Paper Infomation
A Brief Discussion on Tax Planning for High-tech Enterprises
Full Text(PDF, 39KB)
Author: Dexilazhen , Meng Wang, Fang He, Zhuowen Li
Abstract: As technological innovation becomes the core of national development strategies, high-tech enterprises, serving as the primary carriers of China’s innovation-driven strategy, play a pivotal role in reducing operational costs, enhancing R&D investment capabilities, and optimizing resource allocation through tax planning. Based on the characteristics of high-tech enterprises, such as technology intensity, substantial R&D investment, high risk, and high growth potential, this paper systematically analyzes their compatibility with tax incentive policies. Furthermore, it proposes multi-dimensional tax planning strategies for high-tech enterprises from the perspectives of tax incentives including software product “refund upon collection”, super-deduction for R&D expenses, tax reduction & exemption for technology transfer income, accelerated depreciation of fixed assets, preferential corporate income tax rates, and additional deduction for input tax credits. These strategies aim to assist high-tech enterprises in strengthening tax management, fully leveraging tax incentives, and achieving the dual goals of “capturing policy dividends” and “creating strategic value”, thereby promoting synergistic development between “compliance-driven cost reduction” and “innovation-driven growth”.
Keywords: High-tech Enterprises; Tax Incentives; Tax Planning
References:
[1] 杨茜月.高新技术企业所得税税收筹划研究分析——以凌志软件股份有限公司为例[J].现代商业,2025,(05):185-188.
[2] 许小利.高新技术企业税务筹划策略研究[J].销售与管理,2025,(05):81-83.
[3] 李婷.高新技术企业税务筹划的实践探讨[J].中国市场,2025,(01):43-46.
[4] 马海英.高新技术企业如何利用税收优惠政策进行税务筹划[J].煤炭经济研究,2024,44(S1):85-88.
[5] 马琳.高新技术企业税收优惠政策及税收筹划[J].中国科技投资,2024,(17):102-104.