促进我国企业自主知识产权开发政策研究——一个税收激励的视角  

Analyzing the Policies to promote the Enterprisere that Develop Independent Intellectual Property Right and Tax Allowance

作　　者：李军波[1] 董少锋[1] 谢凤华[1] 

机构地区：[1]湘潭大学商学院,湖南湘潭411105

出　　处：《科学管理研究》2007年第6期113-116,共4页Scientific Management Research

摘　　要：企业自主知识产权开发具有投入大、研发难的特点,开发出的知识产权一旦产业化,又极易被仿制。因此怎样调动企业进行自主知识产权开发的积极性成了建设创新型国家的一个重要问题。从税收激励的视角,论述了税收当局通过税收优惠的方式对进行自主知识产权开发的企业进行支持,对制定支持自主知识产权开发的税收优惠政策提出了政策建议。The development of intellectual property right has the characteristics of high input and difficult research. But if the independent intellectual property right has been developed as products, they will extremely easy be imitated. It is important for us to discuss how to stimulate enterprisers to develop independent intellectual property right for our Innovative- oriented country. In this paper, several suggestions of keen insight have been made after analyzing the existing tax policies for encouraging the enterprise independent intellectual property right in China.

关 键 词：自主知识产权 自主创新 税收激励 

分 类 号：D923.4[政治法律—民商法学]