Research On Tax Planning Of AD High-tech Companies

The future competitiveness of a country in the world depends on its own level of scientific and technological development.Therefore,the development of high-tech enterprises as the backbone of science and technology is of great significance.With the continuous development of the market economy,the development of China's high-tech industry has begun to take shape.Local governments have issued a variety of preferential policies for high-tech enterprises,and successively established high-tech industrial development zones.Various kinds of science and technology accelerators and incubators have emerged as the times require,initially forming high-tech enterprises.A good nurturing environment.With the development of tax planning theory and its application in practice,tax planning has gradually evolved into an important driving force for the development of high-tech enterprises.With the growing development of high-tech enterprises,how to reduce their own tax costs and create more value and income for enterprises has become an important issue that operators must think about.This study takes high-tech enterprises as the research object,and studies the tax planning of high-tech enterprises based on the methods of comparison,qualitative and quantitative analysis in theory and practice.Firstly,the research background,current situation and research methods of tax planning in high-tech enterprises are briefly described;secondly,the theoretical content of tax planning in enterprises is discussed.Explain the characteristics of high-tech enterprises,analysis of the main factors and strategies for tax planning;third,take AD Company as a case study,a comprehensive analysis of the company's tax-related business,and pointed out the company's defects in related business.Finally,referring to the relevant tax policies and regulations,the tax-related business of AD company is systematically planned.It mainly includes the depreciation of the company's equipment,organizational structure,financing business,mixed sales,export business,cost deduction and personal income tax related tax treatment.It also gives some suggestions on the matters needing attention in the tax planning process and the corresponding tax-related risks,in order to provide guidance for the overall tax-related business planning of AD Company,and also provide some reference for other high-tech enterprises to carry out tax planning.