激励科技创新的“专利盒”优惠税制的发展特征及启示

Development Characteristics of a Preferential Tax System of Patent Boxes to Stimulate Scientific and Technological Innovation and Its Enlightenment to China

随着国际经济竞争愈来愈表现为科技成果转化上的全面激烈竞争,全球"专利盒"优惠税制在《税基侵蚀与利润转移行动计划》的规制下,不仅数量明显增长,而且呈现出更加偏向于对自主研发产生的、高质量知识产权的使用所得提供税收优惠的发展特征。税收优惠针对的知识产权资产范围明显向高质量知识产权资产聚焦,获得优惠的知识产权所得范围更加倾向于使用所得而不是转让所得,更强调实际优惠所得与自主研发支出的紧密关联,超低优惠税率开始减少并向"中低档"税率趋同。为完善我国"专利盒"优惠税制,应将具有重要战略意义的软件以及内嵌特许权使用所得纳入优惠范围,并进一步强化优惠资产、优惠所得与企业自主研发活动的关联度。

As the international economic competition changes increasingly to a comprehensive and fierce competition in the transformation of scientific and technological achievements, global patent boxes under the Action Plan on Base Erosion and Profit Shifting(BEPS) not only increase rapidly in quantity, but also tend to provide tax incentives to the income from the use of high-quality intellectual property assets generated from independent R&D activities. Tax preferential scope tends to focus on high-quality intellectual property assets and income derived from using instead of transferring of the assets, more emphasis on practical preferential income is closely related with independent R&D expenditure, and tax preferential rates decline to a"medium" convergence rate generally. In order to improve the preferential tax system of patent boxes in China, it is necessary to include the software with strategic significance and the income from the use of the embedded intellectual assets into the preferential scope and to strengthen further the correlation between the preferential assets and preferential income and the independent R&D activities of enterprises.