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Research On Tax Planning Of High-tech Medical Device Companies

Posted on:2019-12-16Degree:MasterType:Thesis
Country:ChinaCandidate:Y TanFull Text:PDF
GTID:2439330566999769Subject:Taxation
Abstract/Summary:PDF Full Text Request
In recent years,China has gradually become the focus of attention in deepening basic reforms.With the accelerated aging of the population and the improvement of people's living standards,there is an urgent need to improve the level of medical and health care,and medical device service companies are facing new opportunities for development.However,due to the late start of the domestic medical device service industry,the market conditions are not mature enough,and there are fewer enterprises that meet the conditions of high-tech enterprises.The development of enterprises is greatly affected by policies and regulations,market environment,and their own operating and management levels.National policies and market orientation have forced companies to strive for survival and development,and to use state policies and their own conditions to maximize the benefits of the company.This article takes high-tech medical device companies as the research object,and the first part is about the collation and summarization of relevant documents.The second part describes the identification standards and industry characteristics of high-tech enterprises,and outlines the related theory of tax planning.The third part compares the representative H company of the high-tech medical equipment service industry with the average tax burden level of the industry,analyzes through specific financial data,and finds out problems to seek solutions.In the fourth part,the design of the planning plan for the company's actual business from the relevant taxes is mainly planned from the aspects of value-added tax,value-added tax export rebates,and corporate income tax.The fifth part summarizes the problems pointed out in the article and the solution approaches,draws conclusions,and makes suggestions for the risks that are likely to arise in the planning.Tax planning for the characteristics of high-tech medical device companies,especially for companies with higher export revenues and plans for export tax rebates,before and after the use of planning data comparison,hoping to provide some suggestions for H company's development in tax planning.
Keywords/Search Tags:High-tech enterprises, Medical equipment, Tax planning, VAT, Income tax
PDF Full Text Request
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