外国球员转会中国的转会费该征什么税

About What Tax Should be Collected from Club Transfer Fee of Foreign Soccer Player

关于外国球员转会中国的转会费该征什么税,首先得厘清转会费的属性问题。理论界对转会费的属性有多种不同的界定,其中技术转让对价说没有考虑到球员不符合专利和非专利技术的要素;违约金说忽视转会制度和违约责任的内在差异;债权转让说不能解释球员转会后将和新俱乐部重新签订合同的问题。转会费应该是原俱乐部要求球员提供服务的权利以及优先和球员续约的权利的对价,是无形资产转让的对价,类似于对球员的"赎身",对此应依我国税法规定征收企业所得税,或依双边条约征税。

Discussing about what tax should be collected from club transfer fee of foreign soccer player,we should fist of all be clear of nature of transfer fee. In theories,there exist different definitions about nature of transfer fee,but in technology transfer theory,player＇s non-conformity of patent and non-patent technology are not considered; in liquidated damage theory,inner differences between club transfer system and liability for breach of contract are ignored; in credit assignment theory,player＇s entry into a contract with new club after transfer cannot be explained. Renewing contract with player preferentially,consideration of intangible assets transfer,similar to player＇s freedom redemption fee. It is proper,according to Chinese Taxation Law,to collect corporate income tax,or collect tax corresponding to bilateral treaties.