公办高校科技成果转化股权奖励：制度安排、现实挑战与法律对策

公办高校科技成果转化股权奖励制度安排存在四种形式,但在具体实践中存在实施方式单一,无法应对战略投资者融资需求,具体适用法律模糊和递延纳税优惠受众狭窄等不足。从促进科技成果转化和保障公办高校与科技成果完成者的权益角度出发,需要进一步优化既存公办高校科技成果转化股权奖励制度安排的设计,给予科技成果完成者的股权持有身份,避免单纯采取“时际法”或“溯及法”,合理配置递延纳税方案。

Equity Award for the Transformation of Scientific and Technological Achievements in Public Universities: Institutional Arrangement, Realistic Challenges and Legal Countermeasures

There are four forms of institutional arrangement concerning equity award for the transformation of scientific and technological achievements in public universities. However, in concrete practice, the institutional arrangement is faced with several challenges, including single implementation mode, inability to cope with the financing needs of strategic investors, ambiguity in specific legal application and narrow beneficiaries of deferred tax. From the perspective of promoting the transformation of scientific and technological achievements and safeguarding the rights and interests of public universities and accomplishers of scientific and technological achievements, this paper proposes to optimize the design of institutional arrangement concerning equity award for the transformation of scientific and technological achievements in public universities, to grant equity ownership to the accomplishers of scientific and technological achievements, to avoid simply applying "inter-temporal law" or "tracing-back law", and to make reasonable allocation of deferred tax plan.