浅析高新技术企业纳税筹划

论文编号:KJ257  论文字数:11605,页数:18

摘要
 纳税筹划是纳税人为减轻税收负担和实现涉税零风险，在不违反税法的前提下，运用一定的技巧和手段，对自身的经营、投资、理财、组织、交易等各项活动进行事先策划安排的过程。在现阶段，我国为了鼓励和促进技术进步，给予了高新技术企业较多的优惠政策，高新技术企业在考虑其生产经营战略的同时进行纳税筹划，特别是充分利用国家的税收优惠政策减轻税收负担，不仅有利于企业自身发展，也会直接影响国家产业政策的执行效果。论文从纳税筹划的概念入手分析了纳税筹划产生的必然性及在我国开展纳税筹划的意义。随后介绍了我国高新技术产业的现状，根据高新技术产业对国民经济的重要影响及其税收特点阐述了高新技术企业纳税筹划的重要性。从税收优惠、各税种的筹划空间、纳税人构成以及影响应纳税额的相关因素入手有重点、有选择地进行高新技术企业的纳税筹划，减轻企业的税收负担。
 
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

 
目录
摘要 I
Abstract II
1高新技术企业的特点与政策扶持 1
1.1高新技术企业的特点 1
1.2高新技术企业的政策扶持 2
1.2.1政府对高新技术产业的投入支持 2
1.2.2政府对高新技术产业的立法支持 2
1.2.3政府给予高新技术企业的税收优惠政策 3
2高新技术企业纳税筹划的现状和成因分析 4
2.1高新技术企业纳税筹划现状 4
2.2高新技术企业纳税筹划的成因分析 4
2.2.1高新技术企业纳税筹划的外部原因 4
2.2.2高新技术企业纳税筹划的内部原因 5
3高新技术企业纳税筹划策略 6
3.1增值税纳税人身份选择的纳税筹划 6
3.2高新技术企业筹资的纳税筹划 6
3.3高新技术企业经营的纳税筹划 7
3.3.1固定资产折旧方法的选择对纳税筹划的影响 7
3.3.2高新技术企业针对个别优惠政策的纳税筹划 8
3.4高新技术企业利润分配的纳税筹划 9
3.4.1利用弥补以前年度亏损进行纳税筹划 9
3.4.2利用不直接分配利润进行纳税筹划 9
4高新技术企业纳税筹划应注意的问题 10
4.1正确运用筹划方法 10
4.2密切注意高技术企业税收政策变化 10
4.3注意税收筹划限度 10
4.4注意成本效益原则 11
4.5注意事前筹划 11
结论 12
参考文献 13
致谢 14

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