Research On The Influence Of Tax Preferential Policy On The Financial Performance Of A High-tech Enterprise

The world is undergoing major changes and a new round of industrial transformation is under way.Our country is in an important period of development,so we must seize the opportunity to do a great deal about science and technology innovation,raise the existing level of science and technology,promote high-quality economic development,and raise our comprehensive national strength.To this end,the state issued a series of preferential policies to vigorously support the development of enterprise research and development.Both direct preferential treatment and indirect preferential treatment provide comprehensive support to enterprises and fully stimulate the healthy and high-speed development of enterprises.The implementation of preferential tax policies is the most fair,direct and effective measures to help enterprises solve their financial difficulties.High-tech enterprises need to invest a lot of funds to carry out research and development,and the research and development activities are uncertain and high risk,which requires greater preferential treatment from the state.In recent years,by implementing preferential policies,the government has exchanged the "subtraction" of national income for the "addition" of corporate benefits to support the R&D activities of enterprises.Based on the theory of economic expansion and signal transmission,this paper takes case study method,field investigation method and financial index analysis method as research methods.Taking enterprise tax burden,R&D expense input,fixed assets input and enterprise financial indicators as the measurement indexes,this paper analyzes the impact of tax preferential policies on the financial performance of A hightech enterprise in B City.Enterprise A was identified as A high-tech enterprises in 2017.Through the comparison of relevant financial data in the annual reports of enterprise A from 2017 to 2021,the impact of preferential tax policies on the actual tax burden,R&D expenses,fixed asset input and financial indicators of high-tech enterprise A was analyzed.Through research,this paper finds that: on the one hand,preferential tax policies can reduce the actual tax burden of A high-tech enterprises;On the other hand,it can promote A high-tech enterprise to better carry out R&D expenses and fixed asset investment,improve the innovation ability and profit space of the enterprise,and thus affect the financial performance of A high-tech enterprise.This paper also finds that A high-tech enterprise has the following problems in enjoying preferential tax policies: the re-evaluation of high-tech enterprise qualification;The original creativity of independent innovation is not strong: the stage collection of R&D expenses is not standardized;Accelerated depreciation policy for underutilization of fixed assets;Financial personnel business ability to be strengthened.This paper puts forward relevant policy suggestions for high-tech enterprises in A and B city.