基于生命周期的高新技术企业纳税筹划研究

High-Tech Enterprises Based on the Life Cycle of Tax Planning

摘要: 新企业所得税法，新增值税、消费税、营业税暂行条例已在全国范围内开始实施，对于迅速崛起的高新技术企业而言，充分利用新税法的相关政策做好纳税筹划工作，是必须关注的重要问题。与一般企业相比，高新技术企业在进行纳税筹划工作的过程中具有其特殊性。论文基于新税法以及高新技术企业的税收筹划特点，分别从增值税、营业税、企业所得税的角度探讨高新技术企业在生命周期不同阶段中的纳税筹划思路。

Abstract: New enterprise income tax law、the new value-added tax、consumption tax、business tax regulations have been implemented throughout the country, for the rapid rise of high-tech enterprises, the full use of the relevant policies of the new tax law to do tax planning work is an important issue to be concerned about. Compared with the general business, high-tech enterprises have their particularities in the process of tax planning. Based on the new tax law and the tax planning features of high-tech enterprises, from the point of value-added tax, business tax, corporate income tax，this paper discusses tax planning ideas of the high-tech enterprises in different stages of life cycle.