推动高质量创新的科技税收制度调整:基于BEPS第5项行动计划的分析与思考  

Promoting the Adjustment of Science and Technology Tax System of High Quality Innovation

作　　者：杜莉[1] 姚瑶 梁庆睿 DU Li;YAO Yao;LIANG Qingrui(Fudan University,200433)

机构地区：[1]复旦大学经济学院、上海国际金融与经济研究院,上海市200433 [2]复旦大学经济学院,上海市200433

出　　处：《财经智库》2020年第3期124-138,144,共16页Financial Minds

摘　　要：为了应对有害国际税收竞争导致的滥用税收优惠和人为利润转移问题,BEPS第5项行动计划提出基于关联法对开展自主研发活动的纳税人的知识产权收入提供税收优惠。本文分析了关联法的新要求,梳理了荷兰、美国和德国等典型国家在该计划发布前后相关税收制度的调整,在此基础上提出为推动高质量创新并有效保护我国税基,应对自主研发的高新技术企业给予更优惠的税率,并实行基于关联法的特许权使用费税前扣除制度。In order to deal with the abuse of tax preference and artificial profit transfer caused by harmful international tax competition,the fifth action plan of BEPS proposes to provide tax preference by nexus approach for the intellectual property income of taxpayers who carry out independent research and development activities.This paper analyzes the new requirements of the nexus approach and surveys the relevant tax systems of typical countries such as the Netherlands,the United States and Germany before and after the release of the plan.In order to promote high-quality innovation and effectively protect the tax base of our country,we should give more preferential tax rate to the high-tech enterprises that develop independently,and implement the pre tax deduction system of royalties by the nexus approach.

关 键 词：高质量创新 研究开发 专利盒 BEPS 关联法 

分 类 号：F38[经济管理—产业经济] H25[语言文字—少数民族语言]