关于海关估价中“专利和专有技术使用费”应税判定的探讨

A Probe into the Determination of Dutiability of Royalties Payment for Patent and Proprietary Technology

随着现代科学技术的发展,进口货物涉及专利和专有技术交易的情况也日益增多,专利和专有技术使用费也逐渐成为海关估价实践中面临的重要问题。本文论述了专利或专有技术使用费与进口货物构成"有关"的三种类型关系的实质,并分别就这三种类型关系中专利或专有技术使用费是否应税进行探讨。随着我国逐步融入垂直专业化国际分工体系,涉及专利或专有技术使用费的中间产品进口量也不断增加。本文认为判定中间产品相关的专利或专有技术使用费是否应税,关键在于确定专利或专有技术使用费指向的对象,确定进口的中间产品是否已经包含所许可的专利或专有技术、或是否利用所许可的专利或专有技术生产加工的。本文还对机械和化工及药品行业中中间产品所涉及的专利或专有技术使用费问题展开分析。

With the development of modern science and technology,there are more and more import involving transaction of patent and proprietary technology,whose royalties have gradually become an important issue in the practice of customs valuation. The articles discusses the essence of the three types of relations between patent or proprietary technology and import goods and investigate whether the patent or proprietary technology should be dutiable under the three categories of relations. As China is more and more engaged in the vertical professional division in international trade,the import of intermediary products involving patent or proprietary technology is increasing. This article argues that the key to ascertaining the dutiability of the patent or proprietary technology involved in the intermediary products is to determine the object that the royalties are paid to,whether the patent or proprietary technology is incorporated in the intermediary products or whether the franchised patent or proprietary technology is applied in the process of manufacture. The royalties payment for patent or proprietary technology involved in the intermediary products in mechanical,chemical and medical industries are discussed in the article.