The Research On Tax Planning Of LO High-tech Enterprises

China's economic development has moved from high-speed to high-quality,and enterprises rely mainly on core competitiveness in the market.Technology and financial management are the focus of enterprise development.Enterprises explore independent innovation models in technology and consider tax costs in the financial management process.The state encourages companies to develop new technologies,launching a series of preferential policies in taxation,and creating a good atmosphere in law.Under the external advantage conditions,high-tech enterprises must learn to grasp the opportunities,study and implement the policy spirit in depth,and scientifically arrange tax planning,which has a positive effect on improving the competitiveness of enterprises and promoting the development of the industry.This article takes LO high-tech enterprises as a case to comprehensively analyze the economic activities of LO company,deeply explore the inappropriate ways in the company's tax-related business,and specifically design the economic business mode according to the national tax policy.The theoretical part first recognizes the macro-environment and micro-environment of high-tech enterprises,and understands the research process of tax planning at home and abroad.Secondly,it analyzes the reasons for the tax planning of high-tech enterprises from the perspective of necessity and particularity.The case part introduces the basic situation and financial status of the company,indicating that the tax rate is rising steadily,and the tax rate is higher than the industry average.Point out the tax management issues of LO company in ideology,organizational system and practical operation.The key part is to design a plan from each tax type.The turnover tax analyzes the difference between different entities or methods according to the back-end to front-end of economic business;the income tax analyzes the impact of policy utilization from the perspective of economic business focus;other taxes analyze the role of prior planning from the standpoint of local development goals.Finally,based on tax planning scheme,in the order from external to internal,expounds the risk of cost of the tax planning,policy change risk,implementation risk and operation risk.And put forward the corresponding enterprise insist on the principle of cost effectiveness;People will learn or even pursue of concerned policy;To promote enterprise cooperation,for examination and assessment of concrete process;The feasibility of the control risk prevention measures such as strengthening the internal control.