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随着我国经济发展的不断进步,各项税收制度也在不断的完善。2005年5月1日,随着各项“营改增”制度的出台,高薪技术企业的纳税标准也发生了变化。国务院将高新技术企业纳入了“营改增”的是试点范围,因此,高新技术企业在纳税方面上也与从前不同,面对“营改增”的推行,高新技术企业应该做出合理的税收筹划,合理避税。本文将对“营改增”背景下的高薪技术活企业的税收筹划进行探讨。
With the constant progress of our country’s economic development, various taxation systems are constantly being perfected. On May 1, 2005, with the promulgation of the “battalion reform,” the tax standards of high-paying technology enterprises also changed. Therefore, the high-tech enterprises are also different in tax payment from the past. In the face of the implementation of “reforming the battalion and increasing profits,” the high-tech enterprises should make the high-tech enterprises into the scope of “pilot reform.” A reasonable tax planning, reasonable tax avoidance. This article will discuss the tax planning of high-paying technology enterprises under the background of “increasing profits and increasing profits”.