Study On Income Tax Planning Of XY Semiconductor Company

With the development of semiconductor industry and the maturity of market,China's semiconductor industry is facing increasingly fierce competition.To solve this problem,all-round improving market competitiveness is the most urgent task for every semiconductor companies.Under the extremely competitive condition of the semiconductor market,the cost of tax has become the important factor affecting enterprises' developments and the management effects.Tax planning refers to the taxpayer on the premise of fully understand the current national tax laws and regulations,in order to reduce the tax burden and the realization of the aim of tax-related zero risk,within the scope of the reasonable and lawful,on its own economic activity to plan in advance.Tax Planning is an important means of modern enterprise resource optimization configuration which can effectively reduce the tax burden and improve the market competitiveness of enterprises.In order to realize the maximization of the efficiency of its operation,the tax planning of enterprise income tax is very necessary for all the enterprises.XY semiconductor company promote capacity by research and development,the independent innovation,under the action of continuously introducing new optoelectronic device,photoelectric induction module and video module,as its main source of income.Based on XY semiconductor company as the research object of the enterprise income tax planning,this paper introduces the basic situation of the semiconductor industry and XY semiconductor company itself,analyzing the main factors influencing the enterprise income tax of XY semiconductor company,finding out there are still some problems of current enterprise income tax planning,with a space to improve.The main influencing factors as the starting point to the tax planning,the passage respectively analyzing the current situation and problems of XY semiconductor company income planning,cost planning and the use of tax incentives,finding out the problems of XY semiconductor company income tax planning and summing up the tax planning ideas,on the basis of following the accounting standard for business enterprises,to develop a reasonable and lawful tax planning improvement measures.Finally,in order to ensure the income tax planning measures to better implement rather than simply being an armchair strategist,this paper also proposes the matters in the process of tax planning which the XY semiconductor company should particularly pay attention to.The purpose of this paper is to implement effective measures for XY semiconductor company's aim to tax planning with zero tax-related risk and maximizing shareholder's wealth,also hope to have a certain reference for other enterprises with similar management situation and scale in the semiconductor industry.