Author: WANG WEI

Issue: 2022-2023

Abstract:

As modern technology enterprises, high-tech enterprises play a vital role in the process of social development in China. In the process of financial management of high-tech enterprises, if the importance of tax planning is not realized, and there is no scientific, reasonable, legal, and compliant tax planning system, it may lead to an increase in the tax burden of high-tech enterprises, increase operating costs, to affect the long-term development of high-tech enterprises.

This study combined with the related tax policy, from the angle of financial management of some high and new technology enterprises tax planning the implementation and operation of investigation, selection problem of the most project as the research sample, and the financial management of investment, financing, management, profit distribution and so on each link as the breakthrough point, a detailed analysis of the practical application of tax planning, tax planning, and optimization scheme, to realize the maximum value of high-tech enterprises. Reduce the outflow of enterprise capital, and reduce tax costs, for some high-tech enterprises to provide tax planning guidance or for other enterprises with similar issues to provide a solution path reference.

Keywords: Tax planning, China tax policy, Financial management