税务管理专业 我国高新技术企业税务风险管理研究——以华为技术有限公司为例

I我国高新技术企业税务风险管理研究——以华为技术有限公司为例摘 要近些年来，伴随着我国“大众创业、万众创新”标语的提出，高新技术企业快速发展。为了鼓励扶持高新技术企业开展技术研发创新，国家相踵出台了一系列税收优惠政策。在此环境下，高新技术企业的认定对企业战略性发展就显得尤为重要，同时，相关政策存在较多限制条件，企业在资格认定及后续工作、研发费用等方面极为容易发生涉税的风险。因此，构建税务风险管理体系是高新技术企业经营中重要环节，本文以华为技术有限公司为例，通过对其经营现状进行分析点明高新技术企业在资格认定和享受税收优惠的过程中可能存在的税务风险。并借鉴案例公司的税务风险管理实践，归纳总结出同类高新技术企业应构建企业税务管理机制、完善相关内部控制和培养税务人才方面的建议。希望本文的研究能为高新技术企业完善税务风险管理提供有益的借鉴和启发。关键词：高新技术企业；税务风险；税务风险管理IIThe Research on Tax Risk Management of ChineseHigh-tech Enterprises——Based on Huawei Technologies CO LtdAbstractIn recent years, along with “mass entrepreneurship and innovation ’’slogan is put forward in China. High-tech enterprises are developing rapidly. The country has staged a series of preferential tax policy. In this environment, the identification of high-tech enterprises is so important to the strategic development of enterprises. At the same time, the relevant policy is more restrictive conditions. The follow-up work of enterprise qualification and Research cost and very prone to fords the tax risk. Therefore, the construction of tax risk management is important link in the operation of high-tech enterprise. This article takes Huawei Technologies Co Ltd as an example. Through the analysis of its operating status, point out the tax risks that may exist in the process of high-tech enterprises. In addition, the author draws lessons from the tax risk management practice of the case company and concludes that similar high-tec...