摘要
随着国内经济发展和世界经济形势的变化及智能时代的来临,相较于传统企业,高新技术企业更符合时代发展要求,在促进社会文明和增强国家综合实力方面起了关键作用。为了促进高新技术企业发展,国家在多个方面对高新技术企业给予支持,尤其在税收方面制定了一系列优惠政策。但较多高新技术企业并未最大程度利用税收优惠为企业创造利润,于是在纳税筹划有更大的可行操作空间的前提下,高新技术企业如何优化本企业的纳税筹划路径显得尤为重要。
With the development of the domestic economy and the change of the world economic situation and the advent of the intelligent age, compared with traditional enterprises, high-tech enterprises are more in line with the requirements of the times, it has played a key role in promoting social civilization and increasing the overall strength of the state.In order to promote the development of high-tech Enterprises, the state supports high-tech enterprises in many aspects, especially in tax, a series of preferential policies have been formulated.However, many high-tech enterprises do not make maximum use of tax preferences to create profits for their enterprises, so on the premise that tax planning has more feasible operating space, how to optimize the tax planning path of high-tech enterprises is particularly important.
作者
王康琪
仇淑平
牛佳
Wang Kangqi;Qiu Shuping;Niu Jia(College of Economics and Management,Tianjin University of Science and Technology,Tianjin,300457)
出处
《市场周刊》
2021年第5期109-111,共3页
Market Weekly
基金
2020天津科技大学校级大学生创新创业训练计划资助项目(项目编号:202010057119)。