Research On Tax Planning Of High-Tech And Key Software Enterprises

Science and technology are the intrinsic driving force of development.With the continuous advancement of science and technology,high-tech enterprises have gradually developed and expanded in China.At present,software industry,as a sunrise industry,has become the center and gravity of the information industry that dominates China's economy,and among the many software companies,China has specially approved a number of key software companies to give key support.The state has given many preferential tax policies to promote scientific and technological innovation in order to support the healthy development of high-tech and Key software enterprises,In addition,these policies have continued to innovate with the development of the times.High-tech and key software enterprises are booming,annual revenue continues to increase,and the tax burden these enterprises faced can not be underestimated.The huge tax burden will hinder the company's great progress.How to use these support policies to reduce their own operating costs,promote business ability,and strive for more market share has become the focus of attention of high-tech and key software enterprises.At present,high-tech and key software enterprises have not paid enough attention to tax planning.Many companies are aware of the pain of the tax burden but have not yet undertaken comprehensive tax planning.Reasonable and compliant tax planning will help to reduce cost of high-tech and key software enterprises,reduce their own tax burden,and ease capital pressure.Improve the competitiveness of enterprises to achieve their own good and fast development.Based on the above reasons,this paper discusses the tax planning of high-tech and key software enterprises.Based on the theory and literature,the paper introduces the tax planning and optimization policy of high-tech and key software enterprises.Then paper introduces the meaning of tax planning,high-tech and key software enterprises.Then paper analyzes the high-tech and key software enterprises'characteristics,current situation,tax planning current situation,necessity and feasibility of tax planning.Then,author combine with the actual situation,select K company for the case for study and analysis.Introduce K company's corporate profile,financial situation,tax situation,analysis current tax planning work of K company,and then put forward the tax planning plan for K company.The first step is to put forward an overall plan for the tax planning of K Company:set up the correct goal of planning,establish a special planning unit,and strengthen the cultivation of planning talents.Then tax planning aims to two tax giants of K Company-VAT and enterprise income tax,through the product giving business,the choice of suppliers,embedded software sales business to plan value-added tax,through the entertainment expenses,depreciation of fixed assets,R&D expenditure,public welfare donation and technology transfer business income to plan enterprise income tax.Finally,in order to ensure the smooth implem entation of the K company's planning plan,some suggestions in the implementation process are put forward to provide comprehensive reference for enterprise managers,to make these plan be valuable,operable and low risk.Based on the characteristics of high-tech and key software enterprises,this paper proposes the necessity of planning,follows the feasibility,and closely combines the current national tax policy of high-tech and key software enterprises to plan.Although the article is aimed at the tax planning and analysis of K company,some practices have reference significance for other similar high-tech and key software enterprises and have reference signifi cance for enterprises of the same type of business.The managers of high-tech and key software enterprises must attach great importance to scientific tax planning,improve the internal management level of the enterprises,combine planning with the company's ultimate business goals,and infiltrate planning work into the operation of each business link in each department of the enterprise.Normalize financial behavior,do a good job in preventing the internal and external tax risks brought about by planning,and establish an enterprise to improve the wind control system.In addition,tax planning work is a long-term work,to ensure that planning behavior with the times,enterprises need to ensure specific policy analysis.The step above is to complete the health tax planning of enterprises,to be more conducive to the rapid development of high-tech and key software enterprises.