Applicability of Tax Incentives and Tax Risk Management in IPO of High-Tech Enterprises—Taking Pharmaceutical Company X as an Example

本研究以X药企IPO为案例，分析高新技术企业在上市过程中税收优惠的适用性及税务风险。通过梳理企业所得税优惠、研发费用加计扣除、增值税优惠等政策，结合IPO审核要求，探讨税务合规的关键点。研究发现，X药企的税收优惠降低了税负，提高了盈利能力，但IPO过程中面临高新技术企业资质认定、研发费用归集、税收信息披露等风险。基于SWOT分析，本文提出企业应强化税务管理，确保资质稳定，优化税务筹划，提高信息披露透明度，以降低税务风险，确保IPO顺利推进。This study takes the IPO of Pharmaceutical Company X as an example to analyze the applicability of tax incentives and tax risks of high-tech enterprises in the listing process. The key points of tax compliance were discussed by combining the policies of preferential corporate income tax, an additional deduction of research and development expenses, and value-added tax preference, combined with IPO audit requirements. The study found that the tax incentives of Pharmaceutical Company X reduced the tax burden and improved the profitability, but they faced risks such as qualification identification of high-tech enterprises, research and development expenses collection, and tax information disclosure in the IPO process. Based on SWOT analysis, this paper proposes that enterprises should strengthen tax management, ensure the stability of qualification, optimize tax planning, and improve the transparency of information disclosure, so as to reduce tax risks and ensure the smooth progress of IPO.