欧盟到处搞专利盒子、创新盒子、知识发展盒子是怎么回事?——从3种“盒子”看欧盟治理的“理性化”进程

What is Patent Box, Innovation Box, Knowledge Development Box Which is Engaged in EU Everywhere?——From the Three Kinds of "Boxes" to see "Rationalization" Process of EU Governance

专利盒子、创新盒子、知识发展盒子在欧盟启用后,在欧洲产生扁平化的避税机制,即各国都对专利导向的产品、方法、服务、企业提供较低的所得税优惠。这些看似是高效、优质的避税机制背后,其实是欧盟治理高度"理性化"的体现。

After the enabling of patent box, innovative box, knowledge development box in the EU, it produces flat tax avoidance mechanisms. All EU countries provide lower income tax to the patent-oriented products, methods, services and enterprises.These appear to be highly efficient, high-quality behind-avoidance mechanism, in fact, reflect a high degree of EU governance ＂rationality＂.