中国科技论坛
中國科技論罈
중국과기론단
Forum on Science and Technology in China
2015年
5期
148~154
,共null页
技术转让 专利盒子 技术秘密 所得税
技術轉讓 專利盒子 技術祕密 所得稅
기술전양 전리합자 기술비밀 소득세
IP transfer; Patent Box; Know-how; Income tax
中国从2008年开始实施企业技术转让所得税优惠政策,但受到政策条件限制等原因,政策的影响力和激励作用有限。随着中国创新型国家建设的深入,特别是＂专利转让＂等技术交易活跃度的增加,该政策逐渐引起关注。本文总结欧洲＂专利盒＂政策的特点与发展趋势,在对比基础上分析了中国技术转让所得税优惠政策的主要问题,并提出中国借鉴和完善建议。
中國從2008年開始實施企業技術轉讓所得稅優惠政策,但受到政策條件限製等原因,政策的影響力和激勵作用有限。隨著中國創新型國傢建設的深入,特彆是＂專利轉讓＂等技術交易活躍度的增加,該政策逐漸引起關註。本文總結歐洲＂專利盒＂政策的特點與髮展趨勢,在對比基礎上分析瞭中國技術轉讓所得稅優惠政策的主要問題,併提齣中國藉鑒和完善建議。
중국종2008년개시실시기업기술전양소득세우혜정책,단수도정책조건한제등원인,정책적영향력화격려작용유한。수착중국창신형국가건설적심입,특별시＂전리전양＂등기술교역활약도적증가,해정책축점인기관주。본문총결구주＂전리합＂정책적특점여발전추세,재대비기출상분석료중국기술전양소득세우혜정책적주요문제,병제출중국차감화완선건의。
China has implemented the income tax incentive of corporations＇ IP transfers since 2008, but its influence and incentive effects are under expectations due to the higher threshold. With the development of the innovation-driven country, especially the in- crease of IP transfer trades, this policy would attract more attention. This paper sums up the traits and trend of Europe ＇ pateni box＇ po- lies, and then analyses the main problems of China＇s IP transfer income tax incentive and finally proposes several perfect suggestions based on the learning from Europe ＇ patent box＇ policies.
