专利税收激励政策动机的新解释:国际税收竞争

已有研究认为,政府推行专利税收激励政策的原因是希望减轻专利活动本身存在市场失灵,但上述解释未考虑国家间的税收政策差异对企业专利活动的影响。Tiebout理论指出,在经济全球化背景下,企业将对政府的税收政策实行"用脚投票"。依据专利征税模型结果分析,缺乏税收激励的国家将丧失专利等流动税基的税收利益,而提供税收激励的国家将获得税收利益。由此展开的国际税收竞争是政府推行专利税收激励政策的重要动机之一。

The New Interpretation of Tax Incentives for Patent:International Tax Competition

Tax incentives are an important policy tool for government incentives in patent activity. Existing studies have failed to fully explain the motives of government policy. Tiebout theory suggests that, in the context of economic globalization, companies will implement the government"s tax policy "vote with their feet." Patent taxation model analysis showed that countries would lose tax benefits patent if they lack of tax incentives. Therefore,international tax competition is an important motivation for the government to offers tax incentives for patent.