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欧洲国家推行的“专利盒”税制,不同于只关注专利的发明、忽视其“应用”的功能取向,而是把税收优惠的重点放在对专利市场化的激励上,有力地提高了企业对专利转化的热情,极大地提升了企业的科技含量和国际竞争力。通过分析欧洲国家由“专利盒”推及知识产权优惠税制的创新立法经验,结合我国专利优惠税制重视专利发明而忽视专利应用,难以推动专利市场化并使众多专利“束之高阁”的现状,可以看出,我国专利优惠税制的改革应在国家知识产权创新战略的指导下,尽快实现从“专利发明激励”向“专利应用激励”的转型,从“专利激励”向“知识产权激励”的转型,进而提升我国科技创新能力,促进众多包括专利在内的知识产权走向市场,成为知识产权产业化的源动力。
The “patent box ” tax system promoted by European countries is different from focusing only on the invention of a patent and neglecting the functional orientation of its “application.” Instead, it focuses on tax incentives that are motivated by patent marketization Improve the enthusiasm of enterprises on patent conversion, greatly enhance the scientific and technological content of enterprises and international competitiveness. By analyzing the innovative legislative experience of the European countries pushing the preferential tax system of intellectual property by the “patent box” and combining the preferential tax system of our country with the patented invention and neglecting the patent application, it is hard to promote the marketization of patents and make many patents “shelved”. According to the status quo, we can see that under the guidance of the national intellectual property innovation strategy, the reform of China’s preferential tax system for patents should realize the transition from “the invention of patented invention” to the “application of patent” as soon as possible, from “patent incentive ”Incentives for Intellectual Property", which in turn will enhance our ability to innovate in science and technology and promote the entry of numerous intellectual property rights, including patents, into the market and become the driving force for the industrialization of intellectual property.