专利盒税制的法治原则与现实构造  

Principle of Rule of Law and Realistic Construction of Patent Box Taxation System

作　　者：王影航[1] WANG Ying-hang(School of Law, South China University of Technology, Guangzhou 510006, China)

机构地区：[1]华南理工大学法学院

出　　处：《科技与法律》2019年第4期17-25,82,共10页Science Technology and Law

基　　金：广东省科技厅2019年软科学重点研究项目《赋予科研人员职务科技成果所有权或长期使用权政策执行研究》(编号：2018B070714001);广东省知识产权局2018年软科学研究项目《促进广东高校知识产权成果转化的协同管理制度研究》(编号：GDIP2018-Z010)

摘　　要：专利盒税制在推动专利商业化的同时,也面临着偏离创新激励目标、诱发国际税收恶性竞争的质疑。这项制度作为一项税收优惠措施要突破量能课税原则并融合国际税制协调的大环境,必须严格遵循税收法定原则与比例原则,才能获得相应的合法性与正当性基础。我国应以促进专利等知识产权转化为皈依,梳理、整合、优化现有技术转让企业所得税与高新技术企业所得税优惠等类专利盒措施,建立统一的专利盒税收优惠法律体系,适时将专利盒税制的优惠对象调整为与创新创业相关的多种知识产权的各类商业化所得,并合理地降低专利盒税制税率,同时完善对应的申报与监管机制。The Patent Box taxation system now faces the challenge of deviating from the incentive targets and induces vicious competition in international taxation while promoting the commercialization of patents. As a tax incentive mea. sure, this system must abide strictly by the principle of law-based taxation and the principle of proportionality in order to obtain the basis of corresponding legality and legitimacy. In this way, it can break through ability-to-pay principle of taxation and integrate with the overall environment of international taxation coordination. In order to promote the transfer of intellectual property rights like patents, China should integrate and optimize existing measures similar to patent boxes, such as enterprise income tax incentives on technology transfer income and high and new technologies in. come, establish a unified Patent Box taxation incentive legal system, timely adjust the tax incentive object of this sys. tem to various types of commercial income of intellectual property rights related to innovation and entrepreneurship, and reasonably reduce the tax rate of the Patent Box taxation, at the same time improve the corresponding declaration and supervision mechanism.

关 键 词：专利盒 创新激励 税收法定 比例原则 商业化 税收监管 

分 类 号：D912.2[政治法律—民商法学]