科研项目经费治理的税法激励探析

Analysison Tax Law Incentives for the Governance of Scientific Research Projects Funding

科技创新活动的社会公共利益属性奠定了科研项目经费治理税法激励的正当性基础,税法激励是一种成本节约导向型、实体法与程序法并举的正向激励模式。当前我国税法激励侧重于企业或应用型科研项目而欠缺对科研人员和项目实施过程的激励,由此导致高校、科研院所中的科研项目经费治理税法激励导向不明、激励效应不彰。为进一步发挥科研项目经费治理的税法激励功能,应以科技创新基本规律为基础,以充分发挥科研人员创新活力为目的,通过强化权利保障机能、坚守比例原则、革新激励运作模式以及形塑税式支出制度等途径,实现税法激励的正当性、针对性与科学性之间的平衡。

The social public interest attribute of scientific and technological innovation activities is the legitimate basis of tax law incentives for scientific research project funds.Tax law incentives is a positive incentive model with cost-saving guide,both substantive and procedural laws included.At present,China’s tax law incentives focus on enterprises or applied research projects and lack of incentives for scientific researchers and project implementation processes.As a result,the tax law incentive guidance of scientific research project governance in universities and research institutes is unknown,and the incentive effect is not outstanding.In order to further exert the tax law incentive function of scientific research project governance,it should be based on the basic laws of scientific research,and give full play to the innovative vitality of scientific researchers,by adhering to the principle of proportionality,strengthening the protection of rights,innovating the incentive operation models,and shaping the tax expenditure system,so as to achieve a balance between motivation legitimacy,pertinence,and scientificity of the tax law incentive function.