无形资产价值创造与法律归属不一致问题探究——来自专利数据的证据

Research on the Inconsistences of Value Creation and Legal Ownership of Intangible Assets: Evidence from Patent Data

文章通过分析OECD专利数据库中的国际合作数据,对照世界主要国家在专利的国内发明外国所有和海外发明国内所有数据,发现无形资产的价值创造与法律归属不一致的现象广泛存在。欧美发达国家在专利的跨国流动和利用全球研发上都体现出卓越的能力,特别是其全球研发布局能够实现在价值链分配上的巨大获利。由于专利价值与法律权属的绑定,中国在越来越多地成为欧美国家海外研发机构地的过程中,就会因为无法获得与其贡献相匹配的价值而导致税收利益受损。按照BEPS提出的无形资产价值创造理论,分配无形资产的收益将会给中国这样价值创造地国家带来税收利益上的修正。

By analyzing the international cooperation data in the OECD patent database, the article finds that the value creation of intangible assets is inconsistent with the legal attribution through the comparison of all data of foreign ownership of domestic inventions and domestic ownership of inventions made abroad in major countries in the world.Developed countries in Europe and the United States have demonstrated superior capabilities in the international transfer of patents and in the use of global research and development ability.By locating the global R&D in counties in their disposal, multinational companies of these developed countries achieve huge profit in the distribution of value chains.Due to the binding of patent value distribution and legal ownership, China is becoming a foreign research and development location for Europe and the United States, and its tax benefit is damaged because it cannot obtain the value that matches its contribution.According to the intangible asset value creation theory proposed by BEPS, the income of intangible assets will be adjusted to bring tax benefits to countries like China.