“以数治税”背景下高新技术企业税收筹划路径研究——以K公司为例

Research on Tax Planning Paths of High-Tech Enterprises under the Background of “Tax Governance by Data”—A Case Study of Company K

摘要: 当前“以数治税”改革与金税四期深入推进的背景下，传统税收筹划模式面临冲击，而高新技术企业如何继续合规、高效地利用税收优惠政策，已成为兼具理论与现实意义的重要课题。文章基于税收筹划理论与信息不对称理论，采用案例研究法，以K公司为研究对象，深入分析其税负结构、优惠政策适用情况及潜在风险点，揭示数字化监管下企业面临的主要稽查风险与合规困境。在此基础上，从增值税、企业所得税及小税种协同优化等维度，构建以真实业务为基础、以数据治理为核心的合规筹划路径，并提出强化风险防控与证据链管理的具体优化策略。研究结论对同类高新技术企业提供可借鉴的实践参考，有助于助力企业税务管理由被动合规向主动价值创造转变。

Abstract: Against the backdrop of the ongoing reform of “Tax Governance by Data” and the in-depth implementation of the Golden Tax System Phase IV, traditional tax planning models are under unprecedented impact. How high-tech enterprises can continue to comply with regulations and effectively utilize tax preferential policies has become an important issue with both theoretical and practical significance. Based on tax planning theory and information asymmetry theory, this paper adopts a case study approach with Company K as the research object. It conducts an in-depth analysis of the company’s tax burden structure, application of preferential tax policies, and potential risk points, and identifies the major inspection risks and compliance dilemmas faced by enterprises under digital supervision. On this basis, this paper constructs a compliant tax planning path based on real business activities and centered on data governance, covering value-added tax, corporate income tax, and coordinated optimization of minor taxes. It also puts forward specific strategies to strengthen risk prevention and control as well as evidence chain management. The conclusions provide practical references for similar high-tech enterprises and help promote the transformation of corporate tax management from passive compliance to active value creation.