Chinese economy is in transition with expanding domestic demand . The capacity is becoming a new economic normality. High-tech industry as a new force in promoting economic development plays an increasingly important role. Taxation is an important part of corporate financial management, the impact of the economic activity and tax interests of the company, so a reasonable tax planning is conducive to the company’s financial management objectives. Many high-tech industries enjoy preferential tax policies, while they are also high input and high output. So it is necessary for high-tech enterprises in tax planning. This paper introduces the theory of tax planning and high-tech industry, and then base d on the latest legal summarizes the high-tech enterprises in the value-added tax, business tax, income tax of these three main tax incentives. Combin ing the features of tax planning concepts and high-tech industry, this paper presents the high-tech industry investment activities, operating activities, financing activities of the three aspects of tax planning strategies. Finally, the paper puts insufficient research from different angles such as policy risk and business risk. In the summary, I pointed out the lack of research presented in this paper and looked forward to the future tax planning.
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