Tax Planning For High-tech Enterprises

With the current development of information technology,science and technology are increasingly becoming an important force for competition among economies.my country also regards science and technology as the first productive force and raises innovation to the national strategic level.High-tech enterprises are an indispensable mainstay of innovation,and they are therefore particularly valued by the state.In order to encourage the development of high-tech enterprises,the National People's Congress and the State Council's joint fiscal and taxation authorities have introduced many preferential tax policies,aimed at reducing the comprehensive tax burden of high-tech enterprises,so that they will use more funds for new products and new technology.However,at present,many high-tech enterprises are not paying enough attention to these preferential policies,and the management lacks the consciousness of planning to reduce tax burdens,making the implementation of preferential policies empty talk,and enterprises still have the problem of tax burden.Therefore,it is necessary to conduct tax planning for enterprises.On the one hand,it can reduce the tax burden of taxpayers,save enterprise funds,and reduce the pressure on cash flow.The role.This article selects G company as an example for planning,analyzes the financial status and tax burden of G company,mainly plans for the two major tax types of VAT and corporate income tax,and provides sales,software products,and supplier choices in VAT.Four planning directions for invoices and invoices,that the company should collect packaging funds in the form of deposits in order to obtain tax deferral effects in the operation process,self-developed software products to enjoy the preferential tax refund policy,choose suppliers carefully,and It is necessary to keep the time of invoice issuance consistent with the time of income realization;in the planning of corporate income tax,it proposes five corporate income tax planning schemes for establishing a sole proprietorship,focusing on research and development expenses,optimizing employee structure,reducing internal financing interest rates,and correctly selecting fixed asset accelerated depreciation methods..This article also analyzes the risks that may exist in the planning.The internal risks are operational risks,internal control risks,and employee quality risks.The external risks are tax policy change risks and tax authority enforcement risks.This article believes that enterprises should take precautions against these risks in advance: first of all,they must grasp tax policies in a timely and accurate manner,avoid tax illegal risks,and formulate highly comprehensive and flexible planning plans in advance;The tax risk prevention mechanism is to prevent possible risks in planning in the three stages of before,during and after the event.