高新制造企业纳税筹划策略研究

Research on the Tax Planning Strategy of High-Tech Manufacturing Enterprises

摘要: 高新制造业作为高新技术企业的“主板”，不仅引领着全国加工制造业的发展方向，也成为国家税收优惠政策制定的重要目标导向。针对近年来频繁出现很多享受税收优惠政策的高新制造企业纷纷被复查取消而补缴巨额税款的客观现实，本文结合国家对高新技术企业认定审查的相关规定和税务稽查要点，概要介绍了国内外有关高新企业纳税筹划的重要学术观点和理论主张，阐释了高新制造业的纳税状况，分析了高新制造企业开展纳税筹划的必要性，重点从应对高新技术企业资格或资质认定复查和主体税种财务操作要求两方面，探索了纳税筹划的专业技术要点。核心主张是以企业经济效益最大化为目标，努力开展高新技术研发，并加强研发收支核算，合理谋划各项经济业务运营，力求实现纳税风险最小化和税收利益最大化。最终，促进全国高新制造企业健康发展，提升核心竞争力的持续创造能力。

Abstract: As the “main board” of high-tech enterprises, high-tech manufacturing enterprises not only lead the development direction of the national processing and manufacturing industry, but also become the important goal orientation of the national tax preferential policy formulation. In view of the objective reality that many high-tech manufacturing enterprises enjoy-ing preferential tax policies have been repeatedly reviewed and cancelled in recent years and have paid a large amount of taxes, this paper, in combination with the relevant provisions of the state on the identification and review of high-tech enterprises and the key points of tax inspection, briefly introduces the important academic views and theoretical propositions on tax planning research of high-tech enterprises at home and abroad, and explains the tax situation of high-tech manufactur-ing industry. This paper analyzes the necessity of tax planning for high-tech manufacturing enter-prises, and probes into the professional technical points of tax planning from two aspects of dealing with the qualification or qualification recognition and review of high-tech enterprises and the finan-cial operation requirements of the main taxes it should pay. The core proposition is to maximize the economic benefits of enterprises, strive to carry out high-tech research and development, strengthen the accounting of R&D revenue and expenditure, and reasonably plan various economic business operations, strive to minimize tax risks and maximize tax benefits. Finally, to promote the healthy development of national high-tech enterprises and enhance the sustainable creativity of core competitiveness.