Research On The Tax Planning Of The High-tech Enterprise Identification Of Likoufu Company

Since the promulgations of the Measures for the Identification and Management of High-tech Enterprises,China has introduced many preferential tax policies for high-tech enterprises.Many preferential tax policies give high-tech enterprises more tax planning space,but also bring more tax planning risks to high-tech enterprises.Especially those actual index does not meet the recognition conditions of high-tech enterprises recognized management method",but by the so-called "tax" means,artificial adjusted financial or non-financial indicators or by providing false recognition materials obtained high-tech enterprise qualification,so as to enjoy this should not enjoy the preferential tax and still has not been punished "pseudo high-tech enterprise",the fords the tax risk is higher.For these enterprises,once they are investigated and punished,they will not only face penalties such as back taxes,late payment fees or fines,but also suffer negative effects such as reduced social reputation and social status,supervision agencies’ attention and stock price changes.This paper,taking Guangzhou Restaurant co.,LTD.,a wholly owned subsidiary of the Likoufu co.,LTD as a case study object,using three research methods,analysis of the case company exists by means of tax planning for high-tech enterprise,and analyzes its existence by the tax authorities identified as "high-tech" tax risk.Through the study of the case company,the main conclusions can be drawn as follows: 1.The case company was identified as a high-tech enterprise by means of tax planning such as specially increasing r&d expenses and r&d personnel;2.The high-tech enterprise of the case company determined that the tax planning had achieved remarkable results;3.The case company has a great tax risk of being identified as "Fake high-tech" by tax authorities;4.High-tech enterprises believe that tax planning may be "pie" or "trap",which needs to be treated with caution.Finally,in view of the tax planning risk identified by high-tech enterprises,some specific countermeasures and suggestions are put forward from two aspects of enterprise internal management and external supervision.