开发自主知识产权的企业与税收当局的博弈分析

The Game Analysis of the Enterprisers that Develop Independent Intellectual Property Right and Tax Authorities

自主知识产权开发具有投入大、研发难的特点,其产品一经开发,又极易被仿制。因此,企业一般不愿意进行自主知识产权开发。税收当局通过税收优惠的方式对进行自主知识产权开发成功的企业进行支持,可以促进高新技术产业的发展。但是,开发不成功的企业也会向税收当局申请税收优惠,税收当局对企业申请税收优惠也会采取准许和不准许两种方式。于是,企业和税收当局之间就构成了博弈。对他们之间的博弈进行分析,对今后制定支持自主知识产权开发的税收优惠政策有很大的现实启示意义。

The development of Independent intellectual property right has the characteristics of high input and difficult research. But if the products have been developed, they will extremely easy be imitated. So the enterprisers don＇t be willing to develop the independent intellectual property right. If the tax authorities can favor the enterprisers that have developed the independent intellectual property right successfully, the industry of high and new technology can be developed. On the other hand, the enterprisers that have developed unsuccessfully will apply tax allowance to tax authorities, and tax authorities have two attitudes to the enterpriser： admission or refusal. The relationship of the enterpriser and tax authorities is game. We can get some beneficial advises to enact the policies of supporting the independent intellectual property right development through analyzing the game.