摘要
随着我国创新驱动发展战略的深入推进,高新技术产业作为国民经济的重要支柱,其发展日益受到国家层面的政策支持。为促进科技创新型企业的可持续发展,财政部、国家税务总局相继颁布了一系列税收激励措施,旨在优化企业税负结构,增强市场竞争力。文章就高新技术企业纳税筹划的潜在风险进行剖析,针对企业的涉税业务特征,探索适用于高新技术企业的税收筹划路径,并提出具有可操作性的税务优化建议,以期为同类型企业提供实践参考。
With the deepening of China's innovation-driven development strategy,the development of high-tech industry,as an important pillar of the national economy,is increasingly supported by national policies.In order to promote the sustainable development of scientific and technological innovative enterprises,the Ministry of Finance and the State Administration of Taxation have promulgated a series of tax incentive measures to optimize the tax burden structure of enterprises and enhance market competitiveness.This paper analyzes the potential risks of tax planning of high-tech enterprises,explores the tax planning path suitable for high-tech enterprises according to the tax-related business characteristics of enterprises,and puts forward feasible tax optimization suggestions,in order to provide practical reference for similar enterprises.
作者
刘佳慧
LIU Jiahui(Business School,Henan University of Science and Technology,Luoyang 471000,China)
出处
《商业观察》
2025年第27期69-72,共4页
BUSINESS OBSERVATION
关键词
纳税筹划
增值税
高新技术企业
tax planning
value-added tax
high-tech Enterprises
