一、现行税制不利于知识产权产生和流通的表现。知识产权税收不仅包含着普遍存在的纳税人和税收当局之间的利益冲突,同时知识产权还促进税收体制的不断改革以使其适应自身发展的需求。而这种既包含利益冲突又相互促进的特殊互动关系没有引起适当的关注,致使现行税制不利于甚至 First, the current tax system is not conducive to the performance of intellectual property and circulation. Intellectual property tax not only contains the conflicts of interest between the ubiquitous taxpayers and tax authorities, but also promotes the continuous reform of the tax system so that it adapts to the needs of its own development. However, this special interaction involving both conflict of interest and mutual promotion has not given due attention, making the current tax system not conducive to even