法学院知识库

构建完善的税收激励法律制度是促进科技成果转化，提升现代化生产力的

重要命题。所得税激励法律制度作为其中的主要组成部分，是实现科技成果有

效转化，拉动经济增长的关键。纵观我国七十多年来关于科技成果转化的所得

税激励法律制度发展沿革，我国的相关法律制度不断完善，为我国科技创新和

成果转化活动提供了良好的激励范式。

在我国科技成果转化相关立法历史经验和现状分析的基础上，本文对科技

成果转化所得税激励法律制度进行了深入分析，发现当前我国科技成果转化所

得税激励制度仍存在整体功能定位不明确，企业所得税和个人所得税激励法律

制度不完善等现实问题。基于此，经济法学、税收学等学科提供了强有力的外

部性、国家干预、税收法定主义等理论，这也构成了本文的研究基础。同时在

世界范围内，不少国家在科技创新活动发展过程中积累了关于所得税激励制度

的有益经验，包括重视科技创新研发的研发抵免制度、鼓励中小企业科技创新

的所得税激励法律制度及重视个人税收减免优惠制度等。

综上，本文认为完善我国科技成果转化所得税激励法律制度，首先需要坚

持税收法定原则和比例原则，明确税收激励的目的，进一步完善我国税制结构，

同时优化科技成果转化所得税激励法律制度的征管程序和外部监管制度。其次，

完善科技成果转化的企业所得税激励法律制度。一方面需要扩大企业所得税普

惠性激励法律制度适用范围，另一方面则要继续健全中小企业所得税激励法律

制度体系，并针对性制定多元化企业所得税激励方式。最后，持续优化科技成

果转化个人所得税激励法律制度。扩大个人所得税激励法律制度的受益范围，

合理界定“科技人员”的范畴，加大对高层次科研人才的所得税激励程度，同

时设置多元化的包括个人转化科技成果所得税激励措施。

The construction of a perfect legal system of tax incentives is an important  proposition to promote the transformation of scientific and technological achievements and enhance modern productivity. As one of the main components, the legal system of income tax incentives is the key
to realising the effective transformation of scientific and technological
achievements and boosting economic growth. Throughout the
development of the legal system of income tax incentives for the
transformation of scientific and technological achievements in China over
the past seventy years, China's relevant legal system has been
continuously improved, providing a good incentive paradigm for China's
scientific and technological innovation and achievement transformation
activities. However, at present, there still exists the real problems of
unclear overall functional positioning and imperfect legal system of
incentives for enterprise income tax and individual income tax. Based on
this, economic jurisprudence, taxation and other disciplines provide
strong theories of externalities, state intervention, and tax legalism, which
also form the research basis of this paper. Meanwhile, in the world, many
countries have accumulated useful experiences on income tax incentive
system during the development process of science and technology
innovation activities, including the R&D credit system that attaches
importance to science and technology innovation research and
development, the legal system of income tax incentives that encourages
small and medium-sized enterprises to innovate in science and technology, as well as the system that attaches importance to the individual tax relief
and preferential system, and so on. To sum up, this paper believes that to
improve the legal system of income tax incentives for the transformation
of scientific and technological achievements in China, firstly, it is
necessary to adhere to the principle of tax law and the principle of
proportionality, and to optimise the levy and administration procedures
and the external supervision system of the income tax incentive legal
system for the transformation of scientific and technological
achievements. Secondly, further improve the related enterprise income
tax incentive legal system. Expand the scope of application of the legal
system of universal corporate income tax incentives, for small and
medium-sized enterprises, and formulate diversified corporate income tax
incentives. Finally, continue to optimise the relevant individual income
tax incentive legal system. Expand the scope of benefits of the legal
system of personal income tax incentives, and expand the benefits of the
legal system of personal income tax incentives.