Innovation is the core motivation and engine of long -term economic growth and sustainable development。A new round of scientific and technological revolution and industrial changes are reshaping the global economy。In this background，Many countries in the world have introduced many policies to encourage innovation，Among them, "Patent Box"。"Patent Box" (Patent Box) is also known as the "Innovation Box" or "Intellectual Property Box"，Its core is that the company's income tax rate is applied to a lower corporate income tax rate for enterprises through patents and other intellectual property rights。This system originated in Ireland in the 1970s，It was introduced by multiple European countries in the early 21st century，It has attracted widespread attention in the world。

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The external characteristics of innovation inherently will lead to inconsistency between social income and innovative companies' own income。In order to innovate，Enterprises need to increase R & D costs，But it may not be unable to obtain all the income brought by the results of innovation，In this case，External factors will hinder the company's R & D investment and innovation activities。Tax discounts for innovative enterprises，The government can regulate the market。Specifically，The policy goal of "Patented Box" is multi -faceted。

First is to promote R & D investment and innovative activities。Different tax incentives for tax incentives from the traditional front-end，Patent box is a policy that acts on the back end of the innovation activity (back-end)。The tax rate of it by reducing intellectual property income，Increase income of corporate innovation results to motivate innovation。It can be summarized as follows: one，Reduce corporate research and development costs，Increases the expected return of enterprise R Bet365 app download & D investment，Improve corporate innovation enthusiasm，Promote R & D investment and intellectual property development;，Encourage enterprises to apply innovation achievements and commercialize it，Promote innovation through knowledge flow and overflow;，Attract (or retain) companies with a large number of intangible assets such as patents，Let them invest and innovate activities in their own country，Expand the holdings of intangible assets，Promote innovation through geographical overflow effects。

Followed by attracting tax bases from intellectual property income。Intellectual property is an important intangible asset that can bring huge economic benefits，But its liquidity is high，The income generated is also easy to transfer from one country to another country。With the development of economic globalization and regional integration，The tax base from intellectual property revenue flows between countries，Taxation issues related to intellectual property revenue are also increasingly valued by governments of various countries。To pursue higher profits，Enterprises often tend to pay less taxes and fees，To this end, the intellectual property income may be transferred from the country where the original R & D place belongs to other low -tax countries.。This behavior makes the tax of the original R & D place that belongs to the tax，And if the company enjoys the front -end incentive policy of the country during the research and development process，The country's interest loss will be greater。So，Another goal of European countries launched the "patented box" is to reduce the loss of domestic taxation caused by corporate tax avoidance，Enhanced tax policy attraction，Increase fiscal revenue。Different preferential tax rates implementing different preferential tax rates on intellectual property revenue can retain the taxes related to intellectual property rights，can also attract relevant international tax inflow。

Finally, help economic development。In the context of economic globalization，bet365 Play online games Multinational enterprises with a large number of intangible assets play an important role in the global economic development process。By attracting intangible asset -intensive multinational enterprises to domestic investment，Improve the vitality of the domestic real economy，Create new employment opportunities，Then promote high -quality economic development，It is also an important strategic goal of the "patent box"。

　　Different policies of various countries

Although the core content of the "patent box" policy of various countries is the income tax rate for corporate income taxes that meet qualified intellectual property rights，But the specific content is different。

First，Different types and scope of intellectual property rights cover。Except for invention patents，The types of intellectual property owned by the "patent box" of various countries are different。For example，Eligible intellectual property rights in the Netherlands include intellectual property rights generated by patents and technology R & D; the qualified intellectual property rights in Luxembourg include patents、EU Drug Supplement Protection Certificate (SPC)、Appearance Design、Trademark、Practical new patents and software; in Hungary and Cyprus，The coverage of "patent box" is more widely covered，Including patents、EU drug supplementary protection certificate、Appearance Design、Trademark、Business name、Business Secret、Software and other copyrights。In terms of the scope of intellectual property，In addition to the intellectual property rights brought about by the independent research and development results of the enterprise，"Patented Box" in some countries is also suitable for outsourcing intellectual property rights，But the requirements for outsourcing intellectual property rights are different，Dutch、Belgium、The British regulations need to be further improved or developed to enjoy the discount，Hungary、Luxembourg has no requirements in this area。Based on whether it contains intellectual property related to marketing，and whether the intellectual bet365 best casino games property rights of outsourcing need to further develop these two features，The focus of the "patented box" of various countries is also different。In the UK、Dutch、Belgium and other countries，"Patented Box" is more inclined to encourage innovation and research and development activities; and in Hungary、Cyprus、Luxembourg and other countries，"Patented Box" is more inclined to attract intellectual property income related tax bases。

