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The high-tech means of production of high - efficiency , high-value-added products and services , in order to protect China's rapid economic sustainable development , the third strategic goal of the development of the national economy , we must vigorously develop high-tech industries . High-tech enterprises in the fierce market competition in an invincible position must be the production and operation of all-round , multi-level logistics the interest distribution relationship between the state and enterprises should also business planning can not be ignored . Tax planning as financial management , one of the important content , if to be flexibly applied , will inevitably help provide funds for high-tech enterprises as well as their overall development . Unfortunately , our tax planning studies , the vast majority of articles still general corporate study , high-tech enterprises , did not arouse sufficient attention . In view of this , the high-tech enterprises for the study, in close connection with its operating characteristics of tax planning , design ideas , to initiate , and contributes to the development of high-tech enterprises in China . This paper analysis on the characteristics of the high-tech enterprises and tax planning , the need to expand the reason perish , deposit on the basis of the author for the purpose of the operability of the case , the data is based on the tax laws and regulations closely , taxes on high-tech enterprises planning ideas and some of their own ideas and suggestions .
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