浅析高新技术企业纳税筹划.doc

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

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