| Affected by international trade frictions,integrated circuit companies are forced to bear greater financial pressure on issues such as production capital and material sourcing.The thesis mainly combines the fresh tax advantages and diversified business content of integrated circuit companies to study the feasibility of integrated circuit companies’ tax planning to help integrated circuit companies release more liquidity.This thesis first summarizes the literature on tax planning in terms of value-added tax and income tax planning methods,and seeks tax planning strategies that manufacturing companies can refer to and relevant tax policies and regulations that need to be updated.At the same time,in the context of the strict supervision of intellectual property rights in the integrated circuit industry,based on public information and basic business practices in the industry,the article introduces in detail the common business models and production processes in the integrated circuit industry.Secondly,in combination with the market environment after the industry epidemic,a detailed analysis of the operating conditions,development trends and tax burdens of FW companies will be carried out,and the implementation space of tax planning will be discussed and specific implementation plans for related tax planning will be discussed.In the specific tax planning plan,the thesis introduces common business scenarios such as integrated circuit companies involving equipment input value-added tax credit,sales settlement,cash discounts,asset depreciation,etc.,and discusses the tax-saving effects of related businesses on value-added tax and income tax..Finally,provide a specific implementation plan for tax planning and analyze potential policy risks,operational risks and corresponding solutions based on the internal operating environment of the FW enterprise.It aims to provide reference systemic implementation plans and risk response strategies for FW enterprises and other small and medium-sized enterprises,and improve the efficiency of tax planning.Combining the latest preferential tax policies for integrated circuits and the disclosure of the real operating environment of integrated circuits,this paper provides tax planning strategies that IC packaging and testing companies can refer to in future business scenarios to help packaging and testing companies reduce their tax burdens and release more available cash flow.At the same time,based on the existing tax planning research,enrich the relevant introduction and discussion of the integrated circuit industry branches,and provide corresponding basic information for subsequent tax planning strategies. |
