Research On Income Tax Planning Of Technology-based SMEs

The progress of society is inseparable from technological innovation,and technological competition has become more and more intense in the current era and has become the focus of global attention.More than half of China’s scientific and technological innovations have been created by SMEs.Therefore,the country has also introduced many policies for tax reduction and fee reduction to support the development of SMEs.SMEs want to win in the fierce domestic and international competitive environment,and rationally carry out corporate tax planning is one of the ways to maximize the overall economic benefits of the enterprise,and become the long-term development of China’s technology-based SMEs Growth tool.Through the reasonable tax planning for the reduction of taxes and fees for SMEs,the sustainable and healthy development of enterprises is the main goal of this paper.This paper selects the typical technology-based SMEs enterprise G company as an example.Based on the research and analysis of domestic and foreign literatures,combined with the corporate income tax planning method,according to the actual situation of the company G,the case comparison analysis method is used to carry out tax planning for corporate income tax.Research and analysis.The research and analysis of the article mainly solves the following two problems.First,through the corporate income tax planning,the newly listed G company can reduce the tax burden of the enterprise operation and maximize the overall economic benefits of the enterprise.At the same time,it also develops enterprises for other SMEs.Income tax planning provides a reference for the tax policy to contribute to the development of SMEs of technology.