Research On Tax Planning Of Technology-based Small And Medium-sized Enterprises In XMHJ High-tech Zone

Science and technology are the primary productive forces and innovation is the primary driving force for development.Innovation is mentioned 15 times in communique of the fifth Plenary Session of the 19 th CPC Central Committee.In order to basically realize the long-term goal of socialist modernization by 2035,we should make major breakthroughs in key core technologies and become the forefront of innovation-oriented countries.In recent years,trade frictions between China and the United States have tended to escalate,making it more important to improve the scientific and technological level of Chinese enterprises' products.Scientific and technological innovation is conducive to China's high-quality economic development.Our country has successively formulated a number of favorable policies to support enterprises in scientific and technological innovation,including policies to support Technology-based Small and Medium-sized Enterprises(SMEs)in promoting scientific and technological innovation,which provides larger space for Technology-based SMEs in the aspect of tax planning.This paper researches on Tax Planning of Technology-based SMEs in XMHJ High-tech zone.Firstly,it explains the research background and significance of this paper,introduces some relevant literatures on tax planning at home and abroad,particularly introduces the literature research on tax planning of small and medium-sized enterprises,and explains the research ideas and methods of this paper,as well as the main innovation points and shortcomings of this paper.Secondly,it introduces the relevant theories and methods of tax planning,including the definition and characteristics of tax planning,relevant theories of tax planning for Technology-based SMEs,common methods of tax planning,concept and types of tax planning risk and so on.Next,the definition and characteristics of Technology-based SMEs are introduced,the characteristics of tax planning of Technology-based SMEs are summarized,and the status quo of tax planning of Technology-based SMEs in XMHJ High-tech zone is extracted and summarized through survey data.Then,on the basis of theoretical guidance and practice,this paper focuses on the use of effective tax planning theory to carry out tax planning case analysis of XZcompany.The case introduces the basic situation of XZ company,takes the five links of procurement,R&D,production,sales and salary distribution of XZ company as examples to carry out tax planning analysis,and analyzes the tax planning effect of XZ company.Next,by sorting out questionnaires,individual interviews and case studies,this paper summarizes six problems of tax planning of Technology-based SMEs in XMHJ high-tech zone,and gives six corresponding suggestions.The last part is the conclusion and prospect.The main innovation point of this paper lies in the organic combination of theory and practice.It introduces the theory of tax planning,and the relevant theory is used to analyze the practice of tax planning for a typical Technology-based SMEs,so as to provide beneficial reference for Technology-based SMEs in XMHJ High-tech Zone to carry out tax planning.