进一步完善关于无形资产的税收制度

当前 ,我国对无形资产的培育已采取了积极的优惠政策。为加速我国经济的发展 ,完善对无形资产的税收优惠 ,建议 :统一税收优惠政策 ;以间接税收优惠为主 ;加大对专利开发及其计价的优惠 ;暂停征收或取消土地增值税

Perfecting the Taxation System of Intangible Assets

At present preferential policies of intangible assets have been implemented in China.To promote the economic development in China and perfect preferential taxation to intangible assets,we suggest the measures should be taken as follow:unifying the preferential policies;putting indirect preferential policies first;increasing the preference of patent exploitation and valuation;breaking off value added tax of land or cancel it.