Comparison Study on the Income Tax Incentives of Corporate IP Transfer Between China and Europe
Xue Wei1, Wei Shijie1, Li Feng2
1.Chinese Academy of Science and Technology for Development, Beijing 100038, China; 2.National Academy of Economic Strategy, CASS, Beijing 100732, China
Abstract：China has implemented the income tax incentive of corporations’ IP transfers since 2008, but its influence and incentive effects are under expectations due to the higher threshold.With the development of the innovation-driven country, especially the increase of IP transfer trades, this policy would attract more attention.This paper sums up the traits and trend of Europe ‘patent box’ polies, and then analyses the main problems of Chinas IP transfer income tax incentive and finally proposes several perfect suggestions based on the learning from Europe ‘patent box’ policies
薛 薇, 魏世杰, 李 峰. 企业技术转让所得税优惠政策的中欧比较[J]. 中国科技论坛, 2015(5): 148-154.
Xue Wei, Wei Shijie, Li Feng. Comparison Study on the Income Tax Incentives of Corporate IP Transfer Between China and Europe. , 2015(5): 148-154.
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