促进创新的专利企业所得税优惠政策研究

发布时间：2018-06-20 00:21

本文选题：专利 + 技术创新　；参考：《中国科学技术大学》2014年博士论文

【摘要】：专利是技术创新的重要结果,是企业核心竞争力的重要源泉,对促进科技和经济发展起到越来越重要的作用。《全国专利事业发展战略(2010—2020年)》中明确提出要加强知识产权管理部门与其它政府相关部门的合作与协调,综合利用金融、税收、贸易和财政等公共政策,鼓励创造与运用更多的核心专利。有鉴于此,引发了一系列新的课题：专利活动中税收优惠起到什么作用?在实践中效果究竟如何?在执行中还存在什么问题?如何才能有效发挥税收优惠政策的激励功能,这些都是在发展专利事业、进一步优化税收激励机制时需要考虑的问题。为此,本文在理论分析的基础上,以现行企业所得税法为背景,分析税收优惠对企业专利活动的影响,并结合我国专利事业发展的要求,提出进一步优化专利税收优惠政策的建议。本文的研究路径是：第二章概述专利和专利发展现状,为后续研究做好铺垫。第三章研究专利企业所得税优惠的理论基础。通过梳理和总结已有经典文献,分析专利企业所得税优惠的理论依据和作用机理,并对政府推出专利企业所得税优惠的动机提出新的理论解释。第四章研究我国现行专利企业所得税优惠政策。在简要概括我国现行企业所得税制度的基础上,重点分析惠及企业专利活动的三项企业所得税优惠政策,通过定量计算和定性评价相结合的方法,评估我国专利企业所得税优惠政策的效果。第五章进行专利企业所得税优惠效果案例分析。通过挑选具有典型意义的三家样本企业,以企业为分析单元,通过多案例分析,总结企业所得税对不同类型企业的专利活动的不同效果。第六章研究专利企业所得税征管问题。借助于前景理论的探讨,分析专利企业所得税征管问题的成因,进而给出相应的政策建议。第七章研究专利的国际避税与治理。对目前最典型的专利避税模式：专利控股公司进行了分析,并对治理专利避税行为提出了治理对策。第八章比较分析了国外专利研发企业所得税优惠政策和专利收入企业所得税优惠政策,以期为改进我国相关政策提供借鉴。第九章提出完善我国专利税收优惠政策的思路和具体建议,并总结全文。本文的主要研究方法有：一是文献阅读法。通过收集、整理专利税收政策相关文献资料,了解国内外对专利税收的研究状态、思路；分析当前专利税收研究的空白点；梳理我国专利税收政策发展和演变的历程,借鉴经济管理领域多学科经典理论和概念,总结归纳专利税收政策的理论基础。二是计量分析法。建立线性回归模型,运用面板数据分析测算我国税收优惠政策对专利产生的影响程度和激励效果。同时,基于有效平均税率模型对我国当前的专利有效税负进行评估。三是案例研究法、通过对典型企业的分析,了解目前专利税收中存在的问题以及在专利研发、利用中需要税收政策重点支持的环节。探讨专利税收政策对促进专利发展所起的作用和需要完善的问题。四是比较分析法。比较典型国家的专利税收政策,归纳异同点,总结专利税收政策的成功经验和发展趋势。本文认为：我国现行的专利税收优惠主要是高新技术企业税收优惠、研究开发费加计扣除和技术转让所得减免三项政策。上述政策大体上成功实现了政策目标,激励了企业专利活动,但还需要加以调整,以更加贴近企业的实际需求。目前在企业专利税收中存在虚假申报和专利避税行为,需要进一步提高专利税收的征管水平,规范转移定价调整,加强国际税收合作。国际税收竞争是各国政府出台专利税收优惠政策的一项重要原因,与发达国家相比,我国的专利税收优惠政策还需要完善,以更好地促进我国企业的专利研发和产业化。本文的创新之处体现在：一是开创性地通过定量计算和定性评价系统分析了我国现行专利企业所得税优惠政策,其研究结论一方面有助于政策制定者掌握政策实施效果,了解政策不足；另一方面也有助于企业准确把握方向,积极合理运用优惠政策。二是运用案例数据刻画了企业的专利活动与企业所得税之间的关系,提炼了企业所得税对不同类型企业的专利活动的不同效果,丰富了考察专利企业所得税优惠政策的分析角度。三是将税收征管作为影响税收优惠效果的一个不可或缺的因素加以研究,归集出目前专利企业所得税优惠政策执行过程中的共性问题,抽象出其共性特征,借助于经典理论进行研究,其结论一方面在理论上解释了当前专利企业所得税征管问题的成因,另一方面有助于在实践中解决专利税收中的虚假申报问题,进而推动专利企业所得税征管水平的提升。四是前瞻性地提出了专利避税行为有害于专利税收优惠效应这一问题,定性地分析了专利避税的典型模型,并提出了初步的解决对策,有助于我国有针对性地制定防范措施。五是在理论分析和实证分析的基础上,剖析制约我国专利税收激励效果的政策缺陷,借鉴若干典型国家的实际做法,归纳出适用于我国现行税制下的专利税收优惠政策的改进建议。本文的研究意义在于：理论层面上,本文是对现有相关研究的有益补充和完善,有助于深入认识税收对于促进科技创新作用,有助于把握专利税收优惠政策的结构、机制和环境,有助于进一步阐明专利税收政策对于国家创新实践所发挥的作用。实践层面上,本文对现行企业所得税法对企业专利活动作了哪些调整,激励效果如何,还存在哪些问题?如何针对企业专利活动中的新情况、新问题继续优化专利企业所得税优惠政策等问题进行了探讨研究,有助于今后相关政策的改进完善。
[Abstract]:Patent is an important result of technological innovation and an important source of core competitiveness of the enterprise. It plays a more and more important role in promoting the development of science and technology and economic development. The national patent development strategy (2010 to 2020) clearly proposes to strengthen cooperation and coordination between the intellectual property management department and other government departments, and make a comprehensive use of finance, Public policies such as tax, trade and finance encourage the creation and use of more core patents. In the light of this, a series of new topics have been raised: what is the role of tax incentives in patent