Abstract: At present, research institutions and universities have to through a complex approval procedures in technology shares, should pay tax whether or not have obtain income, and incentive measures is difficult to implement. Based on international experience, the authors suggest that, from the legislative level to determine national technology investment management system, optimize processes related systems, improve the pricing mechanism technological intangible assets.

摘要： 当前科研机构和高校在技术入股时，存在技术入股审批程序复杂，强制性技术入股评估作价不尽合理，技术入股未获得收益即征所得税，一些股权激励的措施存在落实难等问题。在国际经验借鉴的基础上，建议国家从立法层面确定技术入股的管理制度、优化相关制度流程、完善技术类无形资产定价机制。