促进科技成果转化财税激励政策的国际借鉴与启示

A Research on Fiscal and Tax Incentive Policies to Promote the Transformation of Scientific and Technological Achievements

对于高等院校、科研院所和企业等机构的科技成果,只有当其转化成可为市场所用的新技术、新成果时才具有现实意义。本文分析了我国促进科技成果转化的财税激励政策及其存在的问题,介绍了部分发达国家促进科技成果转化的相关财税激励政策,并从对公共研究机构实行竞争性资助、加强对科技成果转化的财政支持力度、加大风险投资的持有阶段与退出阶段的税收优惠力度、扩大享受个人所得税优惠的科技人员范围四个方面提出了完善我国促进科技成果转化财税激励政策的相应建议。

The scientific and technological achievements of institutions such as colleges or universities, institutes of scientific research and enterprises are of practical significance only when they are converted into new technologies and new achievements that can be used for the market. This paper analyzes the tax incentive policies for transformation of the scientific and technological achievements in China and their existing problems. The paper also introduces the relevant fiscal and tax incentive policies on transformation of the scientific and technological achievements in some developed countries. The paper puts forward some suggestions on perfecting the fiscal and tax incentive policies to promote the transformation of scientific and technological achievements in China from four aspects: implementing competitive financial support for public research institutions,strengthening financial support for the transformation of scientific and technological achievements, increasing tax incentives in the holding and withdrawal stages of venture capital, and expanding the scope of scientific and technological personnel enjoying individual income tax incentives.