A Research On The Perfection Of China's Enterprise Technology Transfer Income Tax Preferential System

The system of enterprise technology transfer income tax preference has promoted the technology transfer in our country,but the current system still lacks legal,standardized and scientific design.Moreover,China's economy has now turned to a stage of high-quality development and technological innovation has become the basis for the implementation of innovation-driven development strategy,so technological achievements should be transferred on the basis of innovation.Therefore,the system of enterprise technology transfer income tax preference in China needs to be improved with the times.In order to adapt to the profound changes in China's national conditions,based on the "Article 27(4)of the Enterprise Income Tax Law",the author analyzed the theoretical basis,current situation and shortcomings of the system,compared the beneficial experience of foreign countries,finally put forward some countermeasures.It is suggested that the improvement of the system of enterprise technology transfer income tax preference should highlight the value objectives of enhancing social public welfare and stimulating technological innovation in legislation;Besides,the optimal design of this system must fully implement proportionality principle,in other words,we should properly define the technology scope,set up a technology scope classified benefit model and improve the technology scope expansion mechanism;In addition,restrictions on technology transfer should be set up in a standardized manner,appropriately liberalizing the restrictions on time and related parties and adding special restrictions on the re-transfer of purchased technology;Establishing a evaluation system of qualified substantive R&D activities is also necessary,which can optimize the identification method of qualified income;In order to avoid rigidity of the fixed amount exemption,a proportional calculating mechanism should be also used to calculate the tax exemption amount.The system of enterprise technology transfer income tax preference is an important part of deepening the reform of the taxation system in China.Therefore,China should improve the system in terms of the purpose of legislation and systemoptimization,so as to make the system more reasonable,flexible and efficient,which can reasonably reduce the income tax burden of enterprises in technology transfer,encourage enterprises to strengthen technological innovation,propel the transfer of technological achievements on the basis of innovation and promote the transformation and upgrade of enterprises.It will not only contribute to the modernization of China's economic system,but also be beneficial to the realization of good law and good governance.