生物技术资本化的相关法律问题研究

发布时间：2018-05-08 04:20

本文选题：生物技术 + 资本化　；参考：《复旦大学》2012年硕士论文

【摘要】：随着生物技术的飞速发展和投融资的兴起,生物技术资本化日益广泛,在国际贸易中得到广泛运用。在《公司法》中对于技术资本化中所涉及的技术出资问题作出了一般规定,但根本没有关于生物技术资本化的相关规定。在生物技术出资比例的特殊性、生物技术资本化中税收的法律问题、生物技术安全和伦理的法律思考等问题上,上述规范均未做界定。生物技术资本化产生于国际贸易实践,但长久以来从法律领域吸取了很多东西,由此产生的问题是法律理论与商业实践相互交织的问题,其理论问题将直接影响其在实践中的操作。要深刻理解生物技术资本化并准确把握其发展方向,必须结合法律理论和商业实践对其进行全面分析,这也正是本文的特点。如上所述,虽然有《公司法》,但不可避免地会出现新情况新问题,需要有新的法律规定。特别在实践操作中经常出现技术出资比例过高的现象,也存在无形资产投资入股中免税逃税的问题。因此本文将对其法律理论和实践操作做一梳理,在此基础上来探讨生物技术资本化在中国的法律问题。同时,生物技术资本化越来越普遍。但中国立法的实践和观点却未统一,对有些问题的界定始终模糊。所以有必要从理论和实践,国际通行做法等角度试图对一些问题做出一个较为明确的回答。本文从法律理论和商业实践角度,以《公司法》中无形资产入股的知识产权定义为引点,通过梳理若干国家相关法规和案例,讨论理论和实践中的问题,就以知识产权为载体的生物技术资本化的可行性论证和如何资本化及其一系列问题进行探讨。本文所要解决的主要问题包括：《公司法》之下技术资本化中知识产权概念的特征和意义、生物技术可专利性的探索、生物技术出资比例的特殊性、生物技术资本化中税收的法律问题、生物技术安全和伦理的法律思考等。在此基础上,总结生物技术资本化的立法思考和展望。本文的研究以《公司法》第27条知识产权可以入股为主线,主要分析国内有关生物技术资本化中相关法律问题的案例,以探讨生物技术资本化中的相关法律问题。并寻求解决的对策,以期让中国在生物技术资本化的立法更加清晰明确,指导和规范中国企业或个人能更好地运用生物技术资本化的规则为经济发展服务。
[Abstract]:With the rapid development of biotechnology and the rise of investment and financing, biotechnology capitalization has been widely used in international trade. In the Company Law, there is a general regulation on the technical investment involved in the capitalization of technology, but there is no relevant regulation on the capitalization of biotechnology at all. The above regulations have not been defined on the particularity of the proportion of biotechnology investment, the legal problems of taxation in the capitalization of biotechnology, the safety of biotechnology and the legal thinking of ethics. The capitalization of biotechnology comes from the practice of international trade, but for a long time it has absorbed a lot of things from the legal field. The problem arising from this is the intertwining of legal theory and commercial practice. Its theoretical problems will directly affect its operation in practice. In order to understand the capitalization of biotechnology and accurately grasp its developing direction, it is necessary to analyze it comprehensively in combination with legal theory and commercial practice, which is also the characteristic of this paper. As mentioned above, although there is Company Law, there will inevitably be new situations and problems that require new legal provisions. Especially in practice, the phenomenon that the proportion of technical investment is too high and the problem of tax exemption and tax evasion in the investment of intangible assets. Therefore, this paper will sort out its legal theory and practice, and discuss the legal problems of biotechnology capitalization in China. At the same time, biotechnology capitalization is becoming more and more common. However, the practice and viewpoint of Chinese legislation are not unified, and the definition of some problems has always been vague. Therefore, it is necessary to make a clear answer to some questions from the point of view of theory and practice, international practice and so on. From the angle of legal theory and commercial practice, this paper discusses the problems in theory and practice by combing the relevant laws and cases of several countries, taking the definition of intellectual property rights as the lead point in the definition of intellectual property rights of intangible assets in the Company Law. This paper discusses the feasibility demonstration, how to capitalize and a series of problems on the capitalization of biotechnology based on intellectual property. The main problems to be solved in this paper include: the characteristics and significance of the concept of intellectual property in the capitalization of technology under Company Law, the exploration of the patentability of biotechnology, the particularity of the proportion of investment in biotechnology. The legal issues of taxation in the capitalization of biotechnology, the legal consideration of biotechnology safety and ethics, etc. On this basis, the paper summarizes the legislative thinking and prospect of biotechnology capitalization. This paper takes Article 27 of Company Law as the main line, mainly analyzes the domestic cases of the relevant legal issues in the capitalization of biotechnology, in order to explore the relevant legal issues in the capitalization of biotechnology. The author hopes to make China's legislation on the capitalization of biotechnology more clear and clear, and to guide and standardize Chinese enterprises and individuals to make better use of the rules of biotechnological capitalization to serve the economic development.
【学位授予单位】：复旦大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：D922.291.91

【参考文献】