税收法律中无形资产的定义问题研究

A Study on the Definition of Intangibles in Tax Law

目前我国税法对无形资产尚未有一个范围清晰、内涵明确、适用于不同税种的定义。美国税法典对无形资产定义宽泛,但在具体的法律关系中,某一智力成果是否属于税法上的无形资产并引发纳税义务是事实判断问题,由法院裁决。判例法确立了"只包括交易时的标的无形资产本身,不包括后续开发的或由该无形资产延伸的"无形资产定义重要规则。OECD对无形资产的定义以规范转让定价为价值导向,关注重点是非关联方是否会对类似的无形资产支付相应对价。完善我国税法中无形资产的定义可借鉴美国作法,采取外延宽泛、内涵确定的定义方式,明确无形资产的时间和空间范围,将事实判断引入税法中无形资产的确认过程。

Currently, China's tax laws do not have a clear and unified definition of intangibles. The US tax code defines intangibles broadly. However, in a specific legal relationship, whether an intellectual achievement belongs to intangibles and therefore triggers a tax liability is a matter of fact judgment decided by the court. The case law establishes the important rules for the definition of intangibles that "include only the underlying intangibles at the time of the transaction, those that are subsequently developed or extended by the intangibles are excluded". The OECD's definition of intangibles is value-oriented by regulating transfer pricing, with a focus on whether non-related parties will pay corresponding considerations for similar intangibles. To improve the definition of intangibles in China's tax law, we should learn from the US tax code, adopt a broad extension and clear connotation, and introduce factual judgment into the confirmation process of intangibles in the tax law.