本文選題：專利 + 技術(shù)創(chuàng)新�。� 參考：《中國科學(xué)技術(shù)大學(xué)》2014年博士論文

【摘要】：專利是技術(shù)創(chuàng)新的重要結(jié)果,是企業(yè)核心競爭力的重要源泉,對促進(jìn)科技和經(jīng)濟(jì)發(fā)展起到越來越重要的作用。《全國專利事業(yè)發(fā)展戰(zhàn)略(2010—2020年)》中明確提出要加強(qiáng)知識產(chǎn)權(quán)管理部門與其它政府相關(guān)部門的合作與協(xié)調(diào),綜合利用金融、稅收、貿(mào)易和財(cái)政等公共政策,鼓勵創(chuàng)造與運(yùn)用更多的核心專利。有鑒于此,引發(fā)了一系列新的課題：專利活動中稅收優(yōu)惠起到什么作用?在實(shí)踐中效果究竟如何?在執(zhí)行中還存在什么問題?如何才能有效發(fā)揮稅收優(yōu)惠政策的激勵功能,這些都是在發(fā)展專利事業(yè)、進(jìn)一步優(yōu)化稅收激勵機(jī)制時需要考慮的問題。為此,本文在理論分析的基礎(chǔ)上,以現(xiàn)行企業(yè)所得稅法為背景,分析稅收優(yōu)惠對企業(yè)專利活動的影響,并結(jié)合我國專利事業(yè)發(fā)展的要求,提出進(jìn)一步優(yōu)化專利稅收優(yōu)惠政策的建議。 本文的研究路徑是：第二章概述專利和專利發(fā)展現(xiàn)狀,為后續(xù)研究做好鋪墊。第三章研究專利企業(yè)所得稅優(yōu)惠的理論基礎(chǔ)。通過梳理和總結(jié)已有經(jīng)典文獻(xiàn),分析專利企業(yè)所得稅優(yōu)惠的理論依據(jù)和作用機(jī)理,并對政府推出專利企業(yè)所得稅優(yōu)惠的動機(jī)提出新的理論解釋。第四章研究我國現(xiàn)行專利企業(yè)所得稅優(yōu)惠政策。在簡要概括我國現(xiàn)行企業(yè)所得稅制度的基礎(chǔ)上,重點(diǎn)分析惠及企業(yè)專利活動的三項(xiàng)企業(yè)所得稅優(yōu)惠政策,通過定量計(jì)算和定性評價相結(jié)合的方法,評估我國專利企業(yè)所得稅優(yōu)惠政策的效果。第五章進(jìn)行專利企業(yè)所得稅優(yōu)惠效果案例分析。通過挑選具有典型意義的三家樣本企業(yè),以企業(yè)為分析單元,通過多案例分析,總結(jié)企業(yè)所得稅對不同類型企業(yè)的專利活動的不同效果。第六章研究專利企業(yè)所得稅征管問題。借助于前景理論的探討,分析專利企業(yè)所得稅征管問題的成因,進(jìn)而給出相應(yīng)的政策建議。第七章研究專利的國際避稅與治理。對目前最典型的專利避稅模式：專利控股公司進(jìn)行了分析,并對治理專利避稅行為提出了治理對策。第八章比較分析了國外專利研發(fā)企業(yè)所得稅優(yōu)惠政策和專利收入企業(yè)所得稅優(yōu)惠政策,以期為改進(jìn)我國相關(guān)政策提供借鑒。第九章提出完善我國專利稅收優(yōu)惠政策的思路和具體建議,并總結(jié)全文。 本文的主要研究方法有：一是文獻(xiàn)閱讀法。通過收集、整理專利稅收政策相關(guān)文獻(xiàn)資料,了解國內(nèi)外對專利稅收的研究狀態(tài)、思路；分析當(dāng)前專利稅收研究的空白點(diǎn)；梳理我國專利稅收政策發(fā)展和演變的歷程,借鑒經(jīng)濟(jì)管理領(lǐng)域多學(xué)科經(jīng)典理論和概念,總結(jié)歸納專利稅收政策的理論基礎(chǔ)。二是計(jì)量分析法。建立線性回歸模型,運(yùn)用面板數(shù)據(jù)分析測算我國稅收優(yōu)惠政策對專利產(chǎn)生的影響程度和激勵效果。同時,基于有效平均稅率模型對我國當(dāng)前的專利有效稅負(fù)進(jìn)行評估。三是案例研究法、通過對典型企業(yè)的分析,了解目前專利稅收中存在的問題以及在專利研發(fā)、利用中需要稅收政策重點(diǎn)支持的環(huán)節(jié)。