我国技术转让税收制度的完善

发布时间：2018-01-21 03:49

本文关键词： 技术转让税收制度税收优惠　出处：《华南理工大学》2014年硕士论文　论文类型：学位论文

【摘要】：科学技术是第一生产力，是各国社会经济发展的决定力量，是国家综合国力的重要标志。我国更是把实施知识产权和鼓励“走出去”放在了战略层面这一突出位置。而税收政策，作为与直接的财政政策支持相比较、更倾向于利用企业和市场的力量的一种政府支持手段，具有普惠性和稳定性，在促进技术和经济发展中被各国普遍采用。与技术市场发展状况相匹配的税收制度，能激发和激励技术推广和技术产业化的活跃度和动力。本文即是在上述思路下，抓住当前技术转让市场发展新兴状况与我国现行技术转让税收制度相对滞后这一矛盾展开研究。本文首先对该矛盾的产生背景和具体表现进行了分析：全球知识经济的深化发展使市场发展突破传统，，出现了技术这一无形资产本身的价值显著提高、产业分工细化导致服务贸易增长、互联网和电子商务模糊了地域性而促进了趋同性等新兴现象和经济特点；身处这股发展浪潮当中的我国，已在二三十年“引进来”的改革开放发展基础上，在技术转让领域发生了向技术输入国+技术输出国双重身份的转变。这些内外因素使基于传统注重有形货物、注重有形货物贸易即生产制造、注重引进技术的理念构建的现行技术转让税收制度表现出了“技术转让”概念对内对外不统一、税制结构与实际税负结构不一致、税率设计过于简单、税收优惠范围较窄等一系列不足之处。然而在知识经济寻求进一步深化发展，我国要以技术和科技引领新一轮经济高速发展，以及“走出去”战略的大力实施背景下，必须构建更能激励技术转让效率、激发技术价值的税收制度。故本文接着通过对美国、西欧发达国家、韩国以及两个国际税收协定通用范本的借鉴比较，对现行技术转让税收制度的完善日益重要提出了采纳广义的“技术转让”定义、技术转让的税制结构彻底所得税化、税率梯次更为丰富、拓宽税收优惠范围以及加快国际避免重复征税税收协定的签订等具体完善措施，以实现由境内到境外税负更轻化、更有调节引导功能，从而激励技术转让和知识经济的再一次深化发展。
[Abstract]:Science and technology is the primary productive force and the decisive force for the social and economic development of all countries. It is an important symbol of the country's comprehensive national strength. Our country puts the implementation of intellectual property rights and encouragement of "going out" in a prominent position at the strategic level, while the tax policy is compared with the direct fiscal policy support. A means of government support that is more likely to take advantage of the power of business and markets, inclusive and stable. The tax system, which is suitable for the development of technology market, can stimulate and stimulate the activity and motive force of technology popularization and technology industrialization. This article is under the above thought. This paper studies the contradiction between the emerging situation of the current technology transfer market and the relative lag of the current technology transfer tax system in China. Firstly, this paper analyzes the background and concrete performance of the contradiction. The deepening development of global knowledge economy makes the market development break through the tradition. The value of the intangible assets such as technology has been greatly improved, the industrial division of labor has led to the growth of trade in services, the Internet and electronic commerce have blurred the regional nature and promoted convergence and other emerging phenomena and economic characteristics. In this tide of development, China has been "introduced" in the 20 or 30 years of reform and opening up on the basis of development. In the field of technology transfer, there has been a shift towards a dual identity as a technology exporter to a technology importing country. These internal and external factors have led to a traditional focus on tangible goods and on trade in tangible goods that is, production and manufacture. The current tax system of technology transfer, which focuses on the concept of introducing technology, shows that the concept of "technology transfer" is inconsistent with the internal and external, the structure of tax system is inconsistent with the actual tax burden structure, and the design of tax rate is too simple. However, in the knowledge economy to seek further development, our country should lead a new round of rapid economic development with technology and science and technology. Under the background of the "going out" strategy, we must construct a tax system that can stimulate the efficiency of technology transfer and stimulate the value of technology. South Korea and two international tax treaty general model reference comparison, to the present technology transfer tax system consummates the increasingly important proposed to adopt the broad sense "technology transfer" the definition. The tax system structure of technology transfer is completely income tax, the tax rate ladder is more abundant, the scope of tax preference is widened and the signing of international tax agreement to avoid double taxation is accelerated, and so on. In order to achieve a lighter tax burden from domestic to overseas, more regulating and guiding function, thus encouraging technology transfer and the further development of knowledge economy.
【学位授予单位】：华南理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D922.22

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