Research On Tax Planning Of YD Double Soft Technology Company

In recent years,our country attaches great importance to the development of high-tech enterprises,especially in the tax area to develop a large number of relevant preferential policies,compared with the state,tax is a tool of macro-control.Our country through the formulation of relevant policies to innovate technology,regulate economy and a series of activities.The state fully realizes that the development of high-tech industry is inseparable from preferential tax policies,so it actively introduces various relevant policies to reduce the tax burden of enterprises and promote the development of enterprises.In recent years,the "double soft" enterprise certification launched by the state is a macro-control for the tax burden of small and medium-sized high-tech enterprises.However,due to the lack of innovative talents,low level of technology,insufficient cash flow and other reasons,China’s high-tech industry at this stage of the good economic development has been curbed,but it is absolutely not only the technical level,the existence of a series of problems such as the operation Department,financial department is not conducive to play an incentive role in promoting development.Therefore,how to cooperate with each other and how to make the preferential tax policies play a full role still need to be actively considered.This paper is aware of this situation,with the representative YD company as the background to analyze the company’s tax status,and find out the problems,optimize the design of tax planning,maximize the company’s interests,effectively enhance the company’s reputation,and find the shortcomings and loopholes of tax policy,which is conducive to the improvement of national tax policy.In this paper,through(1)case analysis.This paper summarizes the tax theory of small and medium-sized high-tech dual soft enterprises in China,analyzes the characteristics,and carries out planning through tax categories.Through the analysis of specific company cases to effectively improve the practicality of the theory,it provides intuitive reference for many other small and medium-sized high-tech enterprises,and its reference rate is high.(2)Qualitative and quantitative analysis method.The qualitative analysis method is used to analyze some parts which are easy to describe qualitatively,and the corresponding conclusions are summarized.The quantitative analysis method is used to solve some problems which need to be solved by using quantitative analysis method.(3)Through the financial statements provided by enterprises,annual reports of listed companies,wind database,guotaian database and other extensive data collection,and access to a large number of relevant literature,the government issued tax policies to provide theoretical support for this paper.Based on(1)analysis of the existing preferential tax policies.Based on the current situation of high-tech enterprises in Shandong Province and the preferential policies issued by the whole country,Shandong Province and Dongying City,this paper finds out the policies suitable for the company.(2)The horizontal and vertical data were compared.Through the vertical comparison of the data of YD company for many years and the horizontal comparison of the data of YD company with similar listed companies and industry average data,the gap and planning points are found out.(3)The design of tax planning scheme.Through the reasonable use of the corresponding tax optimization policy and the detailed analysis of the data,we can choose the optimal tax planning plan For the focus of the specific analysis and research.