南繁硅谷的税务策略与会计问题分析——基于海南自贸港优惠政策  

Analysis of Tax Strategies and Accounting Issues in Nanfan Silicon Valley Based on Hainan Free Trade Port Policies

作　　者：田俊敏 Tian Junmin(College of Business and Accountancy,Henan Open University,Zhengzhou,450046)

机构地区：[1]河南开放大学工商与财会学院,郑州450046

出　　处：《分子植物育种》2024年第20期6950-6954,共5页Molecular Plant Breeding

基　　金：2024年度河南省软科学研究项目(242400412077);2024年度河南省高校人文社会科学研究一般项目(2024-ZZJH-052)共同资助。

摘　　要：本研究基于海南自贸港优惠政策,以南繁硅谷企业在海南自贸港的税务策略和会计问题为研究对象,分析了其在税收优惠政策下面临的挑战和应对策略。研究发现,税收优惠政策对企业经营具有重要影响,企业应合理规划税务策略,提高利用税收优惠的效率。本研究介绍了南繁硅谷作为海南自贸港的重要组成部分,税务策略和会计问题对企业的重要性,阐述了税收政策对企业和个人的影响,特别是南繁硅谷企业在税收优惠政策下的税务规划策略和避税策略,分析了南繁硅谷企业在财务报告准备方面可能面临的挑战和问题,提出了加强税务合规管理和建立健全内部控制制度的建议,最后就南繁硅谷在未来税务和会计方面的发展趋势,提出了进一步完善税收政策和会计标准的建议,以促进企业的可持续发展。本研究旨在为南繁硅谷企业在海南自贸港的税务和会计管理提供参考,促进企业的发展和经济繁荣。Based on the preferential policies of Hainan Free Trade Port,this study takes the tax strategies and accounting problems of Nanfan Silicon Valley enterprises in Hainan Free Trade Port as the research object,and analyzes the challenges and coping strategies they face under the preferential tax policies.It is found that preferential tax policies have an important impact on enterprise management,and enterprises should rationally plan tax strategies to improve the efficiency of using tax incentives.This study introduces Nanfan Silicon Valley as an important part of Hainan Free Trade Port,the importance of tax strategies and accounting issues to enterprises,expounds the impact of tax policies on enterprises and individuals,especially the tax planning strategies and tax avoidance strategies of Nanfan Silicon Valley enterprises under the preferential tax policies,and analyzes the challenges and problems that Nanfan Silicon Valley enterprises may face in preparing financial reports.Finally,according to the development trend of Nanfan Silicon Valley in the future tax and accounting,this paper puts forward some suggestions to further improve tax policy and accounting standards,so as to promote the sustainable development of enterprises.The purpose of this study is to provide reference for the tax and accounting management of Nanfan Silicon Valley enterprises in Hainan Free Trade Port,so as to promote the development of enterprises and economic prosperity.

关 键 词：南繁硅谷 税务策略 会计问题 海南自贸港 优惠政策 

分 类 号：F324.6[经济管理—产业经济] F302.6F812.42