美国税收策略专利现状及发展趋势研究  

On the Status Quo and the Trend of Tax Strategy Patent in the U.S

作　　者：姚维保[1] 

机构地区：[1]广东商学院财税学院,广东广州510320

出　　处：《广东商学院学报》2009年第1期42-45,共4页Journal of Guangdong University of Business Studies

摘　　要：税收策略专利是美国商业方法专利授权的延伸。税收策略专利保护的获得与数量的增加,加剧了多元化利益格局的冲突,并对美国专利授权的"三性"以及公共政策产生了重要影响。税收策略专利呈现出扩张的趋势,对税收策略专利的争论也将继续,专利权维护与公共利益之间的协调力度也会随之加大。Tax strategy patent is the extension of the authorization of business method patents in the United States. The adoption of tax strategy patent protection and the increase of the number of tax strategy patent protected aggravate the conflict among diversified interests groups, and also have an important impact on the public policy and the ＇ three qualifications＇ authorized by the United States patent. Tax strategy patent shows a tendency towards expansion, and at the same time, the discussion of it will continue. Moreover, the coordination of the public interest and the maintenance of tax patents will be inevitably strengthened.

关 键 词：税收策略专利 专利授权 公共利益 美国 

分 类 号：F817.12[经济管理—财政学]