摘要
对我国专利税收优惠政策进行系统分析,认为我国专利税收优惠政策存在着目标导向不明确、政策缺乏普惠性、专利产业化激励政策缺乏等问题,在立足创新驱动目标下,提出完善我国专利税收优惠政策的建议。
This paper makes a systematic analysis of China＇s patent tax preferential policy,and considers that there are some problems in China,such as unclear goal orientation,lack of general benefit of policy and lack of incentive policy of patent industrialization.Based on the innovation-driven goal,this paper puts forward some suggestions to perfect our country＇s preferential tax policies for patent.
作者
包健
BAO Jian(Public Finance and Taxation College,Capital University of economics and business,Beijing 100070,China})
出处
《科学管理研究》
CSSCI
北大核心
2018年第4期85-88,共4页
Scientific Management Research
基金
长沙市发展和改革委员会节能减排评价与推广平台技术服务子课题(40476057100001)
关键词
专利税收优惠
专利产业化
普惠性税收优惠
Tax incentives for patents
Patent industrialization
Universal tax preference
