| Technological innovation is not only a magic weapon for enterprises to maintain market competitiveness,but also the source to promote the sustainable development of national economy.The 14 th Five-Year Plan clearly places scientific and technological innovation at the top of all tasks and proposes to enhance enterprises’ technological innovation capability.The development of integrated circuit industry is of great significance for promoting national economic and social development,as well,it’s also significant to safeguard national security,and its development has risen to an international strategic height.Through the development of recent years,China’s integrated circuit industry has achieved remarkable progress,but there are still key core technologies have not been broken,the overall product is still in the low-end and other problems,only improve the innovation ability of IC enterprises,these problems can be truly solved.In order to encourage China’s IC enterprises to carry out innovative activities,the state has formulated a number of preferential tax policies.Therefore,the research on the relationship between tax preferences and the innovation capability of IC enterprises is of great significance to understand the effect of the implementation of tax preferential policies,and can put forward suggestions on optimizing and adjusting tax preferential policies for the industry based on the research results.This thesis is based on the perspective of industrial value chain,it analyzes the effect of tax preferences on IC enterprises’ innovation input and innovation output,and further studies the influence of tax preferences on IC enterprises in different links.This thesis first defines the concepts related to enterprise innovation,tax preferences and integrated circuits,and explains the important role of innovation and the reasons for providing tax preferences for innovation activities through market failure theory and technology innovation theory,and gets the mechanism of tax preferences affecting enterprise innovation.Secondly,it analyzes the innovation situation of China’s IC industry,and finds that there are some problems in the IC industry,including: insufficient investment in R&D,huge gap of professionals and high-end technology has not been broken through and so on.At the same time,it summarizes the current applicable tax preferential policies in China’s IC industry by industry chain and tax categories,and points out the shortcomings of the current tax preferential policies.Then,the model is established and empirical research is conducted by using the data of listed IC companies from 2016 to 2020 to test the effect of current tax preferential policies on the innovation ability of IC enterprises.Finally,a case study is conducted on companies in different links of integrated circuit industry chain to explore whether the effect of tax preferences on enterprises in different links is the same.Combining the results of empirical research and case study,the final conclusion is drawn: In general,tax preferences have a significant positive effect on innovation capital investment of IC enterprises,but not on innovation personnel investment of IC enterprises;In addition,the incentive effect of tax preferences on the output of innovative property rights of IC enterprises is not significant;Finally,the effect of tax preferences on the innovation ability of IC design enterprises is better than that of IC packaging and testing enterprises.At the end of the thesis,we reviews and summarizes the preferential tax policies implemented by countries leading in the development of the IC industry to promote the development of the industry.Based on the previously found problems in the preferential tax policies of China’s IC industry,suggestions are put forward to improve the system of preferential tax policies for China’s IC industry. |
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