Abstract：The incentive effect and risk compensation function of tax incentives make it become an important policy tool for various countries to stimulate intellectual property activities.How to realize the effective incentive of intellectual property tax incentives for high-quality creation and application is the key issue that China's intellectual property taxation work at present.This paper selects the tax incentives directly or indirectly related to intellectual property activities in China from 1982 to 2021 as the object of analysis,and comprehensively analyzes the tax incentive policy system of intellectual property in China from the perspective of macro and micro.The evolution path is explored from a macro perspective,and the evolution background,driving factors and value orientation of the system are taken as the basis for stage division,so as to clarify the evolutionary logic and characteristics of the system stages.And then,the differences of design of intellectual property tax incentive policies in terms of R&D,achievement transformation and SMEs are compared between China and foreign countries in the structure and relevance of the system from microscopic perspective.Based on this analysis,this paper identifies problems of the existing system,then provides support and reference for the optimization of the tax incentive policy system of intellectual property in China.
邓洁, 安云梦. 中国知识产权税收激励政策体系——演进路径、国际比较与优化对策[J]. 中国科技论坛, 2022(12): 67-77.
Deng Jie, An Yunmeng. Tax Incentive Policy System of Intellectual Property in China: Evolution Path、International Comparison and Optimization Countermeasures. , 2022(12): 67-77.
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