Abstract
In recent years, the importance of science and technology, as the first productive force, has been gradually highlighted. China pays great attention to high-tech enterprises and strongly supports them in fiscal and taxation policies to promote their development effectively. In responding to national policies, high-tech enterprises also continue to improve their efficiency, so the accounting and tax planning work of enterprises is mandatory. However, combined with the status quo of accounting and tax planning of high-tech enterprises, there is something to be improved in both aspects, which makes the enterprises' financial and taxation risks higher and is not conducive to their normal operation. Based on this, the article will focus on the accounting and tax planning of high-tech enterprises as the main object of research.