我国跨境技术交易税收政策:挑战与完善

Tax Policies of Cross-border Technology Transactions in China:Challenge and Improvement

跨境技术交易在促进我国经济高质量发展方面发挥了重要作用。我国已经初步建立起促进跨境技术交易的税收政策体系,但仍然无法满足跨境技术交易快速发展带来的税收政策需求。本文介绍了我国跨境技术交易概况及促进跨境技术交易的税收政策现状,分析了现阶段我国跨境技术交易税收政策面临的挑战,提出我国应完善跨境技术交易相关法律法规、在自由贸易区探索支持跨境技术交易的税收政策、进一步扩大税收优惠政策的适用范围、构建高质量一体化的跨境技术交易平台、研究支持自主研发专利权的政策等建议。

Cross-border technology transactions play an important role in promoting high-quality economic development in China.China has initially established a tax policy system to promote cross-border technology transactions.However,it is still unable to meet the needs brought about by the rapid development of cross-border technology transactions.This paper presents an overview of cross-border technology transactions in China and the current status of tax policies aimed at promoting them.The paper analyzes the challenge faced by the tax policies of cross-border technology transactions in China.On this basis,the paper gives some suggestions on improving relevant laws and regulations on cross-border technology transactions,exploring the tax policies supporting cross-border technology transactions in free-trade zones,expanding the scope of application of tax preferential policies,building a high-quality and integrated cross-border technology transaction platform and studying the policies to support the patent rights of independent R&D.