Analysis Of Tax Policy Effect Of Ic Industry Development

A ban on the other side of the Pacific has made more and more Chinese people realize the importance of integrated circuits.The integrated circuit is China's "food for modern industry".It is an important support for the rapid development of the information technology industry today.It is an important guarantee for national security,especially national defense security.It can drive the downstream market of integrated circuits-communications,computers,consumer electronics,smart cars.Development in the fields of industry,medical care,and military.At present,the integrated circuit industry has become an "Olympic Project" in the fierce competition of the world economy.Governments around the world have also adopted various measures and support policies to promote the development of the integrated circuit industry,especially various tax support policies.China's current tax incentives to promote the development of the integrated circuit industry mainly involve value-added tax and income tax,It mainly involves value-added tax and income tax,including preferential tax rate,additional deduction,accelerated depreciation,tax reduction and exemption,loss making up,tax retention and refund,as well as immediate tax refund and other policies.First of all,this paper starts from the development status of China's integrated circuit industry and the implementation of major tax policies,describes the four major bright points and six major challenges in the current development of China's integrated circuit industry,and summarizes the tax policies currently implemented in China from the tax categories;Using the statistical model to measure the value-added tax refund and the income tax preferential tax as independent variables,and use the profitability index,R&D investment,and R&D personnel as the dependent variable to conduct quantitative analysis;again,adopt general-to-individual research methods.Take the central communication company as an example to analyze the impact of tax policy on it;Then from the United States,Japan,South Korea,Taiwan,China,the more comprehensive integrated circuit industry tax policy,analysis and summary of tax policy experience for reference;Finally,combined with the research of this paper,propose further suggestions for optimizing the tax policy of China's integrated circuit industry.