Two sessions: can scientific research awards be taxed at an occasional rate of 20%

At the two sessions, Zhong Nanshan, deputy to the National People's Congress and academician of the Chinese Academy of engineering, raised his own confusion: the "settling in fee" for introducing high-level talents would be taxed by 20% - 40%; the year-end bonus of scientific research personnel would be included in the payroll tax deduction, and the tax rate is often high Zhong Nanshan suggested that we should consider adjusting the corresponding tax policies, and deduct the tax for scientific research awards at a lump sum rate of 20% of the contingent income tax rate With the promulgation of the newly revised law on promoting the transformation of scientific and technological achievements, several provisions on the implementation of the law on promoting the transformation of scientific and technological achievements and the action plan for promoting the transformation of scientific and technological achievements, the laws and regulations on promoting the transformation of scientific and technological achievements have been gradually improved in half a year "For those who make major contributions to research and development and transformation of achievements, the share of reward shall not be less than 50% of the total amount of reward." The encouraging policy is seen as a breakthrough to promote the transformation of scientific and technological achievements, with 50% of the rewards far exceeding that of the United States On the other side of the coin, however, it is worth noting that the amount of reward is calculated according to "wage and salary income", and the tax rate can be up to 45% The proposal put forward by Zhong Nanshan at this year's two sessions also reflects the common aspiration of many researchers Chen Yanqing, a senior pharmaceutical Engineer in a pharmaceutical enterprise in Sichuan Province, took two years to win the dispute with his enterprise over the award of scientific and technological achievements transformation But he was a little unhappy with the court verdict According to media reports, Chen Yanqing won a total of 1758900 yuan of bonus When he took the court's decision to get the bonus, he was told that the money would pay personal income tax at the progressive rate of "wage and salary income", that is to say, 778000 yuan of personal income tax at the rate of 45% In the process of helping the transformation of scientific research achievements, Zhang Xiaoyu always felt that the current individual income tax policy for the reward income of scientific research achievements transformation affects the enthusiasm of scientific researchers in the transformation of scientific research achievements Zhang Xiaoyu is the director of Shengjing Internet technology transfer center, also known as "science and technology intermediary", which has been serving the front line of scientific and technological achievements transformation In his opinion, at present, there are many incentive policies to promote the transformation of scientific and technological achievements, but there are still differences on how to levy individual income tax on the incentive income from the transformation of scientific and technological achievements, which makes many researchers have concerns when they take the first step - how much money can they actually get after the transformation of scientific and technological achievements? When the implementing regulations of the individual tax laws were revised in 1993, the progressive tax rate of "income from wages and salaries" was clearly applied to the bonus of scientific and technological achievements In the latest revision of the law on the transformation of scientific and technological achievements, "the unit shall withdraw not less than 5% of the newly added profits from the implementation of the scientific and technological achievements for three to five years in a row, and give rewards to the personnel who have made important contributions to the completion of the scientific and technological achievements and their transformation." such rewards will generally be recognized as "wages and salaries", while "transfer and licensing of the scientific and technological achievements on duty to others for implementation" It is also recognized as "income from wages and salaries" with a tax rate of up to 45% Dai bin, chairman of Jiangsu Leike Defense Technology Co., Ltd., calculated an account Taking the net income of a university patent transfer fee of 1 million yuan as an example, if the inventor team is awarded 70% of the proportion, after deducting the tax, the final income of the inventor team is only more than 300000 yuan "The transformation of scientific and technological achievements is an accidental phenomenon It is a small probability event for teachers to get cash rewards through the transformation of scientific and technological achievements The rewards are non recurring opportunity income and conform to the nature and characteristics of" accidental income " According to Dai bin, the collection of individual income tax based on "income from wages and salaries" is not in line with the nature of the income If the collection is based on "contingent income", the tax rate will be reduced to 20%, which will be more conducive to the transformation of scientific and technological achievements The reform of individual income tax is not achieved overnight Whether it should be adjusted for a certain group alone is also controversial "For example, the medical staff also need to be motivated Do you need to consider it alone?" Chen Zhiyong, Dean of the school of Finance and taxation, Central South University of finance, economics and law, suggested that reducing the tax burden should be considered in the whole plan of the individual income tax issue, not each item should be considered separately You can choose technology to be a shareholder, but the enterprise is afraid to be a "mouse" Because the one-off technology transaction or the reward income from the transformation of scientific and technological achievements may face high pressure of individual income tax, under the current fiscal and tax policies, some researchers are forced to come up with ways to avoid tax, some of them are "running in a long stream" and break up a large sum of money for the transformation of scientific and technological achievements into a small amount to be distributed slowly; some of them are "standing still", and the money