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本文以法经济学的范式为理论基础,将税法在知识产权领域的法价值、公共福利等作为逻辑起点,分析了知识产权税收激励机制的内涵及其构成,并对我国的知识产权税收激励机制进行了描述和评价,同时对完善我国知识产权税收激励机制提出了建议。
Based on the paradigm of law and economics, this dissertation takes the legal value of the tax law in the field of intellectual property and public welfare as the logical starting point, analyzes the connotation and composition of the tax incentive mechanism of intellectual property, and analyzes the tax incentive mechanism of intellectual property in China Carried on the description and the appraisal, at the same time put forward the suggestion to consummates our country tax incentive mechanism of intellectual property.