企业所得税税收优惠制度与技术创新

Corporate Income Tax System of Preferences and Technical Innovation

企业所得税税收优惠制度,对技术创新具有促进作用。相比发达国家的相关立法,我国的企业所得税税收优惠立法,应在法律的位阶层面确立风险投资抵免、技术创新产品的税收优惠等制度。为防止税收优惠制度的滥用,立法中应坚持法定性原则、鼓励创新性原则、护知识产权的原则。

Corporate income tax system of preferences will enhance technical innovation. Compared to related legistures in developed countrties, legistures in China shall establish venture capital credit in legal hierarchies of risk investment and innovative products in technology. To protect the abuse of the preference system, the principle of statutory, the principle of engourcing innovation and the principle of protecting intellectual property shall be insisted.