所得税政策对科技成果作价投资的效应研究

发布时间：2018-05-20 01:16

本文选题：科技成果作价投资 + 所得税政策　；参考：《科学学研究》2017年05期

【摘要】：科技成果作价入股已经是当前我国科技成果转化和促进科技创新创业的重要方式,而科技成果作价入股的税收问题也成为研究热点。本研究对比分析了科技成果作价投资时,即刻缴税、递延5年缴税、暂不缴税(递延至转让时缴税)三种所得税政策对科技成果作价投资行为的挤出效应,从"进入门槛"的设立,"劣技术驱逐良技术",税收成本补偿三方面比较了三种政策效应,发现税收政策的挤出效应存在"即刻缴税递延5年缴税暂不缴税"的现象,即暂不缴税政策是最有效的科技成果作价投资所得税优惠政策。因此,本研究提出在科技成果作价投资所得税优惠政策中,应坚持无收益不缴税,有收益再缴税的原则,实施获得股权时暂不缴税,转让股权获得现金收益时再依法计缴所得税政策。暂不缴税的科技成果作价入股所得税优惠政策有利于促进科技成果作价入股,会对科技创新创业和产业转型升级产生拉动作用。
[Abstract]:The pricing of scientific and technological achievements has become an important way of transforming scientific and technological achievements and promoting scientific and technological innovation in China, and the tax issue of pricing and investing in scientific and technological achievements has also become a hot research topic in China. This study contrasts and analyzes the crowding out effects of three income tax policies on the behavior of investing in scientific and technological achievements: immediate tax, deferred tax for 5 years, and temporary non-payment (deferred to transfer tax). From the establishment of "threshold of entry", "inferior technology expelling good technology" and "tax cost compensation", this paper compares three policy effects, and finds out that the crowding out effect of tax policy has the phenomenon of "immediate deferred payment of tax for 5 years and no payment of tax". That is, the temporary tax policy is the most effective investment income tax preferential policy. Therefore, this study suggests that in the preferential policy of investment income tax for valuing scientific and technological achievements, we should adhere to the principle of no income tax, and no tax when we get stock rights. The transfer of equity to obtain cash income tax policy in accordance with the law. The preferential income tax policy of not paying tax on scientific and technological achievements is conducive to promoting the price of scientific and technological achievements and will play a driving role in scientific and technological innovation and industrial transformation and upgrading.
【作者单位】：西安交通大学公共政策与管理学院;
【基金】：陕西省软科学重点项目(2016KRZ003)
【分类号】：F812.42

【相似文献】