新税改下的纳税筹划研究——以D高新技术企业为例.docVIP

On Tax Planning under New Tax Reform —— Taking D High-tech Enterprises as an Example Abstract： High-tech enterprises, within the scope of the states key support, domestic registered resident enterprises have changed into important core research and development products in order to improve the highest technology of various research and development and technological achievements, thus generating business activities. At present, the Standing Committee of the National Peoples Congress and the State Council have passed a series of new tax laws and regulations. Tax reform is the premise to promote the development of technological economy and has a great influence on tax planning of high-tech enterprises. This paper takes the tax planning under the new tax reform as the main body, and adopts the methods of literature research and individual internship unit case study. First, the new tax reform policy and the principle of tax planning are elaborated. Then, the current operating situation and problems in operation of high-tech enterprises are analyzed based on theory and practice, so as to promote the development of high-tech enterprises in China and provide feasible tax planning schemes and specific tax-paying and tax-saving work for high-tech enterprises. Keyword：New tax reform, Tax planning, High-tech enterprises  目 录 TOC \o 1-3 \h \z 14270 目 录 3 657 第1章 绪 论 5 13472 1.1研究背景和意义 5 9801 1.1.1 研究背景 5 15233 1.1.2 研究意义 6 30770 1.2 文献综述 6 23617 1.2.1 国内研究 6 29727 1.2.2 国外研究 7 26901 1.3研究内容与方法 7 31344 1.3.1 研究内容 7 17367 1.3.2 研究方法 7 17581 第2章 税收改革及高新技术企业纳税筹划概述 8 27320 2.1 新税改政策概述 9 32739 2.1.1新税改政策的意义 9 26537 2.1.2 新税改政策对各企业的影响 9 17137 2.2 高新技术企业概述 9 8189 2.2.1 高新技术企业的涵义 9 2083 2.2.2 高新技术企业的认定条件 10 11781 2.3 高新技术纳税筹划概述 10 19666 2.3.1 高新技术企业纳税筹划的意义 10 31937 2.3.2高新企业所得税纳税筹划的主要途径 11 20197 2.3.3 高新技术企业税收优惠政策 11 24020 第3章D高新技术企业纳税筹划的现状和存在的问题 12 24416 3.1 高新技术企业业务概况及财务状况分析 12 21599 3.1.1 D高新技术企业业务概况 12 14951 3.1.2 D高新技术企业财务状