有效创新激励还是有害税收竞争？--BEPS背景下“专利盒”政策的困境  

Effective Innovation Incentive or Harmful Tax Competition?“Patent Box”Plight under BEPS

作　　者：张嘉怡[1] 

机构地区：[1]中央财经大学税务学院

出　　处：《中央财经大学学报》2015年第5期3-11,共9页Journal of Central University of Finance & Economics

摘　　要："专利盒"政策的流行表现出有关政府在促进技术商业化开发、应用方面的良好意图和积极态度,但各国政策的横向差异和设计缺陷却成为跨国公司避税安排的有力工具,进而受到有害税收竞争的质疑。本文从要素设计的主要方面对比了欧洲国家"专利盒"政策的异同,进行了有效税收负担的测算。结合BEPS项目背景下对实施国政策的社会效应分析,笔者认为目前实施的"专利盒"与企业创新投入、跨国公司投资和与流动性税基作用机制都存在不确定性。为了进一步改进我国"类专利盒"政策,提出从扩大政策受益面、增加防止滥用条款、提高政策间协调性和把握国际政策调整动态等方面进行完善的思路。The popularity of Patent box shows the favorable intentions and positive attitudes of governments in promoting the development and application of technology. Yet the horizontal differences in national policies and defects in design have made it a powerful tool for Multinational Corporations in carrying out tax arrangements, and is questioned as a typical harmful tax practice. Starting from the main respect of design elements, the article compares the similarities and differences between Patent Boxes of European countries, combines with our analogous policies to calculate the effective tax burden under each policy. Combining with the analysis on the implementation social effects under BEPS, it points out that the current mechanism between Patent box and corporate innovation input, multinational investment and tax base liquidity is uncertainty. In order to further improve the analogous policies in China, it puts forward feasible ideas from perspectives of expanding policy benefited range, preventing abuse of the terms and improving the coordination between policies and grasping the evolution trend behind dynamic international policies.

关 键 词：专利盒 BEPS 有害税收竞争 创新激励 

分 类 号：F810.422[经济管理—财政学]