Discussion The Application Of “Patent Box” System In China

Under the trend of global economic downturn and industrial upgrading,the state hopes that enterprises with stronger innovation ability and technological creativity will carry out r &d and production at home,thereby creating more jobs.In this case,in order to encourage enterprises to turn their patents into business,some European countries have introduced a " patent box"(patent box)tax preferential system,will meet the conditions of enterprises from the patent commercialization of income tax relief.Patent box breaks through the shackles of the previous tax incentives only focus on the stage of patent research and development,the commercialization stage of the patent covers the scope of tax incentives,including both the traditional patent transfer income,also covers the patent embedded income.This policy will stimulate the enthusiasm of enterprises for patent commercialization activities,improve the added value of enterprise products,at the same time can promote the national economic development and social employment to good.In order to lead to this system,the author first analyzes the theoretical basis of the patent commercialization tax preferential policy,and discusses the rationality of the implementation of the patent commercialization tax preferential policy from the aspects of game theory,market theory and tax law theory.Then,according to sipo and WIPO's public data,we draw a conclusion that the proportion of patent commercialization and marketization in China is generally low.compared with developed countries in Europe and America,there is still a long way to go.in the context of China's current economic transformation and supply-side reform,the focus of patent policy should be shifted to the whole industrial chain of patent activities,especially the commercialization stage.Since the patent box policy originated in Europe,the author selects Belgium,Luxembourg,the Netherlands and the United kingdom as the object of extraterritorial investigation of the patent box system,analyzes the patent box policy of various countries from the aspects of preferential scope,preferential tax rate,whether including embedded income,requirements of r &d activities and so on,and compares it with the current patent commercialization tax preferential policies in China.it is found that there are differences in the forms of tax preferential,the scope of intellectual property rights in line with the tax preferential conditions,the scope of enterprises in line with the tax preferential conditions,whether there are different time limits and so on.Further analysis shows that China's current policy has narrow patent scope,patent embedded income can not enjoy tax benefits,only resident enterprises can enjoy patent commercialization tax benefits and other issues.Under the background of building an innovation-driven society in China,it is very necessary to introduce patent box policy into China,so as to promote the innovation vitality and added value of enterprises.This policy will solve the market failure caused by patent spillover,encourage patent commercialization,and promote the development of China's economy and manufacturing industry.However,the patent box policy also has some potential problems,such as data show that the patent box policy will lead to a decline in direct tax revenue,and bring about the phenomenon of cross-border tax base erosion and profit transfer.Based on the effective patent box policy abroad,the author combs the current legislative trends and beps action measures in China,and puts forward some suggestions,such as integrating the preferential tax system of intellectual property rights,making the promotion of patent product as the main goal of China's patent box policy,expanding the scope of qualified patent technology,tracking fhtp and international patent box policy trends,so as to be beneficial to the development of China's patent commercialization tax preferential system.