摘要
2017年,我国高新技术企业税收优惠政策以"无害"结论通过了有害税收竞争论坛的审议。本文客观审视我国高新技术企业税收优惠政策存在的问题,并结合BEPS行动计划提出的关联法以及其他国家专利盒制度实施情况,提出进一步完善建议,包括:进一步强化对高新技术企业资格的监管,体现对自主研发知识产权的政策倾斜,统一研发费用归集口径,加大高新技术企业税收优惠政策力度。
In 2017,China's preferential tax policies for high-tech enterprises passed the review of the Forum on Harmful Tax Practices with the conclusion of"harmless".This paper objectively examines the problems existing in the preferential tax policies for high-tech enterprises in China,and puts forward relevant suggestions for further improvement based on the nexus approach proposed by the BEPS Project and the patent box systems in other countries,including:further strengthening the supervision of the qualification of high-tech enterprises;reflecting the policy preference to independent research and development of intellectual property rights;unifying the collection standards for the R&D expenses;increasing preferential tax policies for high-tech enterprises.
作者
周梅锋
宋哲
Meifeng Zhou;Zhe Song
出处
《国际税收》
CSSCI
北大核心
2020年第6期20-24,共5页
International Taxation In China
关键词
高新技术企业
税收优惠政策
关联法
研发费用
加计扣除
High-tech enterprise
Preferential tax policy
Nexus approach R&D expense
Additional deduction
