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.

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.

[1] Knight B, Maragani G (2013). It Is Time for the United States to Implement a Patent Box Tax Regime to Encourage Domestic Manufacturing. Stanford Journal of Law Business & Finance.
[2] Bradley S., Dauchy E. and Robinson L. (2015). Cross-country evidence on the preliminary effects of patent box regimes on patent activity and ownership. National tax journal, 68(4), 1047.
[3] Griffith R., Miller H. and O’Connell M. (2014). Ownership of intellectual property and corporate taxation. Journal of Public Economics, 112, 12-23.
[4] Ernst C. and Spengel C. (2011). Taxation, R&D tax incentives and patent application in europe. Social Science Electronic Publishing.
[5] Schwab. Thomas and Todtenhaupt. Maximilian (2016). Spillover from the haven: cross-border externalities of patent box regimes within multinational firms. Zew Discussion Papers.