aspects respectively are direct r&d expense,indirect expenses including fixed assets,intangible assets related to the r&d activities of spending on research and development.The fourth chapter:High and new technology enterprise r&d spending tax planning case analysis.This chapter by listing the specific case,in-depth analysis of research and development spending difficulties of the income tax planning,using the above theory research results,to complete the transition from general theory to practice.The fifth chapter,the conclusion and countermeasures.This chapter is divided into two parts,the first part mainly to overall summarized in this paper,the above research conclusion,the second part under the corresponding theory and case study,the high and new technology enterprise r&d spending tax planning countermeasures and Suggestions are put forward.