摘要
近年来,欧洲已有12个国家相继实施了专利盒制度,对符合条件的知识产权项目的转化和商品化所得给予大幅度的税收优惠。虽然这些国家的专利盒制度在具体内容上各有不同,但却都在鼓励本国知识产权的创新和商品化、吸引外国知识产权项目在本国的研发注册等方面起到了很大的作用,从而在整体上提升了本国知识产权研发和商品化的水平。我国虽然从2008年起就在相关的法律法规和规范性文件中规定了对企业技术转让所得的税收优惠制度,但实际效果并不理想。研究和借鉴欧洲十二国专利盒制度的具体内容,对于促进我国知识产权税收优惠制度的发展和知识产权项目的商品化具有重要的意义。
12 European countries have adopted patent box regime, which is a kind of preferential tax arrangement for industrialization and commercialization of IP projects. These projects should meet specific requirements. Although different countries implement patent box in different ways, they all play a major role in encouraging domestic innovation and IP commercialization, and in attracting foreign IP programs to carry out R&D in the host country. Since 2008, China began to adopt related laws and regulations to cut tax on income gained from technology transfer by enterprises, but only with dismal effects. It is of great importance to improve the preferential tax regime for China's IP undertakings and promote the commercialization of IP projects by studying and learning from the patent box practiced by the 12 European countries.
出处
《知识产权》
CSSCI
北大核心
2016年第4期108-113,共6页
Intellectual Property
关键词
专利盒
知识产权
税收激励
patent box
intellectual property
tax incentives