With innovation as the leading development of the high -quality development of China's economy，To better promote a large amount of basic scientific research results, efficient transformation into practical application technology，The general laws and universal practices of high -efficiency transformation of fiscal and taxation policies are required to summarize and summarize fiscal and tax policies。On the premise of maintaining the self -reliance of Chinese technology，Budging from the beneficial governance concept and experience of the transformation of the achievement of Western scientific and technological achievements，It is expected to provide experience inspiration and decision -making for the transformation of technological achievements in my country's fiscal and taxation policies to motivate scientific and technological achievements，to better serve the high -quality conversion of scientific and technological achievements with Chinese characteristics。

　　Bet365 app download

Effective adaptation and fully fit the national science and technology innovation system where the country is located，It is a foothold for the efficient transformation of financial and taxation measures to promote the efficient transformation of scientific and technological achievements。Due to the history of national conditions、Development stage、Basic Systems and other countries differences，Different countries based on their own technological innovation resource elements，After long -term evolution, it has gradually formed a distinctive scientific and technological innovation system，The transformation model of scientific and technological achievements also presents different features due to different technological innovation systems。For example，The US -based technological achievement promotion model based on the "technical market"; the industry -university -research cooperation model combined with the combination of public basic research in Germany and the research and development of enterprises;。

Fortune policy to promote the transformation of scientific and technological achievements，It is the optimization configuration of guiding the innovative element resources，Encourage the deep integration of scientific research and industrial economy。At present, 80 % of scientific Bet365 lotto review and technological research and development funds in developed countries in the West are from enterprises，The country's direct fiscal funding to the university、The proportion of basic research institutions such as scientific research institutes is relatively low。For example，Japan encourages scientific and technological research and development activities to be carried out around market and enterprise development needs，Encourage universities and enterprises to strengthen research and development cooperation，Promote the joint application of research and development projects for universities and enterprises。The German government continues to implement an innovative cluster policy that promotes the combination of production, university and research。

Create an innovative ecological environment that is conducive to the transformation of scientific and technological achievements，is the key point for the transformation of technological achievements in the fiscal and taxation policy。Financial and tax policy can give full play to the policy effects that promote the transformation of scientific and technological achievements，Urgent needed supporting policies and measures closely cooperate，Create an innovative ecological environment that is conducive to the transformation of scientific and technological achievements。To formulate strict intellectual property legal protection system，Establishing effective scientific and technological achievements transformation incentive compatibility mechanism。For example，The Japanese Technology Transfer Agency (TLO) model provides a detailed interest distribution ratio of all interests。Relying on this design，TLO mode has achieved significant success in the transfer of intellectual property rights in colleges and universities。

In addition，It also needs to cultivate professional talents and new occupations that support the transformation of scientific and technological achievements。For example，Dual -system education in Germany to implement the combination of production, university and research，Universities and enterprises jointly conduct talent training，is one of the most successful countries in the world's most successful education and industry。The Japanese government actively supports the protection of the scientific and technological achievements of universities in human resources、Transformation and Development，Intellectual property strategic planner、Intellectual property manager and industry -academia cooperation intellectual property consultant and many emerging occupations。

　　Conventional practice

Financial and tax policy bet365 live casino games measures and measures dual -pronged，Combined with the national situation, there are respective emphasis under the innovation system。Use fiscal and taxation policies and measures to support public basic research and technological achievements conversion，It is the general practice of governments of various countries。Fiscal funds directly support basic research are increasing，But countries have their own focus on financial and tax incentives。For example，Relying on mature capital and technology，The United States focuses on market -oriented incentive，Tax preferential policy system for venture capital and comprehensive。Japanese aiming at the forefront of technology and industry development，It is led by the government to promote the "State of Science and Technology" strategy。The German government has formed a public research system with clear "relay development"、Pay attention to innovative corporate groups and good industry -university -research cooperation relationships。

Fiscal policy targeted clear，Focus on key areas such as basic strategic research and the development and transformation of SMEs。The first is to attach importance to the field of basic strategic research，Avilled the National Quantum Plan、National Artificial Intelligence Plan、A series of basic foundation such as the National Advanced Manufacturing Plan and the National Nano Plan、Strategic Science and Technology Plan。The second is to attach importance to the research and development and conversion of small and medium -sized enterprises。Generally speaking，Large and medium -sized enterprises generally have a special R & D department，SMEs will market the marketization of scientific research achievements in universities as an important way for enterprise technological innovation，It needs to establish special financial fund support for the development and transformation of SMEs。

Tax policy as a inclusive tool，It has a guidance and regulating effect on the transformation of scientific and technological achievements。First, the starting point of innovative behaviors as a preferential tax policy。Give inclusiveness to innovation behaviors，That is, as long as the innovative behavior meets the conditions, you can enjoy tax discounts，No matter what kind of innovative subjects organize innovation elements。For example，Tax incentives for income tax are mostly based on research and development、Corporate venture capital、Bet365 lotto review Technical transfer or application behavior and related innovation behaviors，instead of using the subject of innovation as the starting point。Second, the accuracy of improving preferential tax policies，Give full play to the inclusiveness and specialty of the tax policy。Generally, it is directly transforming scientific and technological achievements as the foothold of the preferential policy，Gives inclusive discounts to R & D behavior，Based on this, we take into account special preferential discounts and special special policies。

