Abstract：In the 40 years since the reform and opening up,China's scientific and technological system reform has always revolved around two main lines:stimulating the vitality of scientific researchers and promoting the combination of science and technology and the economy.Among them,universities have promoted the transformation of results through the form of valuation and stock ownership.Individual tax is an important aspect of the effectiveness of scientific and technological personnel's sense of acquisition and the implementation of the test results conversion policy.Since the policy in this field was released in 1999,it involves many departmental functions and has high requirements for policy coordination.After several revisions,it analyzes the evolution of related policies in this field for more than 20 years,and analyzes core policy issues and related departments' functional transition and synergistic characteristics.Combined with the current needs of scientific and technological achievements in transforming practice,countermeasures are proposed to further optimize the individual tax policy for equity awards in scientific and technological achievements.
常静, 芮绍炜, 武雨婷. 科技成果转化股权奖励个税政策演变过程分析与启示[J]. 中国科技论坛, 2020(11): 18-25.
Chang Jing, Rui Shaowei, Wu Yuting. Analysis and Enlightenment of Individual Tax Policy Process for the Transformation of Scientific and Technological Achievements. , 2020(11): 18-25.
2020, 
