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Research On Tax Risk Identification And Methods Of High-tech Enterprises In China Of Company Z

Posted on:2020-06-12Degree:MasterType:Thesis
Country:ChinaCandidate:X Y TianFull Text:PDF
GTID:2439330623450081Subject:Taxation
Abstract/Summary:PDF Full Text Request
Science development and innovation play an important role in the world economic competition.Similarly,they have a strong impetus for China to cultivate advanced enterprises and high-quality talents.At present,high-tech enterprises get a rapid development in our country.On the one hand,they are conducive to their own sound development and the improvement of economic benefits,on the other hand,they have made great contributions to the improvement of China's financial revenue and the level of the world economy,which can not be separated from the support of the national tax policy.Therefore,if high-tech enterprises want to achieve their own stable development,they must identify and reduce the tax risk of enterprises as far as possible according to their own characteristics,and establish an effective tax risk management system.In this paper,a typical Z high-tech enterprise is selected which engaged in advanced manufacturing industry.Data analysis,case study and literature analysis are used to identify and evaluate the tax risk of the enterprise,and corresponding measures are taken to deal with the identified tax risk.This paper holds that the tax risk points of Z high-tech enterprise mainly includes the risk of identifying the qualifications of high-tech enterprises,the risk of preferential taxation,the risk of reviewing and filing the qualifications of high-tech enterprises,and the tax risk points of R&D expenses of high-tech enterprises are the most prominent.This paper mainly puts forward reasonable suggestions from the aspects of high-tech qualification management,strengthening R&D cost management,follow-up record management,tax risk supervision and tax risk management system,which can provide reference for tax risk management of high-tech enterprises.
Keywords/Search Tags:High-technology enterprises, Tax preferences, Tax Risk Management
PDF Full Text Request
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