On the Expansion of the Output Side of Intellectual Property Tax Incentives
Tax incentives carry the dual values of justice and efficiency,and the dual functions of incentives and compensation,and the policy value of promoting knowledge innovation and technological progress has become in-creasingly prominent in the era of digital economy.The problem is that,although China has formulated the policy of enterprise income tax deduction for R&D expenses as early as 1996,the relevant system construction since then has always focused on the input side,which makes the current domestic intellectual property tax preference system show the pattern of"focusing on input but light on commercialization",and it is difficult to meet the latest changes and the development needs of the intellectual property market both inside and outside of the region.Based on the long-term goal of promoting high-quality development under the new development pattern,China should be com-mitted to expanding the output-side tax incentives centered on the"patent box"and aiming at promoting the com-mercialization of intellectual property results,which not only helps to release the incentive effect of tax incentives to the maximum extent,so as to respond to the realistic needs of"promoting the high-quality development of intel-lectual property"and"accelerating the transformation and upgrading of the industrial structure",but also helps to analyze and reconstruct the basic theories of the tax law through the legitimacy of the relevant policies and the search for the path of the law.
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