国外专利盒子政策与我国技术转让投资所得税政策比较研究

A Comparative Research on Patent Box Policy and China's Technology Transfer and Investment Corporate Income Tax Policy

实现创新驱动发展,建设知识产权强国,必须制定有效的技术和知识产权转移转化所得税政策。我国应扩展技术和知识产权转移投资所得税政策主体范围,完善所得税优惠政策范围,应将"技术转让"和"创业投资"统一为"技术与知识产权转移投资",完善所得税优惠政策条件,要求具有本国知识产权,实行税率式所得税减免政策,在500万元以下免征所得税基础上,对超过500万元收入实行技术和知识产权转移所得税抵免政策,实行技术和知识产权投资抵免政策,抵免比例为60%～80%。

In order to implement the innovation-driven development strategy and build up the intellectual property right powerhouse, it is necessary to formulate effective technology and intellectual property transfer and investment corporate income tax policies. China should expand the subject scope of the said policy and improve the scope of investment corporate income tax policies. To this end, it is suggested to unify “technology transfer policy” and “start-up investment policy” into “technology and intellectual property transfer and investment policy”;improve the conditions of corporate income tax preferential policy, for example, the indigenous intellectual property rights requirement;and to adopt corporate income tax relief policy. According to the 5 million yuan income tax exemption baseline, it is advised to implement the corporate income tax relief policy for technology and intellectual property transfer exceeding 5 million yuan, with a 60%~80% tax credit.