A Case Study On Tax Planning Of High-tech Enterprises

In the past ten years,the state has taken the development and cultivation of high-tech enterprises as an important measure,and the development of high-tech enterprises has doubled year by year with the guidance of the state's encouragement policies.According to statistics,there were 62,556 high-tech enterprises in China in 2014,while the number of high-tech enterprises in China reached 122,922 in 2017,an increase of nearly 90% over 2014.The total output value reached 37409.84 billion,an increase of 78% over 2014.Net profit reached 2,159.88 billion up 49% from 2014.With the growing ranks of high-tech enterprises,there are also problems such as unbalanced regional development and uneven distribution of enterprise scale.Therefore,the state has made a lot of policy encouragement and support in guiding the development of high-tech enterprises,among which a lot of policy support has been made in the aspect of taxation of high-tech enterprises.Were reviewed in this paper,on the basis of relevant research results at home and abroad,the basis of the principle of tax planning,by adopting the combination of normative analysis and case analysis research method,the problems of high and new technology enterprise tax planning has carried on the system research,its research content mainly includes the following three parts: first of all,to the enterprise in the aspect of tax planning related concepts and theoretical basis of the detailed elaboration;Secondly,under the current development situation of China,a series of schemes are obtained according to the newly issued tax preferential policies and regulations,which are applied to the case analysis of tax planning of high-tech enterprises.Finally,based on the data of SW co.,LTD.,the above tax planning scheme is applied to practical analysis,so as to obtain the tax planning scheme applicable to the company.The following conclusions can be drawn from the three parts of this paper: first,in the context of China's scientific and technological economic development,the country has issued many preferential policies to encourage and guide the development of high-tech enterprises,among which the tax policy is especially worth studying.Therefore,in the process of planning,enterprises will benefit a lot from understanding relevant national policies and combining with relevant national tax preferential policies.Secondly,for the development of the enterprise itself,in the daily activities of the enterprise,such as investment,financing,operation,etc.,the enterprise's tax matters should be planned in advance,so as to maximize the interests of the enterprise.Finally,in the process of tax planning,enterprises should not only focus on their interests but also ignore their social responsibilities.Otherwise,in the subsequent operations,enterprises may neglect more risks because they only want to avoid taxes.