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近年来,随着我国社会经济的不断发展,我国的科技企业也有了巨大的发展空间,相较于传统企业的,科技企业具有高智力、高附加值、高污染、快速成长的特定,极大地促进了我国社会经济增长方式的转变,国家对于科技企业也有一定的税收政策来鼓励科技企业的发展创新。企业所得税是企业经营过程中必须缴纳的一种税种,严重影响着科技企业的纳税成本,所以利用好国家对于科技企业的税收优惠政策进行所得税的纳税规划对于降低科技企业成本,提升经济效益具有非常重要的作用。本文通过相关概念的解释和分析,探讨科技企业如何利用税收优惠政策进行所得税纳税规划。
In recent years, with the continuous development of our country’s social economy, China’s science and technology enterprises have also had tremendous room for development. Compared with traditional enterprises, science and technology enterprises have high intelligence, high added value, high pollution and rapid growth, Promoted the transformation of the mode of social and economic growth in our country and the state also has certain taxation policies for science and technology enterprises to encourage the development and innovation of science and technology enterprises. Enterprise income tax is a kind of tax which must be paid in the course of business operation, which seriously affects the tax cost of science and technology enterprises. Therefore, making good use of the tax planning of the state for preferential tax policies for technology enterprises is very important for reducing the cost of science and technology enterprises and increasing the economic benefits Important role. Through the explanation and analysis of relevant concepts, this paper explores how technology companies use the preferential tax policies for income tax planning.