Abstract: This paper sorts out the corporate and personal income tax laws and policies for Scientific and Technological (S&T) Achievements and Intellectual Property Rights(IPR) equity, and analyzes the main problems of the S&T and IPRs equity deferred tax policy, and proposes policy recommendations to implement the equity deferred tax policy in depth. It is necessary to clearly stipulate that the corporate and personal equity income tax should be paid when these equities are recovered, liquidated or transferred. It is necessary to divide the equity according to the proportion of the agreement between corporate and the inventor in service at first and the corporate and the inventor pay the corporate and personal income tax respectively according to the actual equity obtained in the final. It is necessary to further clarify the content of the original value and rational tax and fees for the S&T and IPRs equity. It is also necessary to incorporate the S&T and IPRs license equity into the scope of the equity deferred tax policy and make the income tax policies of technology transfer and the S&T and IPRs equity be relatively balanced.