问题、反思与重构:以知识产权财税激励工具为出发点

促进知识产权产业的发展应有机协调私有权益与公共利益的关系。作为知识产权客体的知识资产以其强烈的公共性为政府运用财税政策工具提供了正当性基础。然而,不同种类知识产权、同类知识产权从创造到消亡的不同阶段,其外溢性呈现出差别,财税政策激励工具的运用亦应有所区分,否则,其正当性和必要性将大打折扣。唯有结合知识产权的特性,采取差异与整合的策略,财税政策工具才能在既定财政约束下更好地实现税收激励效果,从而契合并助力实现知识产权法维护社会公共利益这一根本立法目的。

Problems, Reflections and Reconstruction:Taking IP Fiscal and Taxation Incentive Tools as the Example

Promoting the IP industry can contribute to balancing private interest and public interest. Intellectual assets, as the object of IP, show strong public character that makes it possible and necessary for the government to use fiscal and taxation policy tools. However, there are a lot of differences in outside overflow between all kinds of IP, and even different phases from creating to dying out. Different kinds of fiscal and taxation incentive tools should be used, otherwise their justification and necessity will be questioned. Only taking difference and integration strategy in accordance with the character of different IP can we make full use of fiscal and taxation policy tools and achieve the legislative intent of IP law which aims at public interest.