专利跨境交易避税问题的对策研究

A Countermeasure Research on Tax Avoidance of Cross-border Patent Transactions

在知识经济时代,无形资产尤其是具有较强独创性的专利,日益成为跨国公司获取利润的主要载体。相比传统的有形资产交易,专利的跨境关联交易由于其存在价值难以评估且交易相对灵活的特点,避税的手段和形式较为多样化,成为各国税务管理部门重点关注的对象。本文归纳了典型的专利避税模式和部分国家的有关税制特点,并对我国税务管理部门提出了制度和管理上的建议,同时对"走出去"企业税收风险防控也提供了应关注的内容和环节。

In the era of knowledge economy, intangibles especially those with strong originality, have increasingly become the main approach for MNEs to obtain profits, especially in the circumstance of patents transaction. Compared with the traditional tangibles transaction, the cross-border patent transactions are difficult to evaluate and the transaction is relatively flexible. The means and forms of tax avoidance are diversified, which has become the administration focus of tax authorities around the world. The paper summarizes the typical patent tax avoidance model and tax system features of selected countries, and puts forward relevant suggestions for Chinese tax authorities to improve. Some concerned contents and links for tax risk prevention and control of "Going-out” enterprises are also provided.