Cross-border technology transactions play an important role in promoting high-quality economic development in China.China has initially established a tax policy system to promote cross-border technology transactions.However,it is still unable to meet the needs brought about by the rapid development of cross-border technology transactions.This paper presents an overview of cross-border technology transactions in China and the current status of tax policies aimed at promoting them.The paper analyzes the challenge faced by the tax policies of cross-border technology transactions in China.On this basis,the paper gives some suggestions on improving relevant laws and regulations on cross-border technology transactions,exploring the tax policies supporting cross-border technology transactions in free-trade zones,expanding the scope of application of tax preferential policies,building a high-quality and integrated cross-border technology transaction platform and studying the policies to support the patent rights of independent R&D.
Cross-border Technology TransactionsTax PoliciesFree-trade Zone
NETL
NSTL
万方数据
