营销性无形资产税基划分:从独立交易原则到市场溢价理论

Marketing Intangibles’ Tax Base Division:——From the Arm’s Length Principle to the Market Premium Theory

为解决无形资产的国际税基划分需求, OECD在独立交易原则下开发了利润法。然而,相关实践表明,利润法无法适用于营销性无形资产税基划分。针对营销性无形资产税基的划分,我国创造性地提出了市场溢价理论。相对于独立交易原则,市场溢价理论更具规则合理性和法律实施学价值。建议下一步通过规则完善与在国际税收合作中全方位推广其国际影响力两大措施推动市场溢价理论的发展。

In order to meet the tax base division of intangibles, the international society has developed profit methods under the Arm, Length Principle. However, it is not suited to marketing intangibles. The Market Premium Theory is a creative idea proposed by China. Comparing with Arm’s Length Principle, the Market Premium Theory is both of rule reasonableness and law enforcement values. The next step to promote its development relies two measures: the first measune is to perfect its specific rules. While the second to amplify its international influence from all - division in international tax cooperation.