Promote high-quality development of China’s economy with innovation as the guide，Better promote the efficient transformation of a large number of basic nj bet365 research results into practical application technologies，It is necessary to objectively summarize the general rules and common practices of fiscal and taxation policies to encourage the efficient transformation of nj bet365 and technological achievements。Under the premise of maintaining China’s self-reliance and self-reliance in science and technology，Learn from the beneficial governance concepts and experiences of transforming Western nj bet365 and technological achievements，In order to provide empirical inspiration and decision-making reference for my country's fiscal and taxation policies to encourage the transformation of nj bet365 and technological achievements，So as to better serve the high-quality transformation of nj bet365 and technological achievements with Chinese characteristics。

　　nj bet365 experience

Effectively adapt to and fully fit in with the host country’s nj bet365 and technological innovation system，Is the foothold of fiscal and taxation measures to promote the efficient transformation of nj bet365 and technological achievements。Due to national conditions and history、Development stage、Country differences such as basic systems，Different countries base on their own endowments of nj bet365 and technological innovation resources，After long-term evolution, a unique nj bet365 and technological innovation system has gradually formed，The transformation model of nj bet365 and technological achievements also shows different characteristics due to different nj bet365 and technological innovation systems。For example，The United States’ nj bet365 and technological achievement promotion model focusing on the “technology market”；Germany’s industry-university-research cooperation model that combines public basic research with corporate R&D；The Japanese government-led “industry-university-research-government” nj bet365 and technological achievements transformation model。

The focus of fiscal and taxation policies on promoting the transformation of nj bet365 and technological achievements，It is to guide the optimal allocation of innovative elements and resources，Encourage the deep integration of nj bet365 research and industrial economy。At present, 80% of the nj bet365 and technological R&D funds in Western developed countries come from enterprises，Direct financial allocations from the state to universities、The proportion of basic research institutions such as nj bet365 research institutes is relatively low。For example，Japan encourages nj bet365 and technological research and development activities to always focus on market and enterprise development needs，Encourage universities and enterprises to strengthen R&D cooperation，Promote universities and enterprises to jointly apply for R&D projects。The German government continues to implement innovative cluster policies that promote the integration of industry, academia and research。

Create an innovative ecological environment conducive to the transformation of nj bet365 and technological achievements，Is the key point for fiscal and taxation policies to promote the transformation of nj bet365 and technological achievements。Fiscal and taxation policies can give full play to the policy effect of promoting the transformation of nj bet365 and technological achievements，There is an urgent need for close cooperation with relevant supporting policies and measures，Create an innovative ecological environment conducive to the transformation of nj bet365 and technological achievements。We must formulate a strict legal protection system for intellectual property rights，Establish an effective incentive and compatibility mechanism for the transformation of nj bet365 and technological achievements。For example，The Japanese Technology Transfer Organization (TLO) model has detailed provisions on the profit distribution ratio for all stakeholder entities。Relying on this design，The TLO model has achieved remarkable success in the transfer of intellectual property rights in universities。

Other than that，It is also necessary to cultivate professional talents and new professions that support the transformation of nj bet365 and technological achievements。For example，Germany promotes dual education combining industry, academia and research，Universities and enterprises jointly carry out talent training，It is one of the most successful countries in the world in integrating education and industry。The Japanese government actively supports the protection of university nj bet365 and technological achievements in terms of human resources、Transformation and Development，The emergence of intellectual property strategic planners、Intellectual property managers, industry-university cooperation intellectual property consultants and many other emerging professions。

　　nj bet365 practice

Fiscal and tax policy measures are two-pronged，Each emphasis should be placed on the innovation system based on national conditions。Use fiscal and taxation policies and measures to support public basic research and the transformation of nj bet365 and technological achievements，It is a common practice of governments in various countries。Fiscal funds are increasing to directly support basic research，But each country has its own focus on fiscal and tax incentives。For example，Relying on mature capital and technology，The United States focuses on market incentives，Systematic and comprehensive tax preferential policies for venture capital。Japan aims at the forefront of technological and industrial development，The government takes the lead in promoting the strategy of “building a country through science and technology”。The German government has formed a public nj bet365 research system with a clear positioning of “relay development”、Enterprise groups that attach great importance to innovation and good industry-university-research cooperation relationships。

Clear targeting of fiscal policy，Focus on key areas such as basic strategic research and small and medium-sized enterprise R&D and transformation。First, focus on investing in basic strategic research fields，Involving the National Quantum Program、National Artificial Intelligence Plan、A series of basics such as the National Advanced Manufacturing Plan and the National Nano Plan、Strategic Science and Technology Plan。The second is to pay attention to the research and development and transformation of small and medium-sized enterprises。Generally speaking，Large and medium-sized enterprises generally have dedicated R&D departments，Only small and medium-sized enterprises regard the marketization of nj bet365 research results of universities as an important way for enterprise technological innovation，It is necessary to establish special financial support for the R&D and transformation of small and medium-sized enterprises。

Tax policy as an inclusive tool，Has a guiding and regulating effect on the transformation of nj bet365 and technological achievements。First, take innovative behavior as the starting point of preferential tax policies。Give universal benefits to innovative behaviors，That is, as long as the innovative behavior meets the conditions, you can enjoy tax incentives，No matter what kind of innovation subject organizes innovation elements in any way。For example，Income tax incentives are mostly based on research and development、Corporate Venture Capital、Technology transfer or application behavior and related innovation behavior，Instead of taking the innovation subject as the starting point。The second is to improve the accuracy of tax preferential policies，Give full play to the inclusiveness and preferential nature of tax policies。Generally, the direct transformation and implementation of nj bet365 and technological achievements is used as the foothold of preferential policies，Give general benefits to research and development activities，On this basis, we will take into account preferential treatment and special preferential policies。

