营改增下高新技术企业所得税税收筹划分析——以H企业为例TaxPlanningAnalysisonBusinessIncomeTaxesforTheHigh-techEnterpriseinVATReform——ACaseStudyofHCompany张馨蕊ZhangXinrui营改增下高新技术企业所得税税收筹划分析——以H企业为例摘要税收筹划最初是起源自19世纪的意大利，距今已有100多年历史。自20世纪中期以来，为了追求自身价值最大化，各个纳税人逐渐加大了对税收筹划的关注与重视。伴随资本市场的发展，税收筹划逐渐被认可为纳税人的权利，并且成为企业发展战略中一个重要的影响因素。在如今科技强国的时代下，尤其是“营改增”背景下，我国针对高新技术企业的税收优惠政策力度逐渐加大，企业在发展的同时进行合理避税以满足企业价值最大化的目标成为一项重要工作。因此，本文在税收筹划与企业所得税税收优惠政策的基本理论基础上，将以H企业为例进行展开分析高新技术企业可能运用的税收筹划方法以及可能面临的风险及相应的保障措施。在此基础上，得出本文的结论并为高新技术企业在“营改增”后企业所得税税收筹划提供一些建议。关键词：税收筹划；营改增；高新技术企业；企业所得税ABriefStudyoftheRelationshipbetweenTaxPlanningandEarningsManagementAbstractTaxplanningwhichhasover100yearshistoryisoriginatedfromItalyin19thcentury.Sincethemidof20thcentury,eachtaxpayerhasbeengraduallyconcentratemoreontaxplanningtopursuethemaximumofself-valued.Withthedevelopmentofcapitalmarket,itisgraduallytobeacceptedbypublicthattaxplanningisarightoftaxpayersandbecomesoneofimportantfactoronthedevelopmentofstrategiesincompanies.Intoday'seraofscienceandtechnology,especiallyunderthebackgroundofVATreform,China'spreferentialtaxationpoliciesaremorelikelytopayattentiontohigh-techenterprises.Meanwhile,ithasbecomeansignificanttaskforenterprisestoreasonablyavoidtaxtomeetthegoalofmaximizingenterprisevaluewhiledeveloping.Therefore,basedontherelativetheoryoftaxplanningandcorporateincometaxincentives,thispaperwillcombinewiththecasestudyofHCompanytoanalyzethemeansoftaxplanninginhigh-techenterprises,andtheriskstheymayfaceaswellasthecorrespondingsafeguardmeasures.Basedonthis,thispaperwilldrawaconclusionandsupposesomesuggestionsforthetaxplanningofhigh-techenterprisesundertheVATreform.Keywords:Taxplanning;VATreform;High-techenterprise;businessincometax目录TOC\o"1-3"\h\z\uHYPERLINK\l"_Toc9375"引言PAGEREF_Toc93751HYPERLINK\l"_Toc4033"一、相关概念及理论基础PAGEREF_Toc40331HYPERLINK\l"_Toc18281"（一）税收筹划的概念PAGEREF_Toc182811HYPERLINK\l"_Toc23931"（二）税收筹划的特点PAGEREF_Toc239311HYPERLINK\l"_Toc11154"（三）税收