The Optimal Design Of The Intellectual Property Tax-incentive System In China

The intellectual property tax incentive system,is an important system to promote the innovation and its transformation to economy benefit.In the moment with the rapid development of knowledge economy and the shortage of innovation resources,this system has become the focus of many national innovation development strategy s.China has newly launched the Innovation-driven Development Strategy,and this Strategy has viewed the intellectual property tax incentive system as an important starting point to promote the development of knowledge economy.However,the domestic and foreign research on intellectual property tax incentives is just unfolding——the basic concepts and theoretical basis of intellectual property tax incentive system has not yet been clarified,and more difficulties arised in intellectual property tax practice.In view of this,this paper attempts to make a systematic combing and exploration of the intellectual property tax incentive system from theoretical perspective and ractical perspective.The Chapter I is an introduction,which combed the international and domestic research background of intellectual property tax incentive system.Subsequently,the introduction combed and commented on the present situation of the the domestic and international research on intellectual property tax incentive system,and confirms the purpose,ideas and methods of this paper.The Chapter II focused on the basic theory of intellectual property tax incentive system,that is to explain what is,why and how to design the intellectual property tax incentive system.This chapter includes the basic connotation,theory,function,orientation and ideal trend of the intellectual property tax incentive system:Firstly,the paper has summarized the meaning of the tax incentive system of intellectual property that it is a public finance subsidy means with the purpose to promote intellectual property innovation the development of knowledge economy.Secondly,the paper has described the legitimacy and rationality of intellectual property tax incentives with innovation-driven development theory,quasi-public-goods supply failure theory and public property law theory based on the definition of the concept.In the era of innovation-driven development,the intellectual property tax incentive system is created in order to encourage knowledge innovation and drive knowledge economy,to prevent the failure of the market of intellectual property creation and use.At the same time,the system as a form of public property expenditure,has the inherent endowment to realize the economy function of the nation,and must embody the rule of law and the balance of interests.Based on the above theoretical analysis,this paper has illustrated the function of multiple-incentives,market-coordination and standardization of the intellectual property tax incentive system and describe as a special tax incentive policy of science and technology innovation,an incentive auxiliary supply system of intellectual property rights and the positioning system of government intervention with less public finance subsidy On the basis of functional comparison.Based on the above theoretical research,the last section of The Chapter ?finally put forward the ideal trend of the intellectual property tax incentive system design:first of all,to implement the legal principle of the intellectual property tax incentive system in the top-level design with the improvement of Legislative mechanism and international coordination mechanism;then,to fully implement the concept of innovation-driven development on the specific system(focusing on stimulating intellectual property creation,commercialization and industrialization behavior);at the same time,to control the risk of the relevant operation system like the application,management and anti-abuse mechanism so as to realize the dynamic equilibrium of the intellectual property tax incentive systemThe practice exploration project of the paper is to explore the development obstacles in the tax incentive system of intellectual property rights in China and to find out optimization design of the tax incentive system of intellectual property rights in China from three dimensions including the top-level design,specific system and operation mechanisms.These questions have been discussed in the Chapter III to XI.Among them,the Chapter III of this paper has carried out the-top-level-design(including Legislative mechanism and international coordination mechanism),the specific system and he relevant operation system of the intellectual property tax incentive system in China,and creatively divided the specific system to creation tax incentive system,commercialization tax incentive system and commercialization tax incentive system of the intellectual property,so as to facilitate analysis of the related system from the perspective of innovation-driven-development strategy.The Chapter IX to XI undertook the existing problems,the extraterritorial experience and optimization program of he top-level design,specific system and operation mechanisms in China's intellectual property tax incentive system with in-depth discussionOn the basic of the above practice research,the Chapter IX to XI of this paper finally uses the method of system-comparison and benefit-analysis,put forward some reasonable and feasible design optimization scheme of China's intellectual property tax incentive system from three dimensions including the top-level design,specific system and operation mechanisms.The specific optimization design includes implementing the principle of tax-law in the field of intellectual property tax incentives through the targeted optimization of the relevant legislation and international coordination mechanism;and realizing the innovation driven development tasks through the specification refinement of tax incentive norms for the creation,commercialization,industrialization of intellectual property rights;as well as protecting the tax incentive operation system of intellectual property in China by optimizing its application,management and anti-abuse mechanism.