activities? What are the effects of the effect in practice? What are the problems in the implementation and how to effectively give full play to the incentive function of the preferential tax policy, Some problems need to be considered when developing the patent cause and further optimizing the tax incentive mechanism. On the basis of the theoretical analysis, this paper, based on the current enterprise income tax law, analyzes the influence of the tax incentives on the enterprise patent activities, and puts forward the further optimization of the patent tax preference according to the requirements of the development of the patent cause in China. Policy recommendations.
The research path of this article is as follows: the second chapter summarizes the current situation of patent and patent development, pave the way for the follow-up research. The third chapter studies the theoretical basis of the income tax preference of patent enterprises. Through combing and summarizing the existing classical literature, the theoretical basis and the mechanism of the income tax preference of the patent enterprises are analyzed and the income tax of the patent enterprise is introduced to the government. The fourth chapter studies the preferential policy of the current income tax of patent enterprises in our country. On the basis of briefly summarizing the current enterprise income tax system in our country, it focuses on the analysis of three enterprise income tax preferential policies which benefit the enterprise patent activities, and through the method of combining quantitative calculation and qualitative evaluation to evaluate our country. The effect of the preferential policy on the income tax of the patent enterprise. The fifth chapter carries out the case analysis of the preferential effect of the income tax of the patent enterprise. Through the selection of the three sample enterprises with typical significance, the enterprise is used as the analysis unit, and the different effect of the enterprise income tax on the patent activities of different types of enterprises is summarized. The sixth chapter studies the patent. The problem of enterprise income tax collection and management. With the help of the prospect theory, this paper analyzes the causes of the problem of the income tax collection and management of the patent enterprises, and then gives the corresponding policy suggestions. The seventh chapter studies the international tax avoidance and governance of the patent. The eighth chapter compares and analyzes the preferential policy of foreign patent R & D enterprise income tax and the preferential policy of enterprise income tax on patent income, in order to provide reference for improving our country's relevant policies. The ninth chapter puts forward the ideas and concrete suggestions to improve the preferential tax policy of China's patent, and summarizes the full text.
