Research On Tax Planning Of High-tech Enterprises In Chip Industry

In recent years,it has been the transition period for China from the "Manufacturing Country" to the "Smart-Manufacturing Country".However,the emergence of the"Zhongxing Incident" in 2018 has warned the chip industry,one of the important areas of China's high-tech enterprises.Behind the surface prosperity of the industry development,the ills of high-tech enterprises in China's chip industry are also exposed,which is the lack of ability to develop chips with independent intellectual property rights.It can be foreseen that in order to solve this dilemma,the state will vigorously promote the development of the chip industry,encourage the innovation of high-tech enterprises in the chip industry,so that China's chip technology is no longer subject to people,and can have a place in the international market.Tax incentives,as the most powerful means for the state to support the development of a particular industry,are particularly prominent in the various benefits enjoyed by the industry.Contrary to the favorable policy environment and development opportunities,the high-tech enterprises in the chip industry generally pay less attention to tax planning.In this context,this paper proposes research questions that how should high-tech enterprises in the chip industry conduct tax planning to reasonably and effectively reduce the tax burden?In the existing research on tax planning of high-tech enterprises,there is little research on a specific industry and further analysis based on the characteristics of the industry.Based on the research of tax planning of high-tech enterprises,combined with the unique tax incentives in the chip industry,this paper makes a basic analysis of the tax planning of high-tech enterprises in the chip industry and has carried out certain planning ideas.A representative AI chip R&D enterprise,as a case study,uses the two major taxes paid by enterprises in the industry,namely,value-added tax and corporate income tax as the entry point,combined with the tax planning method,accounting treatment planning method,and deferred taxation tax planning.The method is to carry out targeted planning for the various tax-related activities of the enterprise in production and management.The study found that in the planning of value-added tax,enterprises can obtain more than the input tax deduction,the reasonable deduction of deduction time,the separate pricing of goods and services,the invoice processing with discount sales and timely The application software is planned to be retired and retired.In the planning of corporate income tax,enterprises should pay attention to the planning of fixed assets,research and development activities,fundraising activities and financing activities.Actively adopt the accelerated depreciation method when selecting the depreciation method of fixed assets.In the case of additional deductions for research and development expenses,the deductions should be increased from multiple angles,and the investment funds and loans should be selected reasonably when financing,and the branch or subsidiary should be selected according to the profit and loss status of the invested institution.The research results of this paper not only provide solutions for the selected case companies in the future tax planning,but also have certain practical significance.They can also provide certain reference for the same type of enterprises in the same industry from the practice of tax planning.In addition,this paper selects the specific industry type of chip industry in high-tech enterprises,fills the blank of existing literature,and plays a guiding role for the further development of related research.