摘要
对科技成果的构成及其所有权、使用权的内涵进行了比较分析,对是否赋予科研人员职务科技成果所有权或使用权对科技成果转化的影响进行了比较研究。研究结果表明,赋予科研人员职务科技成果所有权、使用权有助于职务科技成果完成单位简化科技成果转化流程,更好地发挥科研人员实施科技成果转化的作用,增强科研人员参与科技成果转化的主动性,降低科研人员转化收入的税收负担,消除了税收障碍,因而更有利于职务科技成果的转化。
This paper analyzes the connotation of the concepts of scientific and technological achievements,ownership,owners,ownership of scientific and technological achievements,and the right to use scientific and technological achievements,and analyzes the constituent elements of scientific and technological achievements,ownership of scientific and technological achieve⁃ments,and the right to use scientific and technological achievements.Then the principle and na⁃ture of the empowerment of the ownership of job-related scientific and technological achieve⁃ments,full and partial empowerment,as well as the purpose and basis of empowering the right to use the job-related scientific and technological achievements,and the main terms of the empow⁃erment agreement are briefly explained.This paper also makes a comparative study on whether to grant the ownership or use right of scientific and technological achievements to the research⁃ers and the influencing factors on the transformation of scientific and technological achievements.On the whole,whether or not to grant scientific research personnel the ownership or right to use job-related scientific and technological achievements still makes a big difference on the status,role and tax burden of scientific research personnel in the job-related transformation of scientific and technological achievements.Then,from the perspective of three categories of scientific and technological achievements as certified technical achievements,technical secrets and patent application rights,whether to grant scientific research personnel the ownership of scientific and technological achievements is comparatively studied in terms of investment procedures based on scientific and technological achievements,tax burdens of scientific researchers,and giving full play to the role of scientific researchers in the transformation of scientific and techno⁃logical achievements,etc.The results show that the difference between the two is relatively large.The comparative study of the two aspects shows that giving scientific researchers the own⁃ership and right of use for the job-related scientific and technological achievements will help the completion units of scientific and technological achievements to simplify the process of transfer⁃ring and transforming scientific and technological achievements,better play the role of scientific researchers in implementing the transformation of scientific and technological achievements,en⁃hance the transformation of scientific and technological achievements,strengthen the initiative of scientific researchers to participate in the transformation of scientific and technological achievements,reduce the tax burden of scientific research personnel's transformation income,and eliminate the obstacles to the transfer and transformation of scientific and technological achievements due to imperfect tax policies.Therefore,this practice is more conducive to the transformation of professional scientific and technological achievements.
作者
吴寿仁
Wu Shouren(Shanghai Institute for Science of Science,Shanghai 200031,China)
出处
《创新科技》
2022年第7期13-20,共8页
Innovation science and technology
关键词
科技成果
科研人员
所有权
使用权
科技成果转化
scientific and technological achievements
scientific research personnel
ownership
right of use
transformation of scientific and technological achievements