lies on the school account first, etc Wait for the policy to loosen But more people choose the way of technology pricing Guo Jipeng, head of Qingdao blue ocean technology trading network, who has worked in the field of scientific and technological achievements transformation for more than ten years, said that in his own situation, more scientific and technological achievements transformation projects adopt the way of scientific and technological achievements being priced and invested into shares, or scientific researchers provide technical advisory services, "less technology transaction transformation with one hammer trading" "If it is distributed in the form of equity, there is no need to pay taxes When you get the dividend, you only have to pay 20% tax " Zhao Feng (pseudonym), head of Tianjin Branch of an innovation service platform, said in an interview that whether it's "running on thin water" or "staying still" or technology shares, what researchers are struggling with is which way can get more reward income However, many enterprises still dare not accept the cooperation of technology pricing and equity, because they are afraid of becoming "mice" of scientific research achievements transformation Wanxin (pseudonym) is the head of an enterprise in Nantong, Jiangsu Province, which is engaged in pipeline detection instruments In 2016, due to the need for technology upgrading within the enterprise, he released the demand to Zhao Feng's innovation service platform Soon, experts accepted the demand and came to the enterprise with technology to discuss cooperation After chatting for less than half an hour, WAN Xin and the experts parted unhappily "No way to communicate." He said that the technology of experts could not be directly applied and was far from the technical principle of the company Engaged in the work of "science and technology intermediary" for more than ten years, Guo Jipeng noticed that even though the scientific and technological achievements of colleges and universities are willing to go out of the laboratory, there are still few that can truly meet the market demand and produce market economic benefits Many scientific research achievements are still in the early stage of commercial development, and enterprises often dare not undertake them "Enterprises want to make profits They can use their favorite technology when they use it However, most of the University's scientific and technological achievements are far from being directly used by enterprises." Zhang Xiaoyu also expressed his concern: now some teachers regard enterprises as "experimental fields" and take their scientific and technological achievements to enterprises for experiments, and enterprises become "mice" "Inequality of status" in Colleges and universities makes the transformation "difficult to produce" The deeper reason why enterprises are afraid of being "mice" may also lie in the lack of enough and excellent scientific and technological achievements to be transformed, and because transformation rewards are often included in the calculation of individual income tax of "wage and salary income", many scientific and technological achievements are often "locked" in the laboratory, or encounter "dystocia" in the transformation process "First of all, we need to ask whether all college teachers are motivated to transform scientific and technological achievements." According to Zhao Feng, no matter how many awards there are, no matter how much personal tax will be deducted, a difficult problem to change is that the transformation of scientific and technological achievements often does not help college teachers to evaluate titles and write papers, and there is no assessment index for the transformation of scientific and technological achievements in applied scientific and technological research projects If the transformation of scientific research results is not as good as doing several national key projects, then where is the driving force of transformation? In many colleges and universities, there is such a "status inequality" -- "scientific research, teaching and social services" At the same time, the tendency of attaching more importance to the thesis than to the transformation has always been a serious problem Teachers' enthusiasm for industrialization is not high, and a large number of achievements are "sleeping" in the laboratory According to the compilation of statistics on science and technology of colleges and universities in 2015, the total amount of science and technology funds allocated by all kinds of colleges and universities in China is 124.4 billion yuan, with 82369 patent authorizations, 2257 contract form transfers and less than 3% conversion rate The actual revenue of colleges and universities across the country in the year of selling patents is 540 million yuan, and the actual revenue of technology transfer is 2.6 billion yuan, accounting for 2.5% of the total allocated science and technology funds The conversion rate and industrialization degree of scientific and technological achievements in Chinese universities are lower than the average level of 40% - 60% in developed countries In terms of papers published, in the world famous SCI, EI and cpci-s three major scientific and technological literature retrieval systems over the years, the number of Chinese papers is among the top In 2015, the number of EI (Engineering Index) papers in China was 217300, accounting for 32.0% of the total number of papers in the world, an increase of 20.4% over 2014, and the share increased by 0.4 percentage points, ranking first in the world for three consecutive years The number of papers in cpci-s is the second in the world SCI (Science Citation Index) papers ranked second in the world for the seventh consecutive year, accounting for 16.3% of the world share According to the tendency of "emphasizing research and development, neglecting transformation" and "emphasizing papers, neglecting patents", the newly revised law on promoting the transformation of scientific and technological achievements in 2015 makes it clear that national research and development institutions and institutions of higher learning should establish professional title evaluation, post management and assessment and evaluation systems that conform to the characteristics of the transformation of scientific and technological achievements But whether the policy can be really implemented in Colleges and universities, and how effective it is, can only wait for the test of time.