| In recent years,under the operation of market demand,tax policy and capital,China’s integrated circuit enterprises have developed rapidly,their technical level has steadily advanced,and the industrial chain structure has been continuously optimized and upgraded.However,there are still some problems,such as the lack of core technology,high-end chips need to rely on imports to a large extent,the homogenization of chip products is very serious,and high-end chip comprehensive talents are in urgent need.Integrated circuit plays an important strategic role in the economic situation,even in the field of national science and technology and security.Therefore,since the middle of the 20 th century,many countries have adopted various policies to support IC enterprises and guide their development.Among them,because the government’s tax preferential measures can make up for the lack of resource allocation in the market economy,and thus achieve the important goal of tax preferential policies,therefore,tax preferential measures have been widely used in integrated circuits all over the world.Since 2000,the Chinese government has successively promulgated a series of policies and regulations,setting the development of integrated circuits as a strategic goal,and vigorously supporting enterprises.However,it is still necessary to study the implementation effect of tax preferential policies,because the effects of these policies sometimes even violate the original idea of the government to formulate this policy.Therefore,it is necessary to study the real implementation effect of tax preferential policies for IC enterprises in enterprises.This paper first introduces the concepts and theoretical basis related to this paper,and then on the premise of preferential tax policy on the development of IC enterprises under the realistic research,introduces the general situation of China’s IC enterprises and the problems in the development.Based on the case analysis of key IC enterprises,this paper analyzes the application status and effect of preferential policies for IC enterprises in the enterprises,and draws a series of conclusions.Finally,some suggestions are put forward to improve the tax management system,formulate a reasonable tax planning scheme,and strengthen the communication with the tax department. |
