高新技术企业的纳税筹划

Tax Planning for New High-tech Enterprises

纳税筹划作为企业财务管理的有机组成部分,减轻企业税收负担,同时也有利于资源的合理配置和有效地贯彻国家的宏观调控,增加国家财政收入。本文通过对实际案例进行剖析,运用税收优惠政策,对高新技术企业从设立期间、经营期间收入和研发费用方面,对企业所得税进行纳税筹划,阐述了筹划在企业理财中的重要作用。

Tax planning is a key component of financial administration.It can reduce the tax burden on business and contributes to optimizing resource allocation.At the same time,it can execute effectively national macro-control and increase state revenue.Analyzing from the actual cases,the article appreciates that tax planning could act an important role in an enterprise about profit and losses in the year operation really start and management period by preferential tax policy.