CAJ | 학술논문

为了鼓励出口企业自主创新．特殊经济区的地方政府可对国家没有实行全额出口退税但具有中国专利、已登记作品版权或自有出口商标的产品实行出口货物增值税未退进项税额地方财政部分返还政策．沿海经济发达地区的地方政府可时出口产品实行受托设计项目营业税地方财政减半返还政策和免费提供海外市场自主知识产权覆盖公共服务政策。
위료고려출구기업자주창신．특수경제구적지방정부가대국가몰유실행전액출구퇴세단구유중국전리、이등기작품판권혹자유출구상표적산품실행출구화물증치세미퇴진항세액지방재정부분반환정책．연해경제발체지구적지방정부가시출구산품실행수탁설계항목영업세지방재정감반반환정책화면비제공해외시장자주지식산권복개공공복무정책。
In order to encourage independent innovation by export enterprises, the local governments of special economic areas may adopt the policy of providing locally-fiscal partial rebate of the VAT input tax which is not totally refunded by the taxation authorities on the exported products with China patent or registered copyright or proprietary export brand, the local governments of coastal developed areas may adopt the policies of providing locally-fiscal half rebate of the business tax which is imposed on the outsourcing project of exported product design and offering free-of-charge public service to export enterprises for covering overseas market with their proprietary intellectual property rights.