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近年来,为鼓励我国集成电路企业发展,提高企业自主创新能力,国家相继出台了一系列针对集成电路企业的税收优惠政策,这些政策的出台为集成电路企业的税收筹划提供了广阔的空间。
In recent years, in order to encourage the development of China’s IC enterprises and improve the capability of independent innovation, the government has successively promulgated a series of preferential tax policies for IC enterprises. The promulgation of these policies has provided ample space for the tax planning of IC enterprises.