摘要
改革开放40年以来,中国科技体制改革始终围绕着激发科研人员活力、促进科技与经济结合两条主线推进,在这其中,高校通过作价入股形式推动成果转化,奖励给科研人员的股权可以递延缴纳个税,是体现科技人员获得感和相关政策成效的重要方面。该领域政策自1999年发布以来,涉及部门职能众多,对政策协同要求较高,经历几次修订,政策效应在不同阶段有显著不同。对二十多年以来该领域相关政策的演变过程进行分析,分析核心政策议题以及相关部门职能转变与协同特征,并结合当前科技成果转化实践需求,对进一步优化科技成果股权奖励个税政策提出对策建议。
In the 40 years since the reform and opening up,China's scientific and technological system reform has always revolved around two main lines:stimulating the vitality of scientific researchers and promoting the combination of science and technology and the economy.Among them,universities have promoted the transformation of results through the form of valuation and stock ownership.Individual tax is an important aspect of the effectiveness of scientific and technological personnel's sense of acquisition and the implementation of the test results conversion policy.Since the policy in this field was released in 1999,it involves many departmental functions and has high requirements for policy coordination.After several revisions,it analyzes the evolution of related policies in this field for more than 20 years,and analyzes core policy issues and related departments'functional transition and synergistic characteristics.Combined with the current needs of scientific and technological achievements in transforming practice,countermeasures are proposed to further optimize the individual tax policy for equity awards in scientific and technological achievements.
作者
常静
芮绍炜
武雨婷
Chang Jing;Rui Shaowei;Wu Yuting(Shanghai Institute for Science of Science,Shanghai 200031,China)
出处
《中国科技论坛》
CSSCI
北大核心
2020年第11期18-25,共8页
Forum on Science and Technology in China
基金
上海市软科学计划“科技体制改革跟踪研究”(19692113600)。
关键词
高校
科技成果转化
股权奖励
个税
University
Transformation of scientific and technological achievement
Equity reward
Individual tax
