Research On Tax Planning Of High-tech Enterprises

In recent years,with the slogan of "mass entrepreneurship and innovation",science and technology play an important role in promoting economic innovation.Depending on their own innovation advantages and core independent intellectual property rights,high-tech enterprises are the representatives of China's advanced productive forces,which can continuously organize and carry out R & D activities while transforming R & D achievements into production technologies and pushing them to the market.In order to encourage high-tech enterprises to keep the healthy development momentum of rapid and steady progress,the state has issued a series of fiscal and tax preferential policies for high-tech enterprises.If the state-level high-tech enterprises can make full use of these preferential tax policies,they can effectively reduce their own tax burden and constantly improve their profit margin,which is also of great significance to enhance their comprehensive competitiveness.The research of tax planning in this paper is based on FQ company.The research of tax planning can effectively reduce the operating cost of FQ company and promote the better development of the company.In addition,as FQ company is a benchmark enterprise in the high-tech industry,the research on its tax planning is also conducive to the learning and reference of other similar industries,promoting the development of the whole high-tech industry.After the development and expansion of high-tech industry,it can increase the tax source for the country,and finally realize the win-win situation of the company's income increase and the country's income increase.The first chapter introduces the research background,research significance,research ideas and framework,research methods and innovation of this paper;the second chapter briefly introduces the related concepts of high-tech enterprises,the related theories of tax planning and related literature review;the third chapter through the analysis of the financial status and tax status of FQ company,obtains the value-added tax of FQ company,Enterprise Institute The fourth chapter is the main part of this paper.According to the current tax planning situation of FQ company,this chapter designs the tax planning of value-added tax,enterprise income tax and individual income tax.The tax planning of value-added tax is designed from three aspects: tax preference,sales activities and purchasing activities.The tax of enterprise income tax Income planning is designed from the aspects of depreciation of fixed assets,R & D expenses plus deduction,government funds subsidy and staff structure;personal income tax planning is designed from two aspects: staff education expenses and staff salary structure.The fifth chapter puts forward a safeguard measure to the tax planning plan of FQ company,which ensures the implementation of the tax planning plan by setting up the comprehensive tax planning concept,strengthening the risk control of the tax planning and improving the professional quality of the tax planning personnel of the company;the sixth chapter is the summary of the full text and the prospect of the future.The research results of this paper not only provide solutions for the selected casecompany in the future tax planning,but also provide a certain reference for the same type of enterprises in the same industry from the practice of tax planning.