摘要
中国从2008年开始实施企业技术转让所得税优惠政策,但受到政策条件限制等原因,政策的影响力和激励作用有限。随着中国创新型国家建设的深入,特别是"专利转让"等技术交易活跃度的增加,该政策逐渐引起关注。本文总结欧洲"专利盒"政策的特点与发展趋势,在对比基础上分析了中国技术转让所得税优惠政策的主要问题,并提出中国借鉴和完善建议。
China has implemented the income tax incentive of corporations＇ IP transfers since 2008, but its influence and incentive effects are under expectations due to the higher threshold. With the development of the innovation-driven country, especially the in- crease of IP transfer trades, this policy would attract more attention. This paper sums up the traits and trend of Europe ＇ pateni box＇ po- lies, and then analyses the main problems of China＇s IP transfer income tax incentive and finally proposes several perfect suggestions based on the learning from Europe ＇ patent box＇ policies.
出处
《中国科技论坛》
CSSCI
北大核心
2015年第5期148-154,共7页
Forum on Science and Technology in China
基金
国家软科学研究计划项目"科技创新税收政策体系研究"(2012GXS5D1180)
