激励知识产权创造运用和创新的增值税优惠政策研究

A Study on the Preferential Value-added Tax Policy in Driving Intellectual Property Right Creation,Utilization and Scientific Innovation

建设知识产权强国和世界科技创新强国,必须充分发挥作为重要产业政策的增值税政策激励知识产权创造运用和科技创新的作用。我国应建立知识产权产品和自主知识产权产品认定制度,对经过认定的知识产权产品和自主知识产权产品实行增值税税收优惠政策,允许自行研制的仪器设备和无形资产按照市场价格或公允价格计算抵扣进项增值税,允许企事业单位据实合理抵扣进项增值税,应降低知识产权服务业一般纳税人的增值税税率,制定引进国外先进技术知识产权目录和增值税优惠政策。

To construct a strong IP nation as well as world-leading scientific innovative nation, China should fully play the role of the value-added tax （VAT） policy, which is an important industrial policy tool in driving IP creation, utilization and scientific ＆ technological and imovation. China should establish the IP products and indigenous IP products certification system. The certified IP products and indigenous IP products should be awarded preferential VAT policy. The self-developed equipment and intangible assets should be allowed to calculate and deducted the input VAT at market price or fair- value. The universities, the research institutes and enterprises should be allowed to deduct the input VAT according the project or IP sale income respectively. The VAT rate of the general taxpayers should be reduced. It is necessary to make the directory of import-oriented foreign IP featured by advanced technology and the relating VAT preferential policy.