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Academic Journal of Humanities & Social Sciences, 2020, 3(1); doi: 10.25236/AJHSS.2020.030113.

The construction of "patent box" tax system in China


Zhao Zhe

Corresponding Author:
Zhao Zhe

College of Management, Shanghai University, Shanghai 201800, China


With the "The Belt and Road" process advancing and China's economy entering a new normal, innovation cooperation network construction has become an important channel for countries to promote innovation. "Patent box" tax system as a beneficial to the patent technology transfer and increase regional attractive tax preferential system widely used in European countries, our country enterprise income tax preferential tax system also frequently appear in the "class patent box" the shadow of the tax system, however, our country enterprise R&D intensity is still only at the upstream, innovative attractive and main innovative countries there is a big gap. Therefore, this paper deeply analyzes the connotation of "patent box" tax system in typical foreign countries, analyzes and analyzes the "patent box" tax system in China, and constructs the "patent box" tax system in China based on the latest fiscal and tax reform trend in China, in order to provide relevant Suggestions for promoting the construction of innovation cooperation network in China at the present stage.


"Patent box" tax system; Innovation cooperation network; Technology transfer

Cite This Paper

Zhao Zhe. The construction of "patent box" tax system in China. Academic Journal of Humanities & Social Sciences (2020) Vol. 3, Issue 1: 123-132. https://doi.org/10.25236/AJHSS.2020.030113.


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