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| Characteristics and Enlightenment of the Development of Intellectual Property Tax Incentives —— Comparative Analysis Based on Patent Box Regimes Before and After the BEPS Action Plan |
| Cao Yue |
| Public Finance and Taxation College, Capital University of Economics and Business, Beijing 100070, China |
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Abstract By selecting 15 representative countries implementing patent box regimes, this paper analyzes the characteristic changes of the patent box preferential tax system in these countries in terms of the scope of preferences, constraints on the types and sources of intellectual property rights, and the preferential tax rates before and after the BEPS action plan.The study showed that small preferential margins, high restrictive conditions, and weak target towards intellectual property rights are the several problems of China's intellectual property tax incentive system.It is necessary to consider integrating the existing intellectual property preferential policies and introducing China's specific patent box regime, while highlighting the “nexus”requirements of the intellectual property incentive system, and emphasizing the importance of independent research and development.
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Received: 13 October 2020
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2021, Vol. 2 
