Improve The High-Tech Enterprise Intellectual Property Tax Legislation In China

With the advent of knowledge economy，high-tech enterprises of various countries havebecome increasingly aware of the decisive role of intellectual property in the development ofenterprises，intellectual property tax system has become the focus of attention of the parties，how to improve the intellectual property tax legislation，to give full play to the role ofintellectual property tax incentive，to accelerate the generation and application of knowledgeproperty right，in order to better promote the development of high-tech enterprises，is animportant issue to promote the reform of the tax system. But from our current practice，due tothe lack of attention to the intellectual property tax，have the tax policy is not conducive tothe current situation of intellectual property development，effective incentives is impossible.Therefore，this paper firstly introduces the basic theory of the intellectual property tax，withChina’s basic national conditions as the basis，to profit from the overseas outstandinglegislative experience， put forward their views to perfect the relevant legislation ofintellectual property tax of China’s high-tech enterprise.This thesis mainly consists of fourparts：The first part，Introduction. Mainly introduces the background and significance of thetopic, literature review and research ideas and methods.The second part，Grounded theory. Starting from the basic theory of intellectual propertytax，the role of law and economics demand and the public welfare demand perspective onintellectual property tax legislation and the development of high tech Enterprises.The third part，combined with the actual. The situation of the high-tech enterprise of ourcountry intellectual property tax，the problems of intellectual property tax legislation analysis.The fourth part，have the whole world in view. The intellectual property tax legislation inforeign countries and to promote the development of high-tech enterprises，summarize theforeign experience is worth our absorption，perfect for the high-tech enterprise of our countryintellectual property tax legislation to provide guidelines.The fifth part，the situation of regression. In view of the existing problems of intellectual property tax in our high-tech enterprise，combined with the experience of foreign legislation，to conforms to the situation of local exploration to improve the mechanism of tax legislationof intellectual property in china，put forward a feasible and practical advice.