Research On Tax Planning Of A High-tech Enterprise

At present,the international political and economic situation is complex and changeable,and the trade friction between China and the United States is escalating.From the sanctions imposed by the United States on Huawei and ZTE,we can see the strategic significance of high-tech industry in the comprehensive national strength competition.In order to encourage innovation and entrepreneurship,the state provides a series of tax preferential policies.In 2016,the pilot program of replacing business tax with value-added tax was fully launched.In 2018,the value-added tax reform was further deepened.In 2019,a larger-scale tax reduction policy was implemented.The high-tech enterprises have natural advantages under the support of the state’s preferential tax policies,and constantly release the vitality of enterprises.Tax planning is an important part of enterprise financial management.High-tech enterprises strengthen tax planning to consolidate and continue to expand their advantages,which is helpful to improve the level of enterprise financial management and market competitiveness.The high-tech enterprises themselves should actively respond to the guidance of the national tax policy,make full tax planning,make full use of the national tax reduction and fee reduction policy,invest the funds freed from the tax burden into the scientific and technological research and development of enterprises,improve the level of scientific and technological innovation,and enhance the competitiveness of enterprises.This paper takes a high-tech enterprise as the research object,which was established in 2011 and qualified as a high-tech enterprise in 2014.With the support of national policies,a high-tech enterprises have made great achievements in technology innovation and operating profit.However,due to the lack of attention to the financial management of enterprises,there are still many problems in the use of tax policies.This paper is committed to explore the problems,starting from the goal of enterprise development,to study the tax planning of a high-tech enterprises,to help the healthy and steady development of enterprises.First of all,this paper makes a comprehensive and systematic study on the current situation of tax planning research at home and abroad,summarizes and extracts the important reference content for the writing of this paper,and analyzes the theoretical basis and technical methods of tax planning.Secondly,this paper analyzes the basic situation,current situation,existing problems and causes of tax planning of a high-tech enterprise,defines the key direction of tax planning of a high-tech enterprise,and puts forward the optimization methods and guarantee measures for tax planning of a high-tech enterprise according to the research results above.Thirdly,through the cost-benefit analysis,the tax planning of a high-tech enterprise is evaluated.Finally,the paper summarizes and prospects the whole paper.The research of this paper has certain practicability and timeliness under the background of tax reduction and fee reduction and encouraging scientific and technological innovation.