In recent years, with the proposal of the innovation-driven development strategy, the importance of high-tech enterprises has become increasingly prominent, and their innovation capability and R&D investment intensity are closely related to industrial upgrading and high-quality economic development. To fully mobilize the enthusiasm of high-tech enterprises for R&D and innovation, the state should continuously optimize the policy of additional deduction of R&D expenses. As a core tax incentive measure for the state to encourage high-tech enterprises to enhance their independent innovation capability, rational planning of the tax planning path for the additional deduction of R&D expenses can not only empower the improvement of core competitiveness of high-tech enterprises, promote the upgrading and coordinated development of high-tech industrial clusters, but also strengthen the effectiveness of tax policies and the implementation of the national innovation strategy. In this regard, this paper first expounds the significance of tax planning for the additional deduction of R&D expenses of high-tech enterprises, and then clarifies the tax planning paths, aiming to provide certain reference for relevant researchers.