本文關(guān)鍵詞： 專利權(quán)出資 所得稅 稅收優(yōu)惠　出處：《上海交通大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：專利權(quán)在作價出資實現(xiàn)知識產(chǎn)權(quán)資本化的過程中，因獲得對價的特殊性而不能產(chǎn)生現(xiàn)金流，這使所得稅的征收面臨困境。一方面，量能課稅要求專利權(quán)出資者像其他非貨幣性資產(chǎn)出資一樣在出資獲得股份對價之時就其專利權(quán)評估增值所得繳納所得稅，不能無限制的享受稅收優(yōu)惠；另一方面，出資者因獲得的對價為股份而缺乏現(xiàn)金流用于支付巨額的現(xiàn)金稅款，加之專利權(quán)出資的課稅政策會影響高新技術(shù)產(chǎn)業(yè)發(fā)展，立法者不得不在量能課稅原則與稅收效率原則及產(chǎn)業(yè)發(fā)展的沖突中尋找平衡點，嘗試有限遞延納稅優(yōu)惠制度。 為了最大程度的減少稅收優(yōu)惠對量能課稅原則的沖擊，稅收優(yōu)惠應(yīng)當(dāng)適度、合理，并符合公共利益、比例原則和平等原則。為防止優(yōu)惠制度在執(zhí)行過程中出現(xiàn)偏差、違背稅收優(yōu)惠之本意進而過度侵害量能課稅原則，立法者應(yīng)考慮采用股息紅利所得扣繳制度和專利權(quán)出資信息管理與共享機制，，為有限遞延納稅優(yōu)惠制度的合理、有效落實提供制度保證。
[Abstract]:In the process of capitalization of intellectual property rights, patent rights can not produce cash flow because of the particularity of obtaining consideration, which makes the collection of income tax difficult. Capacity tax requires the patentee, like other non-monetary assets, to pay income tax on the value-added income from the evaluation of the patent right at the time of obtaining the share price of the capital contribution, and shall not enjoy the tax preference without any restriction; On the other hand, the investors lack cash flow to pay large amount of cash tax due to the value of shares, and the tax policy of patent investment will affect the development of high-tech industries. Legislators have to find a balance between the principle of quantifiable taxation, the principle of tax efficiency and the development of industry, and try the limited deferred tax preferential system. In order to minimize the impact of tax preferences on the principle of quantifiable taxation, tax incentives should be appropriate, reasonable, and in line with the public interest. The principle of proportionality and equality. In order to prevent the deviation of preferential system in the process of implementation, contrary to the original intention of tax preference and excessive infringement of the principle of quantifiable taxation. The legislator should consider adopting the dividend dividend withholding system and the information management and sharing mechanism of patent contribution to provide the system guarantee for the reasonable and effective implementation of the limited deferred tax preferential system.
【學(xué)位授予單位】：上海交通大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.42

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