关于完善我国集成电路产业税收优惠政策的思考

On Improving Tax Incentives of Integrated Circuit Industry in China

集成电路产业是我国战略性新兴产业之一,通过税收优惠扶持该产业发展是国际上的普遍做法。本文简要阐述了我国集成电路产业的发展现状,分税种整理了我国现行的集成电路产业税收优惠政策,并分析了其存在的问题,在借鉴我国台湾地区、美国等集成电路产业发达国家(地区)先进经验的基础上,对完善我国大陆集成电路产业税收优惠政策提出建议。

The integrated circuit industry is one of the strategic emerging industries in China.It is an international practice to support the development of this industry through tax incentives.This paper briefly expounds the development status and current tax incentives of integrated circuit industry in China.By referring to the advanced experience of the developed countries/regions,such as Chinese Taiwan and the United States,some suggestions are put forward to improve tax incentives of China’s integrated circuit industry.