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A Brief Discussion on Tax Planning for High-tech Enterprises

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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

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