关键词：高新技术企业；税收筹划；税收政策 Analysis of High and New Technology Enterprise Tax Planning
Abstract
Tax planning is the process planned beforehand by tax-payers on such activities as managing, investing, financing, organizing, trading and so on to lighten the tax burdens and reduce the tax risks to zero within the tax law’s permission by using certain means and tactics. At present, the government offers many preferential policies to the high and new technology company to encourage and promote its technological advancement, therefore the high and new technology company should make tax planning when considering its producing and managing tactics, and especially take advantage of the government’s tax preferential policies to lighten its tax burdens, which not only makes benefit to the company’s development, but also affects the executive effects of government’s industrial policies. This paper from the start with the concept of tax planning，analyzes the necessity of tax planning and introduces the current situation of China's high and new technology enterprise. According to high and new technology enterprise of the national economy and its important influence on the tax-planning . If stars with a focus of tax incentives, tax planning space, taxpayer and the tax impact of redeeming factors, have a choice of high and new technology enterprises to conduct tax planning, to reduce the tax burden on enterprises.
Keywords：High and New technology enterprise; Tax-planning; Tax policy
