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“大众创业、万众创新”成为我国的国家战略后,创新创业成为了当下的时代风潮。为促进经济结构转型升级,鼓励科技创新,调动科研人员创新创业的活力,使科技成果最大程度转化为现实生产力,经国务院批准,财政部、税务总局先后出台了税收优惠政策。下面,笔者以案例的形式分析个人以技术成果投资入股适用新旧政策的所得税纳税筹划问题。一、案例阐述2016年10月,张教授以多年的个人研究成果专利技术出
“Public entrepreneurship, universal innovation ” become our country’s national strategy, innovation and entrepreneurship has become the current trend of the times. In order to promote the transformation and upgrading of economic structure, encourage science and technology innovation, mobilize the vitality of scientific research personnel to innovate and start up, and maximize the scientific and technological achievements into actual productive forces, the Ministry of Finance and the State Administration of Taxation successively promulgated the preferential taxation policies. In the following, the author analyzes the individual income tax payment planning problem of applying the old and new policies to invest in technology achievements in the form of a case. First, the case described in October 2016, Professor Zhang for many years of personal research results patented technology