Formulate and implement relevant supporting policies，Form a systematic innovative ecological environment。The first is to improve the results of the results transformation，How to promote the transformation of scientific and technological achievements，In the policy proposal、Specific implementation、Check the supervision and other aspects to form an effective working mechanism。The second is to form a policy dynamic optimization and adjustment mechanism，Always around the basic、cutting -edge、Strategic direction，Focus on key industries and key areas，Adjustment in time、Modify and improve various policies。Third is to optimize the transformation process and chain of scientific and technological achievements，Continuous adjustment and optimization containing scientific and technological achievements transformation policies、Achievement conversion information platform、Tax discount method、Promotion strength、Tax services after the transformation of the preferential objects and results、The process of recruitment and management、Management System、Policy evaluation and adjustment links and elements。Fourth is to give full play to the coordination and coordination of central and local fiscal and taxation policies，Promote the transformation of scientific and technological achievements in the central and local governments，Establishing the cost of expenditure cost allocation mechanism for the cost of governments at all levels in the field of basic R & D and application research。

　　Development orientation

Fiscal funds should strengthen the two major orientations of competitive funding and integration of industry -university and research in the public basic research。The above study indicates，Increase support for the competitive financial funds of public research institutions，Quality that is conducive to promoting basic research results。Pay attention to the cooperation orientation of industry -university -research work，First, the cooperation between public basic research institutions and enterprises Bet365 app download should be cooperated，Reference standards for direct funding of government financial funds; second, the focus of fiscal investment should be appropriately transformed into scientific and technological achievements，Enhance the direct support of the production, university -research cooperation project。

Establish a long -term stable public basic research fiscal investment mechanism。Encourage localities to introduce localized regulations that encourage scientific and technological achievements to transform，The scale and ratio of the capital of the government's investment in public basic research in a legal form。At the same time，Vigorously guide the supporting and supporting enterprises and other social forces through the establishment of a fund、Donation and other methods，Increase the input of basic research and application research。In addition，It should give full play to the leverage of fiscal funds，Guiding Fund through the establishment of an entrepreneurial investment、Industrial Investment Fund、Risk Investment Fund, etc.，According to marketization、The principle of rule of law leveraging social capital investment public basic research。

Formulate preferential tax taxation policies to encourage the transformation of scientific and technological achievements。Piloting the preferential policy of technical transfer income tax。In the national industrial park、Resident enterprises registered in high -tech zones，Eligible technology (such as patent、Computer software copyright, etc.) Transfer income，Part of no more than 1 million yuan，Exempted corporate income tax; part of less than 1 million yuan for less than 3 million yuan，Reduced the corporate income tax。Increase the deduction ratio of the R & D expenses of technology -based SMEs from 100%to 150%，Further encourage SMEs to increase technology investment。

Improving the preferential tax policy for existing risk investment。Increased tax discounts at the holding stage and exit stage of the risk investment，Relax the scope of investors。On the one hand，Adjusting the tax policy obtained by the risk investment holding and the tax policy obtained from the property transfer obtained by the investment exit，Increase tax discounts。On the other hand，Relax the scope of investors，Enterprises engaged in risk activities are included in the scope of tax incentives。In addition，Patent box system for levy tax exemption and value -added tax can also bet365 Play online games be given to patent transfer income，For scientific research institutions、Equity rewards for the implementation of scientific and technological achievements of colleges and universities are delayed taxpayers，Preferential policies such as exemption income tax and value -added tax for service income obtained by enterprise incubators and technology parks。

Formulate preferential tax preferential policies to encourage the transformation of scientific and technological achievements。1 is to expand the "scientific and technological personnel" scope of personal income tax discounts，Extending it to a full -time person in charge of the transformation of scientific and technological achievements、Internal scientific and technological personnel (can be approved by specialized agencies), etc.; The second is to further improve the "scientific and technological personnel" personal income tax preferential policy，Encourage localized local income tax for the transformation of scientific and technological achievements，R & D institution、Scientific researchers from colleges and universities have obtained equity awards.。The income obtained by the transformation of non -vocational scientific and technological achievements of scientific and technological personnel and the removal of stocks (rights) obtained by personal transformation of scientific and technological achievements、Income other forms other than cash rewards，Formulate the corresponding personal income tax preferential policy。

Strengthening the construction of scientific and technological achievements transfer and conversion system，Improve conversion service capabilities。Open the technical transfer channel，Accelerate the improvement of the national technology trading market system，Strengthening the training of professionalization technology transfer talents。Improve the judicial ability of intellectual property rights，Strengthen the protection of intellectual property rights，Promoting the pilot of intellectual property securitization。Deepen the pilot to promote technology and finance，Rich investment and loan linkage financing service model，Encourage financial institutions to transform and expand financing channels for achievements，Encourage and guide financial institutions to participate in the innovation of industry -university -research cooperation。

　　(This article is the National High-end Think Tank Research Project (2022C-62)、"Research on Cost of Chinese Industrial Enterprises"、The "Discipline" (Accounting Discipline) Funding Plan for the Construction of Discipline Construction of the Chinese Academy of Social Sciences)

　　(Author: Institute of Industrial Economics of the Chinese Academy of Social Science