近年来,科技不断发展,很多高新技术企业一涌而出,它们符合我国现阶段的产业结构发展政策,逐渐成为推动我国综合国力进步的源泉所在。我国出台了很多辅助高新技术企业发展的优惠性税收政策,这些政策能够为企业在进行税收筹划时提供空间。通常来讲,税收筹划主要是合理地利用现阶段实行的税收政策,从而获得更大的经济利益的一种财务性管理活动。文章将会从财务管理的角度出发,对我国高新技术企业的税收筹划策略进行系统分析。 In recent years, with the continuous development of science and technology and the rush of many high-tech enterprises, they are in line with the policy of industrial structure development in our country at this stage and have gradually become the source of progress in our country’s overall national strength. China has promulgated many preferential tax policies to assist the development of high-tech enterprises. These policies can provide enterprises with room for tax planning. Generally speaking, the tax planning is mainly a kind of financial management activities that make rational use of the tax policies implemented at the present stage to obtain greater economic benefits. This article will systematically analyze the tax planning tactics of high-tech enterprises in our country from the perspective of financial management.