税收公平视野下知识产权服务业增值税制的优化设计

发布时间：2018-02-23 12:53

本文关键词： 税收公平知识产权战略营改增优化设计　出处：《暨南学报(哲学社会科学版)》2015年09期 　论文类型：期刊论文

【摘要】：知识产权服务业属于国家知识产权战略重点发展的行业,国务院及其有关部门一贯主张实行税收优惠政策以促进其快速发展。而营改增试点扩围正是以税制改革激励知识产权服务业专业化、规模化和社会化发展的一个重要契机。但客观而论,本轮"营改增"的制度设计,却未能很好地贯彻国家知识产权战略的精神,也未能较为客观、全面地体现税收公平正义的价值取向,故导致知识产权服务企业税负"偏重"和"不公"现象显著地存在,对知识产权服务业的稳健发展构成一定不利的影响。本文试图以税收公平原则考量知识产权服务业"营改增"制度设计之得失,并建议加快立法步伐,进一步完善知识产权服务业成本抵扣、税率和税收优惠等机制的优化设计,保障国家知识产权战略的顺利实施。
[Abstract]:The intellectual property service industry belongs to the industry which is the key development of the intellectual property strategy of the state, The State Council and its relevant departments have consistently advocated the implementation of preferential tax policies to promote its rapid development. An important opportunity for the development of scale and socialization. But objectively speaking, the institutional design of the current round of "reform, reform and increase" has failed to implement the spirit of the national intellectual property strategy or to be more objective. It fully embodies the value orientation of tax fairness and justice, which leads to the existence of "biased" and "unfair" tax burden of intellectual property rights service enterprises. This paper tries to consider the gain and loss of the system design of "reform and increase" system of intellectual property service industry based on the principle of tax fairness, and suggests to speed up the step of legislation. We will further improve the optimal design of such mechanisms as cost deductions, tax rates and tax preferences for the intellectual property service industry, so as to ensure the smooth implementation of the national intellectual property strategy.
【作者单位】：华南理工大学法学院;
【基金】：教育部人文社会科学研究规划基金项目《“营改增”试点扩围与国民收入分配正义价值的实现》(批准号:13YJA820065)
【分类号】：D922.22;F204;F812.42

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