本文關(guān)鍵詞： 技術(shù)轉(zhuǎn)讓 稅收制度 稅收優(yōu)惠　出處：《華南理工大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：科學(xué)技術(shù)是第一生產(chǎn)力，是各國社會經(jīng)濟發(fā)展的決定力量，是國家綜合國力的重要標志。我國更是把實施知識產(chǎn)權(quán)和鼓勵“走出去”放在了戰(zhàn)略層面這一突出位置。而稅收政策，作為與直接的財政政策支持相比較、更傾向于利用企業(yè)和市場的力量的一種政府支持手段，具有普惠性和穩(wěn)定性，在促進技術(shù)和經(jīng)濟發(fā)展中被各國普遍采用。與技術(shù)市場發(fā)展?fàn)顩r相匹配的稅收制度，能激發(fā)和激勵技術(shù)推廣和技術(shù)產(chǎn)業(yè)化的活躍度和動力。 本文即是在上述思路下，抓住當(dāng)前技術(shù)轉(zhuǎn)讓市場發(fā)展新興狀況與我國現(xiàn)行技術(shù)轉(zhuǎn)讓稅收制度相對滯后這一矛盾展開研究。本文首先對該矛盾的產(chǎn)生背景和具體表現(xiàn)進行了分析：全球知識經(jīng)濟的深化發(fā)展使市場發(fā)展突破傳統(tǒng)，，出現(xiàn)了技術(shù)這一無形資產(chǎn)本身的價值顯著提高、產(chǎn)業(yè)分工細化導(dǎo)致服務(wù)貿(mào)易增長、互聯(lián)網(wǎng)和電子商務(wù)模糊了地域性而促進了趨同性等新興現(xiàn)象和經(jīng)濟特點；身處這股發(fā)展浪潮當(dāng)中的我國，已在二三十年“引進來”的改革開放發(fā)展基礎(chǔ)上，在技術(shù)轉(zhuǎn)讓領(lǐng)域發(fā)生了向技術(shù)輸入國+技術(shù)輸出國雙重身份的轉(zhuǎn)變。這些內(nèi)外因素使基于傳統(tǒng)注重有形貨物、注重有形貨物貿(mào)易即生產(chǎn)制造、注重引進技術(shù)的理念構(gòu)建的現(xiàn)行技術(shù)轉(zhuǎn)讓稅收制度表現(xiàn)出了“技術(shù)轉(zhuǎn)讓”概念對內(nèi)對外不統(tǒng)一、稅制結(jié)構(gòu)與實際稅負結(jié)構(gòu)不一致、稅率設(shè)計過于簡單、稅收優(yōu)惠范圍較窄等一系列不足之處。然而在知識經(jīng)濟尋求進一步深化發(fā)展，我國要以技術(shù)和科技引領(lǐng)新一輪經(jīng)濟高速發(fā)展，以及“走出去”戰(zhàn)略的大力實施背景下，必須構(gòu)建更能激勵技術(shù)轉(zhuǎn)讓效率、激發(fā)技術(shù)價值的稅收制度。故本文接著通過對美國、西歐發(fā)達國家、韓國以及兩個國際稅收協(xié)定通用范本的借鑒比較，對現(xiàn)行技術(shù)轉(zhuǎn)讓稅收制度的完善日益重要提出了采納廣義的“技術(shù)轉(zhuǎn)讓”定義、技術(shù)轉(zhuǎn)讓的稅制結(jié)構(gòu)徹底所得稅化、稅率梯次更為豐富、拓寬稅收優(yōu)惠范圍以及加快國際避免重復(fù)征稅稅收協(xié)定的簽訂等具體完善措施，以實現(xiàn)由境內(nèi)到境外稅負更輕化、更有調(diào)節(jié)引導(dǎo)功能，從而激勵技術(shù)轉(zhuǎn)讓和知識經(jīng)濟的再一次深化發(fā)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.
【學(xué)位授予單位】：華南理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：D922.22

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