专利税收优惠设计的国际比较与借鉴

International Comparison and Reference on Tax Incentives for Patent

许多国家都对企业研发过程前端投入采用加计扣除和研发费用的税收抵免、研发过程后端实行专利盒制度等积极措施来推动企业创新,效果显著。相比之下我国专利成果转化率较低,税收优惠对企业创新的激励作用有限。剖析国外专利研发前端的税收优惠政策和专利盒制度的特点,从中吸取经验藉以改进我国的专利税收优惠政策,有利于促进企业技术创新,不断提高我国的科技竞争力。

Many countries are using deduction and R＆D cost tax credit on the front-end enterprise research and development process, while on the back-end process of patent research, the patent box system is implemented to promote the innovation of the enterprise. The effect is significant. However, the industrialization and production of the patent in China are at a low level, and the positive effect of tax incentives on enterprise innovation is limited. After analyzing the characteristics of tax preferential policies and patent box system of foreign patent research and development, we draw lessons to improve China＇s patent preferential tax policy, which is conducive to promoting enterprise technological innovation and continuously improving the competitiveness of our country＇s science and technology.