跨国并购专利交易的税务问题

Multinational mergering patent trade's tax problem

影响跨国并购中专利交易的一个重要影响因素就是税负考量。外资并购中国企业的专利交易所涉国内税主要为所得税、营业税等。中国企业海外并购当地的专利技术需关注当地的税务问题。国际或双边协调机制对于跨国专利技术转移具有重要作用。

One of the most important considerations during crossborder MA is taxation.The tax concerned for a Foreign-related MA in China includes income tax,business tax,and so on.The tax issue should be focused for overseas MA of patent technology by Chinese company.The international tax coordination system is beneficial to cross-border patent transaction.The due tax amount may be reduced if the transaction structure is properly established for a crossborder patent transaction.