Proceedings of the 2021 3rd International Conference on Economic Management and Cultural Industry (ICEMCI 2021)

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

Authors
Haozhen Yang1, *, , Zhengjia Ning2, *,
1Providence, USA
2Shanghai Business School, Shanghai, China

These authors contributed equally

*Corresponding author. Email: simon.yang@wheelergmail.org
Corresponding Author
Haozhen Yang
Available Online 15 December 2021.
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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Volume Title
Proceedings of the 2021 3rd International Conference on Economic Management and Cultural Industry (ICEMCI 2021)
Series
Advances in Economics, Business and Management Research
Publication Date
15 December 2021
ISBN
10.2991/assehr.k.211209.026
ISSN
2352-5428
DOI
10.2991/assehr.k.211209.026How to use a DOI?
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.

Cite this article

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  -