Research On Tax Planning Of High-Tech Enterprises

Along with the coming of the era of information,intelligent,high and new technology enterprise arises at the historic moment,the term "Chinese enterprise strategic orientation have become clear to the" manufacturing "enterprises to" think tank "modelling,the relationship between the development of high-tech in the lifeblood of the whole country,so in order to promote private enterprises to join the science and technology innovation team,the state formulates many only apply to the tax policy of high and new technology enterprise,so as to guide and encourage scientific and technological innovation in the enterprises;Enterprises with the help of the country and its own development and innovation of rapid development,but at the same time,there are more and more high and new technology enterprise begin to pay close attention to their own have fully enjoy the state to formulate the corresponding preferential policy,especially the taxes,whether by the preferential tax provisions of the effective combined maximum extent,reduce the tax burden to become a big focus of the enterprise.The so-called enterprise tax planning,refers to the enterprise according to the content of the tax law and in the scope of the tax law allowed to make appropriate planning for their own tax-related activities in advance,as far as possible to achieve a tax saving items of a financial management activities,help enterprises to maximize profits.This thesis takes high-tech enterprises as the research object,and its tax planning activities as the research focus.First,it carefully reviewed the research on tax planning by domestic and foreign scholars,sorted out and extracted the current theoretical circle and the relevant experience results of this thesis,and provided theoretical basis for the subsequent case analysis.Secondly taking HB company as an example,this thesis analyzes the HB company’s financial status,operating conditions and the tax burden,and stood in the perspective of financial management,respectively,from the enterprise cost management,revenue management,tax policy using three point cut into the analysis,on this basis,summed up the problems existing in the corresponding tax planning management,and find out what causes these problems occur,then on the basis of the original put forward the corresponding optimization scheme and safeguard measures is given.Based on revenue management provides the choice of the ways of settlement,self-developed software products two planning direction,think of flexible use of the tax law to give different sales settlement way of VAT tax point can defer tax payment time,for the time value of money,to self-developed software products to enjoy the preferential policy of refunding upon payment of VAT is out of condition.In terms of cost management,it provides four planning directions: the selection of purchasing suppliers,the transformation of internal financing interest expense,the precise division of other expenses in research and development expense,and the definition of general repair and major repair in fixed assets repair.Finally,in terms of using tax policies,the fixed assets purchased from enterprises other than buildings and structures and the unit price of which is less than 5 million yuan can be deducted before tax in a one-time manner in the current period,and the wages and salaries of disabled employees in enterprises can be deducted 100% in the enterprise income tax declaration.At the same time,this thesis also according to the causes of enterprise tax planning problems put forward three safeguard measures,in order to ensure that the planning scheme proposed in this thesis can be smoothly implemented.Innovation point of this article is to HB company for the specific case,under the perspective of financial management after the analysis put forward is applicable to various tax planning scheme of HB company,at the same time,all of the design scheme is based on the latest tax legal policy,has a certain timeliness,can for HB company or other high and new technology enterprise tax planning work provide certain guiding significance.