Corporate Income Tax Planning Methods and Research of High-Tech Enterprises

DOI

10.2991/assehr.k.211209.026How to use a DOI?

Keywords

Tax planning; High-tech enterprises; corporate income tax; research; innovation

Abstract

As the world continues to develop, so too do laws, rules, regulations, and customs. With the improvement of taxation laws, companies, especially multinational ones, started to look towards new means with which they would be able to reduce their tax burden. This answer was found in tax planning, and this paper analyzes how this is done. As seen in Chapter 1 of this paper, the author will analyze contemporary academic discourse vis-a-vis tax planning, thereby establishing a literature gap when it comes to specific tax planning studies in relation to particular large companies. From then onwards, the paper focuses upon three major tech enterprises, these being Huawei, Apple, and Amazon, with Chapter 3, in particular, going into depth about the methodologies used by these companies. Chapter 4 on the other hand will focus on changes in corporate income tax of high-tech enterprises before and after the epidemic, thereby setting up the Discussion section which focuses upon potential changes to this sector as a result of the pandemic.

Copyright

© 2021 The Authors. Published by Atlantis Press International B.V.

Open Access

This is an open access article under the CC BY-NC license.

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TY  - CONF
AU  - Haozhen Yang
AU  - Zhengjia Ning
PY  - 2021
DA  - 2021/12/15
TI  - Corporate Income Tax Planning Methods and Research of High-Tech Enterprises
BT  - Proceedings of the 2021 3rd International Conference on Economic Management and Cultural Industry (ICEMCI 2021)
PB  - Atlantis Press
SP  - 161
EP  - 167
SN  - 2352-5428
UR  - https://doi.org/10.2991/assehr.k.211209.026
DO  - 10.2991/assehr.k.211209.026
ID  - Yang2021
ER  -