High Tech Enterprise X Company Research On The Planning Of Enterprise Income Tax

In the context of economic transformation,the importance of high-tech companies is increasingly prominent.The main characteristics of such companies are talent intensive,high return,strong innovation and other attributes.In order to occupy the technological highland in the information age,China has given active support to such companies,and has formulated many preferential policies,including income tax according to 15%The proportion of education funds in the proportion of deduction also has a certain preference.The introduction of these policies has greatly promoted the development of such companies.However,due to the late start of the research on tax planning in China,most of the articles still focus on the general traditional industries such as real estate and retail.The tax planning of high-tech enterprises has not attracted enough attention,and both the laws and regulations of enterprise income tax and the preferential policies of high-tech enterprises have changed a lot in recent years.Therefore,this study takes x high tech company as the object to analyze its current operation and tax planning issues.In this paper,literature research and case analysis are used to study,and the research materials about the planning at home and abroad are summarized,and the existing results are analyzed accordingly.Then these theories are applied to the specific planning practice of the company,and the theory and practice research are integrated with the help of case law to carry out the research.In this study,firstly,the research background is described,the significance of this study is summarized,and the current research results of tax planning at home and abroad are discussed.Then it discusses many concepts and theories related to this study,such as the definition of high-tech enterprises,the concept of corporate income tax,etc.Secondly,taking company X as the object,this paper discusses its tax planning,and analyzes its specific financial indicators and basic operation.Finally,according to the above analysis,and then put forward the specific tax planning strategy of this company,and analyze the risk,and give the specific prevention and guarantee measures.After analyzing the basic situation,taxable income,deduction items and enjoying tax preference of company X,the suggestions are as follows delaying the recognition time of income;accurately dividing the R&D expenses;reasonably selecting the depreciation method of fixed assets and inventory pricing policy;reasonably planning the items deducted according to the legal proportion;passing the donation expenditure according to the tax law In terms of tax preferential policies,we should make full use of various tax preferential policies.