论实质课税原则在进口货物特许权使用费海关估价中的运用

A Study on the Use of Substantive Taxation Principal in Customs Valuation on Royalty License Fee of Imported Goods

特许权许可是国际技术贸易的主要交易形式,在进口货物的同时对外支付专利权、商标权、著作权等特许权使用费的现象日益普遍。"特许权使用费"问题是海关税收征管技术中最具专业性和复杂性的难题之一,一直是海关估价的热点、难点问题。在海关审价中援引实质课税原则,应根据经济目的和经济生活的实质判断特许权使用费是否符合课税要素,分析和探讨运用实质课税原则解决特许权使用费征管难题以及实践中可能存在的问题。

Proprietary right is the main form of international teehonology trade. It is increasingly universal to pay the patent right,trademark right,copyright and other royalties while importing. The is-sue of royalty is one of the most professional and complicated teehonology problems in the tax collection and administration,and it is also the focus and difficulty of customs valuation . The writer has the rich experience of royalty collection and adminastration. Introducing the substantive taxation principle from the perspective of Customs Valuation to judge whether royalty fits the tax elements in light with the es-sence of economic aim and life. The exploration will be implemented on the issues of royalty administra-tion by substantive taxation principle and the possible problems in practice through case study.