中、韩、美实施《海关估价协议》的立法与执法比较——从涉特许权费、软件费、生产援助的热点案件说起

A Comparison of Legislation and Enforcement among China,South Korea and the US in Implementing Customs Valuation Agreement( CVA)——Departing from the Hot Cases on Royalties,Software Fees and Assist

特许权费、许可证费、软件费、海关法上的援助等项目是否应当计入进口商品的完税价格,是近期海关估价的热点问题,在其他入世较早的国家中也是争议焦点。经过对中国、美国和韩国实践的比较,我们可以发现中国偏离了《海关估价协议》,存在双重征税。从企业的角度来说,的确有将货款作为特许权费进行支付降低税负的动机,但是不能因为企业的这种冲动就把所有的特许权费计入到成交价格之中,因为这种做法必然会造成同一种费用既被作为货物又被作为服务处理的矛盾和冲突。许多跨国公司及科技企业的发展也都会因为这项政策而受到重大的影响。另一方面,海关有强烈的意愿要扩大《海关估价协议》项下的补税,特许权费成为关注的重点。

Whether royalties, lieense fees, software fees and assist should be included in eustoms value is reeently a hot issue in eustoms valuation in China as well as in those eountries that entered into the WTO earlier. Through a eomparison among China, the US and South Korea in the practiee of eus- toms valuation, it is diseovered that China deviates from the rules provided in CVA and imposes duplicate taxation. From the perspeetive of businesses, there exists the intention to reduee the tax burden by disguising the payment for the goods as royalties and license fees. However, the intention should not be taken as the ground to ealeulate the royalties and lieense fees into the transaetion value sinee this practiee will inevitably lead to the eonfliet or dilemma that the same payment is dealt with on the basis of both goods and service. In particular, the development of many multinational companies and high-teeh eompanies are undergoing tremendous impaet from this praetiee. Nevertheless, the eustoms administration has the strong intention to inerease tax reeovery under CVA, and thus royalties and lieense fees turn into a big eoneern for eustoms. The paper lists out the risks and recommendations of eustoms valuation through a eomparison of enforcement among different eountries.