Research On Tax Planning Of H Company In Science And Technology Enterprise

With the development of China’s economy and the deepening of tax reform,tax planning has been more and more attention by enterprises and taxpayers.Reasonable tax planning can improve the economic benefits of enterprises.However,at present,the tax planning of Chinese enterprises is affected by laws,regulations and policies as well as the imperfect tax planning of enterprises themselves,and there are still many problems in tax planning.With the gradual maturity of China’s software development industry,software development enterprises are facing more and more pressure of market competition,and the development of tax planning for software development enterprises to alleviate financial pressure,improve the level of enterprise financial management,establish a competitive advantage in the market has a very important role.This paper mainly studies the tax planning of H company.First of all,this paper introduces the research background,research purpose and significance,research content and method,and introduces the overview of tax planning,research status at home and abroad,research ideas and main research content,research method.Also on the tax planning related theories,including the principles of tax planning,tax planning measures and methods and other related knowledge.Secondly,the tax planning of H company is studied.This paper holds that H company is a science and technology enterprise in the growth stage,and its products have leading technical advantages and first-mover advantages.The company business maintains the stable development,the market prospect is quite broad.However,at present,H company has such problems as high tax burden,weak tax awareness of the management,lack of tax risk management awareness and incomplete financial accounting.And reduce the tax burden of the company to realize the maximization of enterprise value;It is especially important to improve the level of corporate tax management and enhance the management’s awareness of tax risk.Therefore,it is necessary to carry out tax planning for H company.On this basis,this paper studies the tax planning of H company from the aspects of value-added tax,enterprise income tax,dealer commission,parent-subsidiary company and interest related party,and compares the effect of tax bearing of H company before and after tax planning,proving that this tax planning is effective.At last,the thesis is summarized and prospected.This article from the value added tax,enterprise income tax,tax combination of different companies of H company tax problems are studied,and expect the same type of science and technology provide beneficial reference to prepare that enterprise pay taxes,but due to the production of products,the reason of environmental conditions,the way of tax planning may not be able todirectly set to move to other technology companies,but for the company’s tax planning provides a train of thought.