我国专利权出资的所得税问题研究

发布时间：2018-02-04 02:04

本文关键词： 专利权出资所得税税收优惠　出处：《上海交通大学》2014年硕士论文　论文类型：学位论文

【摘要】：专利权在作价出资实现知识产权资本化的过程中，因获得对价的特殊性而不能产生现金流，这使所得税的征收面临困境。一方面，量能课税要求专利权出资者像其他非货币性资产出资一样在出资获得股份对价之时就其专利权评估增值所得缴纳所得税，不能无限制的享受税收优惠；另一方面，出资者因获得的对价为股份而缺乏现金流用于支付巨额的现金税款，加之专利权出资的课税政策会影响高新技术产业发展，立法者不得不在量能课税原则与税收效率原则及产业发展的冲突中寻找平衡点，尝试有限递延纳税优惠制度。为了最大程度的减少税收优惠对量能课税原则的冲击，税收优惠应当适度、合理，并符合公共利益、比例原则和平等原则。为防止优惠制度在执行过程中出现偏差、违背税收优惠之本意进而过度侵害量能课税原则，立法者应考虑采用股息红利所得扣缴制度和专利权出资信息管理与共享机制，，为有限递延纳税优惠制度的合理、有效落实提供制度保证。
[Abstract]:In the process of capitalization of intellectual property rights, patent rights can not produce cash flow because of the particularity of obtaining consideration, which makes the collection of income tax difficult. Capacity tax requires the patentee, like other non-monetary assets, to pay income tax on the value-added income from the evaluation of the patent right at the time of obtaining the share price of the capital contribution, and shall not enjoy the tax preference without any restriction; On the other hand, the investors lack cash flow to pay large amount of cash tax due to the value of shares, and the tax policy of patent investment will affect the development of high-tech industries. Legislators have to find a balance between the principle of quantifiable taxation, the principle of tax efficiency and the development of industry, and try the limited deferred tax preferential system. In order to minimize the impact of tax preferences on the principle of quantifiable taxation, tax incentives should be appropriate, reasonable, and in line with the public interest. The principle of proportionality and equality. In order to prevent the deviation of preferential system in the process of implementation, contrary to the original intention of tax preference and excessive infringement of the principle of quantifiable taxation. The legislator should consider adopting the dividend dividend withholding system and the information management and sharing mechanism of patent contribution to provide the system guarantee for the reasonable and effective implementation of the limited deferred tax preferential system.
【学位授予单位】：上海交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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