| The level of scientific and technological development determines our country’s future international influence and competitiveness.High-tech enterprises are the embodiment of a country’s cutting-edge technology level and play a key role in the international arena.With the continuous progress of society and the rapid development of the economy,the development scale of our country’s high-tech industry has become increasingly large.The government has successively issued various preferential tax policies for high-tech enterprises.Therefore,an important issue that business operators must think about is how to fully enjoy preferential tax policies,reasonably reduce corporate tax burdens,and create more value and benefits.With the continuous development of theoretical research on tax planning and the continuous application and improvement of tax planning in practice,tax planning is promoting the rapid development of high-tech enterprises.This article takes ZS Technology Company,a high-tech enterprise,as a case company,focuses on its tax planning activities,and conducts tax planning based on the company’s existing tax payment.Firstly,the relevant concepts of tax planning are clarified,several theoretical bases of tax planning are listed,the identification conditions and characteristics of high-tech enterprises,and the current preferential tax policies for high-tech enterprises are mainly interpreted,to study the taxation of ZS technology companies The theoretical basis of the plan is laid.Secondly,it focuses on analyzing the financial and tax-related aspects of the enterprise and finds out the current situation of the enterprise’s tax planning and the main problems in the tax planning process through questionnaires.Then combined with the actual situation of the enterprise,the tax planning optimization strategy is designed in detail from the four stages of financing activities,investment activities,research and development activities,and management activities,and the results of the planning are evaluated,and the risks that the enterprise may face in the process of tax planning are analyzed as well as the safeguards for program implementation.Finally,the research conclusion is drawn:enterprises should carry out tax planning in terms of optimizing capital structure,increasing indirect investment methods,adjusting enterprise organizational form,optimizing research and development business methods,accelerating depreciation of fixed assets,changing employee composition structure,and deducting period expenses reasonably.The tax planning effect of ZS Technology Company is quite obvious,it realizes the purpose of reducing the tax burden and maximizing the enterprise value,and it effectively uses the national tax preferential policies to actively promote the development of the enterprise’s independent innovation ability.The innovation of this article is to take ZS technology company as a sample,start from the perspective of financial management,and put forward the tax planning optimization strategy of ZS technology company through comparative analysis.This strategy is designed based on the latest tax incentives and is time-sensitive.It can provide a reference for tax planning of high-tech enterprises,especially the pharmaceutical industry,within a certain period. |