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Tax Planning of Integrated Circuit (IC) Enterprise

Author: WanYan
Tutor: LiuHaiYan
School: Suzhou University
Course: Business Administration
Keywords: Integrated Circuit(IC) Enterprise tax planning tax preference
CLC: F406.72
Type: Master's thesis
Year: 2011
Downloads: 44
Quote: 0
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Abstract


The idea of tax planning has been continuously accepted and understood by more and more enterprises during the recent years, and gradually become a significant part in enterprises management, which has penetrated into all fields and aspects of entrepreneurial activities and played an important role in influencing the decision-making of enterprise leaders at all lever.In recent years, the rapid development of our country’s integrated circuit (IC) industry makes itself a fast-growing and leading industry in the national economy, and plays a key role in promoting economic restructuring and sustained and rapid economic development. In order to encourage the rapid development of IC enterprises and improve their capability of independent innovation, government has issued a series of preferential tax policies for the IC enterprises which provides them a board space for tax planning.Combined with its own operational characteristics and various tax preference, how dose each IC enterprise, under the lawful and reasonable premise, formulate an optimal tax planning program to reduce their overall tax burden, increase more investment, improve their competitiveness and national technology competitiveness and maximize business value while relying on external environment improvement and national policy support? This question doses mean a lot to them. Therefore, corporate finance department is supposed to attach greater importance to tax planning.In this paper, theoretical research and case study methods are applied to discuss the integrated circuit enterprise tax planning issues. First, the author explores the basic concepts and characteristics of tax planning, and then briefly explains the concept of IC enterprise and its development status. Besides, the author illustrates the feasibility of IC enterprises’tax planning by analyzing their current tax main preferential policies, and during the specific operation, divides enterprise’s life cycle into three categories: start-up, growth and maturity. According to every life-cycle’s features, the author also designs tax planning program, and proposes tax planning strategies with an example of A IC Company. Finally, since the risk of failure in entrepreneurial tax planning is unavoidable, the cause of IC enterprises’tax planning risk and preventive measures are analyzed.

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CLC: > Economic > Industrial economy > Industrial economic theory > Organization and management of industrial enterprises > Financial management and accounting > Financial management, cost management
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