Research On Tax Preferential Policies For Promoting Development Of Integrated Circuit Industry

The integrated circuit industry is a national strategic emerging industry,and an important foundation for economic and social informatization.The development of an industry can not be separated from the guidance and support of the policy.In order to promote the development of the integrated circuit industry,we must strengthen the implementation of the preferential tax policy and promote the innovation of tax management.In the context of China's manufacture of 2025,we should attach importance to the development of the integrated circuit industry,attach importance to the formulation and implementation of preferential tax policies,further promote the optimization and development of the integrated circuit industry,and improve the rapid development of China's high and new industry while improving its own technical level.The article is divided into four chapters.The introduction part mainly elaborates the domestic and foreign literature review and the research ideas and methods of this article.Through sorting out the literature,it is found that foreign scholars pay more attention to the empirical analysis of tax preferential policies using practical data,and domestic scholars' research on the integrated circuit industry is mainly concentrated in the theoretical part and dispersed.The second part elaborates on the theoretical basis and practical basis for the preferential taxation of the integrated circuit industry.First,it defines the connections and differences between integrated circuit companies and high-tech enterprises.It describes the long investment return period,high technical threshold and investment risk of the integrated circuit industry.These three characteristics;Second,from the externalities,corporate growth and other theories to explain and explain the path of the actual development of the integrated circuit industry,the last tax classification of tax incentives to promote the mechanism of the mechanism analysis,obtained under the same conditions corporate income tax It can better guide the flow of capital to the IC industry and promote the development of the industry.The third chapter focuses on the preferential taxation policies of China's current integrated circuit industry from different aspects of taxes,types of integrated circuit companies,tax incentives,and SMEs,summing up the existence of tax incentives in China's integrated circuit industry that are not systematic and have narrow coverage.The types of enterprises need to be improved,lack of incentives for talents,and less preferential investment in R&D.Finally,in view of the problems existing in tax preferential policies,it puts forward sound suggestions for optimizing the preferential taxation policies for China's integrated circuit industry,from the R&D process of integrated circuit companies,the cooperation of production,teaching and research in the early period,the increase of research cost input in the medium term,and the emphasis on outcome transformation in the later period.Establish a sound system of tax incentives;in addition to this,we can also increase the support for tax incentives for SMEs,simplify the examination and approval system for type approval,and encourage the diversification of financing methods to promote the development of the integrated circuit industry.