The Research On Tax Problems Of The Transformation Of Scientific And Technological Achievements In Chinese Universities

This thesis begins with the basic problems of the transformation of scientific and technological achievements in chinese universities,explores the concepts,modes,incentive policies of the transformation of scientific and technological achievements and it also researches specific transformation paths under different methods,explains the reason why university asset management company is commonly adopted by chinese university in the process of transformation of scientific and technological achievements whether through technique transfer or technique share mode.And this model is used as the object of research on subsequent tax issues.The second chapter begins with the introduction to the general principles of the tax constituent elements,and analyzes the tax obligation of each subject under the technique transfer or technique share mode,and puts forward the VAT problem of the university asset management company under the technique transfer mode;the income tax classification problem of cash reward earned by the person who made the scientific and technological achievement under the technique transfer mode;the VAT problem of the university asset management company under the technique share mode;the income tax problem of share reward earned by the person who made the scientific and technological achievement under the technique share mode.The third chapter is focused on classifying and analyzing above questions then putting forward corresponding views.The fourth chapter mainly proposes that the taxation law for the transformation of scientific and technological achievements in universities should run through the principle of tax neutrality.Based on this,it is proposed that the tax burden under the technique share and technique transfer mode should be balanced and the overall tax burden of scientific and technological achievements transformation should not be increased just because the increase of the university asset management company which doesn't have economic substance in the process of transformation.It is also proposed to solve the global problem by modifying the taxation subject applicable to the two tax incentives,namely,Caishui [1999] No.45 and the Guoshui [1999] No.125.The VAT exemption policy should also be amended to the way of first levying and then returning policy so that universities can effectively enjoy the VAT preferential tax policy.