Formulate and implement relevant supporting policies，Form a systematic innovation ecological environment。First, improve supporting measures for achievement transformation，On how to promote the transformation of nj bet365 and technological achievements，Proposed in policy、Detailed implementation、Form an effective working mechanism in terms of inspection and supervision。The second is to form a dynamic policy optimization and adjustment mechanism，Always focus on fundamentals、Cutting edge、Strategic direction，Focus on key industries and key areas，Adjust as appropriate、Modify and improve various policies。The third is to optimize the transformation process and chain of nj bet365 and technological achievements，Continuously adjust and optimize policies including the transformation of nj bet365 and technological achievements、Achievement Transformation Information Platform、Tax preferential methods、Preferential strength、Preferential objects and tax services after result conversion、Collection and management process、Management System、Policy evaluation and adjustment and other links and elements。The fourth is to give full play to the coordination and cooperation between central and local fiscal and taxation policies，Promote the central and local governments to form a joint force for the transformation of nj bet365 and technological achievements，Establish a cost-sharing mechanism for government expenditures at all levels in the fields of basic R&D and applied research。

　　nj bet365 orientation

Fiscal funds for public basic research should strengthen the two major orientations of competitive funding and integration of industry, academia and research。The above research shows，Increase support for competitive financial funding of public research institutions，Conducive to promoting the quality of basic research results。Focus on industry-university-research cooperation orientation，First, public basic research institutions should cooperate with enterprises，As a reference standard for direct funding from government financial funds；Second, the focus of financial investment should be appropriately tilted from R&D investment to the transformation of nj bet365 and technological achievements，Increase direct support for industry-university-research cooperation projects。

Establish a long-term and stable financial investment mechanism for public basic research。Encourage local governments to issue special laws and regulations to encourage the transformation of nj bet365 and technological achievements，Specify the scale and proportion of government funds invested in public basic research in a statutory form。At the same time，Strongly guide and support enterprises and other social forces through the establishment of funds、Donations, etc.，Increase investment in basic research and applied research。In addition，We should give full play to the leverage of fiscal funds，By establishing a venture capital guidance fund、Industrial Investment Fund、Venture investment funds and other methods，According to marketization、Principles of the rule of law leverage public basic research on social capital investment。

Formulate inclusive income tax preferential policies to encourage the transformation of nj bet365 and technological achievements。Carry out a pilot project on preferential income tax policies for technology transfer。In the national industrial park、Resident enterprises registered in the high-tech zone，Eligible technology (e.g. patent、Income from the transfer of computer software copyrights, etc.，Part not exceeding 1 million yuan，Exemption from corporate income tax；The portion exceeding 1 million yuan but less than 3 million yuan，Half corporate income tax reduction。Increase the super deduction ratio of R&D expenses for small and medium-sized technology enterprises from 100% to 150%，Further encourage small and medium-sized enterprises to increase investment in science and technology。

Improve the existing preferential tax policies for venture capital。Increase tax incentives during the holding and exit stages of venture capital，Relax the scope of investors。On the one hand，Adjustment of tax policies on dividend income from venture capital holdings and property transfer income from investment exit，Increase tax incentives。On the other hand，Relax the scope of investors，Enterprises engaged in risky activities will be included in the scope of tax incentives。In addition，The patent box system can also provide income tax and value-added tax exemption for patent transfer income，For nj bet365 research institutions、Deferred tax on equity awards for institutions of higher learning that implement nj bet365 and technological achievements，Give preferential policies such as exemption from income tax and value-added tax on the service income obtained by business incubators and technology parks。

Formulate preferential personal income tax policies to encourage the transformation of nj bet365 and technological achievements。First, expand the scope of “technical personnel” who enjoy preferential personal income tax，Expand it to full-time personnel responsible for the transformation of nj bet365 and technological achievements、nj bet365 and technical personnel within the enterprise (can be approved by specialized agencies), etc.；The second is to further improve the preferential personal income tax policy for “nj bet365 and technical personnel”，Encourage local governments to temporarily waive personal income tax on the transformation of nj bet365 and technological achievements，R&D institution、No personal income tax will be levied for the time being when nj bet365 researchers in colleges and universities receive equity awards。Income obtained from the transformation of non-job nj bet365 and technological achievements by nj bet365 and technological personnel and ex-stock (rights) obtained by individuals from the transformation of nj bet365 and technological achievements、Other forms of income other than cash rewards，Develop corresponding preferential personal income tax policies。

Strengthen the construction of the transfer and transformation system of nj bet365 and technological achievements，Improve conversion service capabilities。Open technology transfer channel，Accelerate the improvement of the national technology trading market system，Strengthen the cultivation of professional technology transfer talent team。Improve intellectual property judicial capabilities，Strengthen intellectual property protection，Promote intellectual property securitization pilot。Deepen and promote pilot projects integrating technology and finance，Enrich investment-loan linkage financing service model，Encourage financial institutions to expand financing channels for the transformation of results，Encourage and guide financial institutions to participate in industry-university-research cooperation innovation。

　　(This article is a key nj bet365 topic of the national high-end think tank (2022C-62)、Chinese Academy of Social Sciences Innovation Project "nj bet365 on Cost Issues of Chinese Industrial Enterprises"、Phase results of the Chinese Academy of Social Sciences’ discipline construction “peak strategy” (accounting discipline) funding plan)

　　(Author’s unit: Institute of Industrial Economics, Chinese Academy of Social Sciences；Business School of University of Chinese Academy of Social Sciences；Chinese Academy of Social Sciences Finance and Financial nj bet365 Center)