摘要
基于《促进科技成果转化法》,依据国家税收法律法规和政策文件规定,从科技成果转移、科技成果转化和科技成果转移转化服务三类活动,科技成果供给方(即输出方)、科技成果需求方(即输入方)、科技成果服务方和科技人员四类主体,对科技成果转移转化活动税收政策进行了系统的梳理。结果表明,科技成果转移转化税收政策体系比较复杂,基本涵盖了各个税种,其中以企业所得税为主;运用的政策工具比较多,包括减免税、税前加计扣除、抵免应纳税所得额、减计收入、递延纳税等;在3种类型的转化活动中,对科技成果转移的税收优惠政策相对多些,科技成果供给方、需求方和科技人员均可享受相关税收优惠,而科技成果转移转化服务方可享受的税收优惠较少。在现行税收优惠政策中,从科技成果类型、科技成果转移转化主体属性等方面规定了条件,使税收优惠范围较小,给实操带来了不便,影响了税收优惠政策的有效落实,进而影响相关主体实施科技成果转移转化的积极性。针对所存在的问题,提出了完善科技成果转移转化活动税收优惠政策的几点建议。
Based on Article 34 of the Law on Promoting the Transformation of Scientific and Technological Achievements,and in accordance with the provisions of national tax laws,regulations and policy documents,from the three types of activities of scientific and technological achievements transfer,transformation and services,this paper has been made on tax incentives for four categories of subjects:suppliers,transformers(including the demander or the importer),service providers and scientific and technological personnel involved in the transformation of scientific and technological achievements.The results show that preferential tax policy and system for the transformation of scientific and technological achievements is relatively complex,basically covering various types of taxes,among which the corporate income tax preferential policy is the main one;many policy tools are used,including tax deductions,pre-tax deductions,credit against taxable income,deductions of income,deferred tax payment,etc.Among the three types of transformation activities,there are relatively more preferential tax policies for the transfer of scientific and technological achievements;the suppliers,transformers and scientific and technological personnel are all able to enjoy relevant tax incentives,while service providers of scientific and technological achievements can enjoy relatively fewer tax incentives.In current preferential tax policies,conditions are stipulated in terms of the types of scientific and technological achievements,the identity of the subject of the transfer and transformation of scientific and technological achievements,etc.,which narrows the scope of tax incentives,brings inconvenience in practice,and affects the effective implementation of preferential tax policies and even the enthusiasm of the relevant entities to implement the transfer and transformation of scientific and technological achievements.In view of the above-mentioned existing problems,this paper puts forward some suggestions for improving the preferential tax policies for the transformation of 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》
2023年第2期41-49,共9页
Innovation science and technology
关键词
科技成果
税收优惠
高校
科研机构
企业
科技人员
scientific and technological achievements
tax incentives
universities and colleges
scientific research institutions
enterprises
scientific and technological personnel
