Research On Tax Planning Of High-tech Enterprises

Under the background of the new era,international economic competition is increasingly fierce.As one of the main driving forces in China's economic development,high-tech enterprises are pushing forward China's economic development and technological change.It can be said that the development level of high-tech enterprises affects China's economic development level to a great extent and contributes a lot to the improvement of the country's overall national strength.China has attached more and more importance to the development of high-tech enterprises.Over the years,China has given high-tech enterprises a lot of policy support,especially in terms of tax revenue.It has given high-tech enterprises many preferential policies to reduce the tax burden for high-tech enterprises,thus enhancing the advantages of high-tech enterprises in market competition,helping high-tech enterprises to develop better and realizing the goal of maximizing the benefits of enterprises.On the basis of introducing the research background,research significance,research status at home and abroad and the research ideas and methods of this paper,this paper expounds the characteristics of high-tech enterprises and the relevant theories of tax planning.Then it studies some tax preferential policies and tax planning methods involved in the four activities of high-tech enterprises,namely investment,fund raising,capital operation and profit distribution.On this basis,combined with the practical work cases of AK Company,a high-tech enterprise,the tax planning schemes for various economic activities and the risks involved in tax planning are discussed.Finally,some reasonable suggestions are put forward for the tax planning of high-tech enterprises,providing reference for the tax planning of high-tech enterprises.