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High and New Technology Enterprise Tax-planning on the New Round of Income Tax

Author: ZengQing
Tutor: HuangXinJian
School: Nanchang University
Course: Business Administration
Keywords: Income tax reform High-tech enterprises Tax planning
CLC: F275
Type: Master's thesis
Year: 2011
Downloads: 222
Quote: 0
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Abstract


The basic obligations of the taxpayers to pay taxes in accordance with the law , fundamental rights are not required to pay more tax than the tax law , to combine the two is to tax planning . Tax planning is the taxpayer or his agent not illegal under the premise consciously use tax, accounting , legal , financial and other knowledge to reduce the cost of taxes , in order to achieve the enterprise to maximize the value of economic behavior . In order to meet the economic development in China since 2007 , began a new round of corporate income tax reform . The new tax law to re- determine the taxpayer's Classification and standards ; reduce the tax rate to match the nominal tax rate and the effective tax rate ; clear the taxable income , adjusted tax deduction ; transition tax incentives ; increase the anti- avoidance provisions . These changes will inevitably have an impact on past the effective corporate income tax planning program will also provide new opportunities for the enterprise income tax planning . The introduction of these policies as well as tax planning to provide a broad space for high-tech enterprises . The high-tech enterprises scientifically for tax planning has certain positive significance to improve the competitiveness of the enterprises themselves . Text There are four main sections . The first part , the theoretical basis for corporate tax planning , analyzing the feasibility as well as high-tech enterprises of corporate tax planning tax planning motives . The pursuit of high profits the most direct motivation for tax planning is a high-tech enterprise . The second part of the proposed corporate tax planning is a financial management activities , including decision - making and implementation of control in two stages , and the decision is the basis of the entire corporate tax planning . Third part , a productive high-tech enterprises , for example , internally from tax planning and tax planning goals to start , a detailed analysis of the corporate taxes to pay , specified in the company tax planning overall level and specific levels exist , start from the problem to find out the points for planning . Fourth part of the new situation and problems for the two taxes combined , from the point of view of the production and operation research enterprise income tax planning , and proposed a relatively complete set of planning solutions and safeguards to ensure that high-tech enterprise tax planning goals.

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CLC: > Economic > Economic planning and management > Enterprise economy > Corporate Financial Management
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