基于我国高校科技成果转化模式的涉税问题研究

Investigation of tax incentive policies of Chinese university technology transfer

税收激励政策在促进我国高校科技成果转化方面发挥着重要作用。在考察美国和英国高校技术转移相关税收政策基础上,梳理了我国高校科技成果转化税收政策体系,探讨了流转税和所得税执行过程中遇到的问题和障碍。研究表明：尽管我国税收政策体系完善,但针对技术转让和技术入股模式仍存在税率差异大、政策导向冲突及制度设计不连贯问题;我国应借鉴英美＂中立化＂税制设计理念,消除不同科技成果转化模式下的税收政策差异,优化纳税渠道,并补齐相关保障措施。

Tax incentive policies are playing significant role in promoting Chinese university technology transfer. However,little research has made a systematic analysis on this topic. This research attempts to fill this gap. This paper briefly introduced the tax law system related to university technology transfer in US and UK. After then,this paper investigated Chinese tax incentive policies of university technology transfer. In terms of turnover tax and income tax,this paper demonstrated the existing problems and obstacle in the process of technology selling and technology appraised as capital stock. This paper found that China has a comprehensive tax incentive policies. The government should keep the tax system neutralization,in order to avoid the discriminatory effect in different routes of university technology transfer. In addition,the government should make some changes in tax-paying channel,and coordinate the oriented of tax incentive policies from the top-level at the beginning.