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国家在为科技人员创新创业提供宽松的政策环境方面,还存在一些问题:一、现行税收优惠政策的支持不足。国家目前已出台了企业研究开发费用税前扣除政策,但仅适用于企业,个人从事研究开发的无法享受政策支持。二、现有激励政策落实力度有待加强。以股权和分红激励政策为例,存在科技成果如何界定、如何评估等一些问题。为激励科技人员创新创业,提出以下建议:一、研究制定对科技人员个人创新给予个人所得税减免的税收优惠政策。如个人按照合同转让或租赁专利、技术秘诀或新工艺所取得的收入、向银行借款从事科研开发活动的贷款利息费用等。二、将研究开发费用税前扣除政策适用范围扩大到个人。三、落实现有激励政策。研究出台相关细则,推动股权和分红激励政策
The state has some problems in providing a relaxed policy environment for the innovation and entrepreneurship of science and technology personnel: First, there is not enough support from the current tax preferential policies. At present, the state has promulgated the pre-tax deduction policy for R & D expenses of enterprises, but it is only applicable to enterprises and individuals who can not enjoy the policy support of R & D. Second, the implementation of the existing incentive policies need to be strengthened. Take the equity and dividend incentive policies as an example, there are some problems such as how to define science and technology achievements and how to evaluate them. In order to stimulate innovation and entrepreneurship of science and technology personnel, the following suggestions are made: First, study and formulate preferential tax policies on individual income tax relief for personal innovations of science and technology personnel. Such as individuals in accordance with the contract transfer or lease of patents, technological know-how or new technology income, loans to banks engaged in scientific research and development activities of the loan interest charges. Second, extend the scope of pre-tax deduction of research and development costs to individuals. Third, implement the existing incentive policies. Research and promulgation of relevant rules to promote equity and dividend incentive policies