Second，Different coverage of intellectual property revenue。​​In addition to the "patent box" in various countries, the franchise fee is generally included，Some countries also give transfer income、Embedded income (sales income of goods and services in intellectual property value) and other intellectual property revenue discounts。The "patent box" of these countries not only encourages enterprises to commodize intellectual property，It also encourages them to use technological innovation achievements for their own production processes、Products and services, etc.。

third，Tax rate discount ratio is different。The preferential tax rate of "patent boxes" in various countries can be divided into three levels: the first gear is below 5%，The second gear is 5%-10%，The third gear is higher than 10%。The proportion of preferential tax rates for "patent box" accounts for general tax rates for enterprises in various countries can also be roughly divided into three categories: France、UK、Hungary's preferential tax rate accounts for nearly 50%，Spain's preferential tax rate accounts for about 30%，Dutch、Luxembourg and Belgium preferential tax rate accounts for less than 20%。

Fourth，Tax calculation is different。Different European countries that implement the "patent box" in European countries are different，Especially in the processing of the current expenses and the process of R & D expenses incurred in the past，The difference is whether it can be deducted before tax。Hungary、Belgium and Portugal based on total income as a tax basis，and Britain、France、Dutch、Luxembourg and other countries in the taxation basis for business profits。

　　Policy effects are controversial

Although the "patented box" is popular in Europe，But this policy has also been questioned and criticized，Some international organizations and scholars believe that the effect is not ideal。

One aspect，Use the "Patented Box" tax policy tool，May bring global taxation losses、Bad consequences of the vicious competition of tax systems in various countries。Economic Cooperation and Development Organization in 2013 "Taxation erosion and profit transfer action plan" listed the "patent box" as potential harmful tax practice。This action plan believes that the intellectual property tax discounts under the "patent box" are not consistent with the substantive research and development activities，The tax preferential system that lacks contact with substantive research and development activities may be used by enterprises for profit transfer，Taxation of other countries in unfair to erosion，It may also distort the location of capital and service activities。As more and more countries begin implementing the "patented box" policy，The general reduction in tax rates in various countries is considered to lead to "competition in the end" in the corporate income tax system，And the enterprise through tax planning may make some of their own income applicable zero tax rates，Countries that have implemented the "patent box" policy and countries that have not implemented the "patent box" policy will suffer。

On the other hand，"Patented Box" as an innovative policy tool，It does not seem to effectively motivate enterprises to conduct more R & D activities。Because the "patented box" acts on the back end of innovation activities，Only by commercializing the results and obtaining profits can we enjoy tax discounts。But the process of the enterprise's innovative activity itself has greater risk and uncertainty，Compared with the front -end tax incentive policy such as R & D credit，"Patented Box" incentive innovation、The role of reducing corporate risks is limited; it is difficult to solve the Bet365 lotto review problem of insufficient research and development investment in enterprises by increasing net income of innovation results。，"Patented Box" has also been suspected in attracting corporate innovation investment。Relevant system allows enterprises to obtain space for tax planning，Enterprises may only use the "patented box" to transfer eligible income to achieve the purpose of making less income tax，Instead of changing the location of its actual R & D activities。"Patented Box" may also cause opportunities to cause opportunities。For example，Enterprises may apply for low -quality patents that are not conducive to technological progress in order，instead of valuable research and development activities。

In order to enhance the international competitiveness of the national tax policy，Create an environment that is attractive to innovative activities，In the future, when countries optimize the tax policy system，It is still possible to consider using the "patented box"。But the problem and disadvantage of the "patented box" cannot be ignored。In order to meet the standards proposed by the "tax base erosion and profit transfer action plan"，At present, some countries have modified their "patent box" policy or launched a new policy。In the author's view，Improve the correlation between the tax incentives and substantial research and development activities provided by the "patent box" can reduce corporate tax transfer behavior to a certain extent，Increase the "patented box" in motivating innovation、Promoting positive impact on economic growth。The validity of "Patented Box" is closely related to the relevant institutional arrangement。In short，The young "patent box" still requires the supervision of international organizations and the adjustment and improvement of governments of various countries to better play。

(This article is the National Social Science Fund general project "China's advanced manufacturing industry into the mechanism and path research of the global innovation chain" (17bjy075) phased achievement)

(Author Unit: Business School of Hunan Normal bet365 best casino games University; Institute of Chinese Economic History, Hunan Normal University)