Research On The Reform Of Intellectual Property Tax In China

With the advent of knowledge-based economy, intellectual property tax has become the focus of the governments. Because of the particularity of intellectual property, the intellectual property tax has three feathers: sustainable development, difficult to imposture, extensive internationalism. And it also has the following functions: promote the output of intellectual property, accelerate the circulation and actualization of it, and restrict the related business. This paper particularizes the actuality of intellectual property tax in US, Japan, France and Britain to use for reference. Nowadays, due to the ignorance of intellectual property tax, the present tax makes against even blocks the development of intellectual property. Among the related items of tax, the value added tax, income tax and custom have the marked disfigurement. Through the analysis of the relationship between intellectual property and tax, which contains not only conflict of interest, but also interpromotion, and the relationship between the restricting and promotion, it comes to the equilibrium point: the intellectual property developing quickly, the tax revenue rising fast. In this course, the game theory, demand function, elasticity theory and the Lafu theory are used. Above all, it gives the following advice for intellectual property tax reform: debase the related tax rates; accelerate the depreciation; increase tax deductions; perfect the functions of the tax bureau; improve the intellectual property valued system; build the professional court et al.