Author(s)

Ziyang Yan ¹, Yanying Yin ¹

Affiliation(s)

¹ School of Economics and Management, Beijing Institute of Graphic Communication, Daxing District, Beijing, China

Corresponding Author

Ziyang Yan

ABSTRACT

As a high-tech enterprise, Jie'an Hi-Tech has made remarkable achievements in the field of high-end technology research and development and virtual simulation, and its financial condition is good. However, there is still much room for improvement in the tax planning of VAT and corporate income tax. The article points out that by optimizing the tax calculation of procurement and sales, adjusting the depreciation method of fixed assets, reasonably handling the tax burden of subsidiaries and making full use of the additional deduction of R&D expenses, Jie'an Hi-Tech is expected to further reduce tax costs and improve profitability. Therefore, companies should strengthen internal tax management and make full use of preferential tax policies to achieve tax cost control and maximize corporate value.

KEYWORDS

Jie'an Hi-Tech; tax planning; Optimization suggestions

CITE THIS PAPER

Ziyang Yan, Yanying Yin, Research on the optimization measures of tax planning of Jie'an Hi-Tech. Accounting and Corporate Management (2025) Vol. 7: 35-43. DOI: http://dx.doi.org/10.23977/acccm.2025.070305.

REFERENCES

[1] JIANG Zihan. Research on the impact of tax burden on the business performance of pharmaceutical manufacturing enterprises[D].Southwestern University of Finance and Economics,2020.
[2] LI Haotong. Research on the impact of preferential tax policies on the performance of high-tech enterprises[D].Hebei University of Economics and Business,2023.
[3] Ren Rongrong. Discussion on the improvement of R&D expense accounting for high-tech enterprises[J].National Circulation Economy,2020,(15):189-190.
[4] WU Yan. China further increases the proportion of pre-tax deduction of R&D expenses[J].Fujian Light Textile, 2018,(11):2.
[5] ZHANG Qijia. Tax-related risk prevention strategy in corporate tax planning[J].Public Investment Guide, 2023,(23):71-73.
[6] GAO Shanshan. Taxation Payment,2021,15(33):6-7.

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