The main research methods of this paper are: first, the literature reading method. Through collecting, sorting out the relevant documents of patent tax policy, understanding the state of research on patent tax at home and abroad, thinking, analyzing the blank point of the current research on patent tax, combing the course of the development and evolution of the patent tax policy in our country, and drawing on the multidisciplinary of the field of economic management. Classic theory and concept, sum up the theoretical basis of patent tax policy. Two is the econometric analysis method. Establish linear regression model, use panel data analysis to calculate the impact of China's tax preferential policy on patent and incentive effect. At the same time, based on the effective average tax rate model, the current effective tax burden of patent in China is evaluated. The three is the case study. Through the analysis of the typical enterprises, we can understand the existing problems in the patent tax revenue and the key support of the tax policy in the patent R & D and the utilization of the patent. The paper discusses the role of the patent tax policy to promote the development of the patent and the problems that need to be improved. Four is the comparative analysis method. The patent tax policy summarizes the similarities and differences, summarizes the successful experience and development trend of the patent tax policy.
This article holds that the current preferential tax preference of our country is mainly the tax preference of high and new technology enterprises, and the study and development of three policies for the deduction and reduction of the income from technology transfer and technology transfer. In general, the policy aims to achieve the goal of the policy and motivate the enterprise patent activities, but also need to be adjusted to close the actual needs of the enterprise. Prior to the existence of false declaration and patent tax avoidance in the enterprise patent tax, it is necessary to further improve the level of tax collection and management, regulate the adjustment of transfer pricing, and strengthen international tax cooperation. International tax competition is an important source of preferential tax policy for various governments. Compared with the developed countries, China's patent tax is superior to that of the developed countries. The benefit policy needs to be perfected to better promote the patent research and industrialization of Chinese enterprises.
The innovation of this paper is as follows: first, it analyses the preferential policy of income tax in China's patent enterprises through quantitative and qualitative evaluation system, and its research conclusions can help policy makers to grasp the effect of policy implementation and understand the lack of policy; on the other hand, it also helps enterprises to grasp the direction and actively cooperate with them. Application of preferential policies. Two is to use case data to depict the relationship between enterprise's patent activities and enterprise income tax, refining the different effects of enterprise income tax on the patent activities of different types of enterprises, enriching the analysis angle of examining the preferential policies of the income tax of the patent enterprises. The three is to take tax collection and management as a preferential tax effect. It is an indispensable factor to study the common problems in the implementation of the preferential income tax policy of the patent enterprises, abstract its common characteristics and study with the help of the classical theory. On the one hand, the conclusion theoretically explains the causes of the problem of the current tax collection and management of the patent enterprises, and on the other hand it is helpful. To solve the false declaration problem in the patent tax, and then promote the improvement of the income tax collection and management level of the patent enterprises. Four it is prospectively proposed that the patent tax avoidance behavior is harmful to the patent tax preference effect, and the typical model of the patent tax avoidance is qualitatively analyzed, and the preliminary solutions are put forward, which will help our country to solve the problem. On the basis of theoretical analysis and empirical analysis, the five is to analyze the policy defects that restrict the effect of China's patent tax incentive, and draw lessons from the actual practice of several typical countries, and summarize the suggestions for improving the preferential tax policies applicable to the current tax system of our country.
The significance of this study lies in: on the theoretical level, this article is a beneficial supplement and improvement to the existing related research. It helps to understand the role of tax on the promotion of scientific and technological innovation, and help to grasp the structure, mechanism and environment of the preferential tax policy, which will help to further elucidate the application of patent tax policy to the national innovation practice. On the practical level, the current enterprise income tax law has been adjusted to the enterprise patent activities, what are the problems in the incentive effect and the problems in the new situation in the patent activities of the enterprise and the new problems to continue to optimize the preferential policy of the income tax of the patent enterprises, which will help the related policies in the future. The improvement is perfect.
【学位授予单位】：中国科学技术大学
【学位级别】：博士
【学位授予年份】：2014
【分类号】：F812.42;G306

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