淺析高新技術(shù)企業(yè)納稅籌劃

會(huì)計(jì)論文編號(hào):KJ257  論文字?jǐn)?shù):11605,頁(yè)數(shù):18

目錄
摘要 I
Abstract II
1高新技術(shù)企業(yè)的特點(diǎn)與政策扶持 1
1.1高新技術(shù)企業(yè)的特點(diǎn) 1
1.2高新技術(shù)企業(yè)的政策扶持 2
1.2.1政府對(duì)高新技術(shù)產(chǎn)業(yè)的投入支持 2
1.2.2政府對(duì)高新技術(shù)產(chǎn)業(yè)的立法支持 2
1.2.3政府給予高新技術(shù)企業(yè)的稅收優(yōu)惠政策 3
2高新技術(shù)企業(yè)納稅籌劃的現(xiàn)狀和成因分析 4
2.1高新技術(shù)企業(yè)納稅籌劃現(xiàn)狀 4
2.2高新技術(shù)企業(yè)納稅籌劃的成因分析 4
2.2.1高新技術(shù)企業(yè)納稅籌劃的外部原因 4
2.2.2高新技術(shù)企業(yè)納稅籌劃的內(nèi)部原因 5
3高新技術(shù)企業(yè)納稅籌劃策略 6
3.1增值稅納稅人身份選擇的納稅籌劃 6
3.2高新技術(shù)企業(yè)籌資的納稅籌劃 6
3.3高新技術(shù)企業(yè)經(jīng)營(yíng)的納稅籌劃 7
3.3.1固定資產(chǎn)折舊方法的選擇對(duì)納稅籌劃的影響 7
3.3.2高新技術(shù)企業(yè)針對(duì)個(gè)別優(yōu)惠政策的納稅籌劃 8
3.4高新技術(shù)企業(yè)利潤(rùn)分配的納稅籌劃 9
3.4.1利用彌補(bǔ)以前年度虧損進(jìn)行納稅籌劃 9
3.4.2利用不直接分配利潤(rùn)進(jìn)行納稅籌劃 9
4高新技術(shù)企業(yè)納稅籌劃應(yīng)注意的問(wèn)題 10
4.1正確運(yùn)用籌劃方法 10
4.2密切注意高技術(shù)企業(yè)稅收政策變化 10
4.3注意稅收籌劃限度 10
4.4注意成本效益原則 11
4.5注意事前籌劃 11
結(jié)論 12
參考文獻(xiàn) 13
致謝 14

摘要
 納稅籌劃是納稅人為減輕稅收負(fù)擔(dān)和實(shí)現(xiàn)涉稅零風(fēng)險(xiǎn)，在不違反稅法的前提下，運(yùn)用一定的技巧和手段，對(duì)自身的經(jīng)營(yíng)、投資、理財(cái)、組織、交易等各項(xiàng)活動(dòng)進(jìn)行事先策劃安排的過(guò)程。在現(xiàn)階段，我國(guó)為了鼓勵(lì)和促進(jìn)技術(shù)進(jìn)步，給予了高新技術(shù)企業(yè)較多的優(yōu)惠政策，高新技術(shù)企業(yè)在考慮其生產(chǎn)經(jīng)營(yíng)戰(zhàn)略的同時(shí)進(jìn)行納稅籌劃，特別是充分利用國(guó)家的稅收優(yōu)惠政策減輕稅收負(fù)擔(dān)，不僅有利于企業(yè)自身發(fā)展，也會(huì)直接影響國(guó)家產(chǎn)業(yè)政策的執(zhí)行效果。論文從納稅籌劃的概念入手分析了納稅籌劃產(chǎn)生的必然性及在我國(guó)開(kāi)展納稅籌劃的意義。隨后介紹了我國(guó)高新技術(shù)產(chǎn)業(yè)的現(xiàn)狀，根據(jù)高新技術(shù)產(chǎn)業(yè)對(duì)國(guó)民經(jīng)濟(jì)的重要影響及其稅收特點(diǎn)闡述了高新技術(shù)企業(yè)納稅籌劃的重要性。從稅收優(yōu)惠、各稅種的籌劃空間、納稅人構(gòu)成以及影響應(yīng)納稅額的相關(guān)因素入手有重點(diǎn)、有選擇地進(jìn)行高新技術(shù)企業(yè)的納稅籌劃，減輕企業(yè)的稅收負(fù)擔(dān)。
 
關(guān)鍵詞：高新技術(shù)企業(yè)；稅收籌劃；稅收政策                 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