探討專利稅收政策對促進(jìn)專利發(fā)展所起的作用和需要完善的問題。四是比較分析法。比較典型國家的專利稅收政策,歸納異同點(diǎn),總結(jié)專利稅收政策的成功經(jīng)驗(yàn)和發(fā)展趨勢。 本文認(rèn)為：我國現(xiàn)行的專利稅收優(yōu)惠主要是高新技術(shù)企業(yè)稅收優(yōu)惠、研究開發(fā)費(fèi)加計(jì)扣除和技術(shù)轉(zhuǎn)讓所得減免三項(xiàng)政策。上述政策大體上成功實(shí)現(xiàn)了政策目標(biāo),激勵了企業(yè)專利活動,但還需要加以調(diào)整,以更加貼近企業(yè)的實(shí)際需求。目前在企業(yè)專利稅收中存在虛假申報和專利避稅行為,需要進(jìn)一步提高專利稅收的征管水平,規(guī)范轉(zhuǎn)移定價調(diào)整,加強(qiáng)國際稅收合作。國際稅收競爭是各國政府出臺專利稅收優(yōu)惠政策的一項(xiàng)重要原因,與發(fā)達(dá)國家相比,我國的專利稅收優(yōu)惠政策還需要完善,以更好地促進(jìn)我國企業(yè)的專利研發(fā)和產(chǎn)業(yè)化。 本文的創(chuàng)新之處體現(xiàn)在：一是開創(chuàng)性地通過定量計(jì)算和定性評價系統(tǒng)分析了我國現(xiàn)行專利企業(yè)所得稅優(yōu)惠政策,其研究結(jié)論一方面有助于政策制定者掌握政策實(shí)施效果,了解政策不足；另一方面也有助于企業(yè)準(zhǔn)確把握方向,積極合理運(yùn)用優(yōu)惠政策。二是運(yùn)用案例數(shù)據(jù)刻畫了企業(yè)的專利活動與企業(yè)所得稅之間的關(guān)系,提煉了企業(yè)所得稅對不同類型企業(yè)的專利活動的不同效果,豐富了考察專利企業(yè)所得稅優(yōu)惠政策的分析角度。三是將稅收征管作為影響稅收優(yōu)惠效果的一個不可或缺的因素加以研究,歸集出目前專利企業(yè)所得稅優(yōu)惠政策執(zhí)行過程中的共性問題,抽象出其共性特征,借助于經(jīng)典理論進(jìn)行研究,其結(jié)論一方面在理論上解釋了當(dāng)前專利企業(yè)所得稅征管問題的成因,另一方面有助于在實(shí)踐中解決專利稅收中的虛假申報問題,進(jìn)而推動專利企業(yè)所得稅征管水平的提升。四是前瞻性地提出了專利避稅行為有害于專利稅收優(yōu)惠效應(yīng)這一問題,定性地分析了專利避稅的典型模型,并提出了初步的解決對策,有助于我國有針對性地制定防范措施。五是在理論分析和實(shí)證分析的基礎(chǔ)上,剖析制約我國專利稅收激勵效果的政策缺陷,借鑒若干典型國家的實(shí)際做法,歸納出適用于我國現(xiàn)行稅制下的專利稅收優(yōu)惠政策的改進(jìn)建議。 本文的研究意義在于：理論層面上,本文是對現(xiàn)有相關(guān)研究的有益補(bǔ)充和完善,有助于深入認(rèn)識稅收對于促進(jìn)科技創(chuàng)新作用,有助于把握專利稅收優(yōu)惠政策的結(jié)構(gòu)、機(jī)制和環(huán)境,有助于進(jìn)一步闡明專利稅收政策對于國家創(chuàng)新實(shí)踐所發(fā)揮的作用。實(shí)踐層面上,本文對現(xiàn)行企業(yè)所得稅法對企業(yè)專利活動作了哪些調(diào)整,激勵效果如何,還存在哪些問題?如何針對企業(yè)專利活動中的新情況、新問題繼續(xù)優(yōu)化專利企業(yè)所得稅優(yōu)惠政策等問題進(jìn)行了探討研究,有助于今后相關(guān)政策的改進(jìn)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.
【學(xué)位授予單位】：中國科學(xué)技術(shù)大學(xué)
【學(xué)位級別】：博士
【學(xué)位授予年份】：2014
【分類號】：F812.42;G306

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本文編號：2042018