完善我国企业研发人员股权激励税收优惠政策研究  

Research on the Improvement of Preferential Tax Policies for Equity Incentives for R&D Staff in Chinese Enterprises

作　　者：周建厂 储敏伟[1] ZHOU Jian-chang;CHU Min-wei(Shanghai University of Finance and Economics,Shanghai 200433,China)

机构地区：[1]上海财经大学公共经济与管理学院,上海200433

出　　处：《经济体制改革》2022年第3期149-156,共8页Reform of Economic System

摘　　要：科技研发人员肩负着科技兴国的重任,越来越多的企业研发人员作为股权激励对象为科技创新和研发产出创造价值。但现行对研发人员股权激励的税收政策却不尽完善。梳理我国股权激励情况及现行股权激励税收政策和规定,发现对研发人员股权激励适用税收政策并未体现对研发人员股权激励税收优惠政策,同时现有税收规定不甚合理,难以发挥长期激励作用。鉴于此,应建立健全研发人员股权激励税收政策体系,合理设计针对研发人员的股权激励税收政策,以列举以及实质推演的方式,按照持有时间长短等设定个人所得税税率等,发挥股权激励税收优惠政策对研发人员的长期激励作用。R&D staff can revitalize the country through science and technology.More and more R&D staff are granted equity incentives so as to inspire them to make contribution to technological innovation and research output.However,the current tax policy towards R&D staff’s equity incentives is inadequate.Specifically,the current tax regulations to equity incentives do not give preferential support to R&D staff.More over,because there are no differential tax provisions to different equity incentives,the current tax policy is hard to play the role of long-term incentive.Considering the situation mentioned above,it is necessary to establish the tax policy system for equity incentives to R&D staff.The tax policy should take preferential support towards R&D staff into account.In order to include all kinds of equity incentives,the tax policy can use the way of enumeration and substantive deduction to account for equity incentives.In the long run,different tax rates to different holding time of equity will encourage R&D staff to make more contribution to scientific and technological progress.

关 键 词：研发人员 股权激励 税收优惠 研发创新激励 

分 类 号：F810.4[经济管理—财政学]