作　　者： ; ;

机构地区： 华南理工大学法学院

出　　处： 《经济问题》 2018年第5期23-29,58,共8页

摘　　要： 在全球减税趋势下,如何降低我国企业知识产权转化的税负压力,并起到国家创新驱动的激励效果,是我国面临的重要挑战之一。以欧洲"专利盒"制度作为研究对象,借鉴"专利盒"的制度经验,结合我国企业创新发展的现状,提出完善我国企业知识产权转化税收优惠制度的若干建议,以期对我国企业提高创新能力有所助益。 Under the global tax reduction trend,it is one of the great challenges that how to reduce the tax burden of intellectual property transformation in our own enterprises and play the incentive effect in national innovation. Based on the system experience of＂Patent Box＂in Europe,combined the situation with our enterprises＇ innovation and development,this paper focuses on European ＂Patent Box＂system,puts forward some suggestions on how to perfect the preferential tax system for the conversion of intellectual property in our country,with a view to improving our country＇s innovative ability.

关 键 词： 专利盒 知识产权 税收优惠

领　　域： []