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随着经济全球化的发展和我国加入世界贸易组织,在世界贸易组织的统一规则下,我国企业在参与国际经济竞争中面临的不再是关税壁垒和行政壁垒,而是知识产权(尤其是专利权)和技术标准等非关税壁垒。对于我国这样一个专利保护历史不长,专利理论研究不深入,专利管理经验相对缺乏的国家来说,无疑是一个很大的挑战。本文主要依据税法相关条例,就专利权人的个人所得税问题展开阐述,希望通过合理的纳税筹划,在税法允许的条件下为专利权人争取最大的税收收益;并分析国内形势,提出保护知识产权应采用的相关具体措施。
With the development of economic globalization and China’s accession to the World Trade Organization, under the uniform rules of the World Trade Organization, the enterprises in our country are no longer facing tariff barriers and administrative barriers in their participation in international economic competition, but intellectual property rights (especially patents Rights) and technical standards and other non-tariff barriers. For China, a country that has a long history of patent protection, in-depth study of patent theory and relatively few patent management experience, it is undoubtedly a big challenge. This article mainly based on the relevant tax laws and regulations on the patentee’s personal income tax expounded on the hope that through a reasonable tax planning, under the conditions permitted by the tax law for the patentee for the maximum tax revenue; and analysis of the domestic situation, the proposed protection of intellectual property Relevant concrete measures should be adopted.