例解技术成果投资入股的所得税优惠政策

发布时间：2018-05-21 00:26

本文选题：营改增 + 生产性服务业　；参考：《财会月刊》2017年22期

【摘要】：为了保证"营改增"前后技术入股税收优惠政策的延续性,财政部和国家税务总局发布了《财政部国家税务总局关于完善股权激励和技术入股有关所得税政策的通知》,投资方可以选择递延纳税优惠政策,被投资方允许在投资方确认收入前,将技术成果以评估值入账并在税前摊销扣除。正确理解技术成果投资入股的新优惠政策,有助于降低投资方的风险和税收负担,缓解交易双方恶性的税收博弈,也为企业税务会计工作者提供借鉴。
[Abstract]:In order to ensure the continuity of tax preferential policies for technology investment before and after "business reform and increase", The Ministry of Finance and the State Administration of Taxation issued the Circular of the State Administration of Taxation of the Ministry of Finance on the improvement of income tax policies related to equity incentives and technical investment. Investors can choose deferred preferential tax policies. Prior to recognition of income by the investor, the recipient is allowed to account for the technical achievement as an assessment value and to deduct it before tax. A correct understanding of the new preferential policy of investing in shares in technological achievements will help to reduce the risk and tax burden of the investors, ease the vicious tax game between the two sides of the transaction, and also provide a reference for tax accountants in enterprises.
【作者单位】：湖南大学经济与贸易学院;
【基金】：国家社会科学基金项目(项目编号:16BJY144)
【分类号】：F275;F812.42

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