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

As a gathering place for scientific talents,universities are an important source of scientific and technological achievements.And the Transformation of those achievements plays an important role in economic development.Due to the high risk of the transformation of those achievements and the special of the legal person of universities,China has formulated many tax incentives to promote it.However,there are still many problems in the operation of tax incentives which bring a lot of,difficultly to practice.There is still room for improvement in the conversion of scientific and technological achievements.Therefore,improving the tax incentive system and breaking through the blocking points of the operation of the system can effectively promote the realization of the transformation and improve social and economic efficiency.First of all,this article sorts out the tax incentive system for the transformation of scientific and technological achievements in universities,and extracts the problems in the operation of the systems from the macro and micro aspects.Among them,macro issues include low level of effectiveness of tax incentives,disjointed policies of the Multisectoral entity,and inconsistent rules of tax application;Micro-issues include the unclear subject of tax incentives,the narrow scope of tax incentives,the unreasonable methods of tax incentives,the large differences between different conversion models,and the complicated declaration procedures.Secondly,this article explains the principles and legitimacy of tax incentive policies,while laying a foundation for the rationality and legitimacy of tax incentives for the transformation of scientific and technological achievements in universities.Then provides some directive guidance for the practice.Finally,return to actual problems at the macro and micro levels,and put forward the following suggestions.The macro guidelines include four aspects:first of all,improve the tax incentives legislation,then strengthen inter-departmental collaboration,thirdly,unify applicable rules within the tax system,at last,incorporate tax incentives into the budget regulation.;The micro guidelines include five aspects:clarify the subject of tax incentives,expand the scope of tax incentives,rationally design the tax incentives,eliminate differences between technology transference and technology shareholding in tax incetives,and simplify declaration procedures.