中外双边税收协定中的特许权使用费认定及完善

The Identification of Royalties in Chinese Tax Treaties and Its Improvement

中外双边税收协定是我国对跨国无形资产交易所得课税的最主要法律依据,然而,其关于特许权使用费的认定规定所显现的不确定性和笼统性阻碍了协定公平价值的实现和消除双重征税功能的发挥,也对我国涉外无形资产投资走向产生消极影响。鉴于产生特许权使用费的跨国无形资产交易模式及其特征各异,需要从典型交易模式这一微观视角出发对特许权使用费认定问题进行观察,也需要遵循“交易实质重于形式”原则探寻特许权使用费认定的路径,通过梳理交易中占有、使用、收益及处分4项权能之间的关系来思考和完善建议。

Royalties,as a kind of taxable income under Chinese taxation treaties,refers to a payment to an owner for the use of,or the right to use,intellectual property,know-how and ICSE.As the most important resource of international tax law,the double taxation treaties between China and the other contacting countries shall stipulate accurate and detailed rules to define the nature of different intangible property transactions.However,the existing rules display a high level of vagueness and uncertainty,which constitutes not only a significant impediment to the function of double taxation treaties as to promote fairness and eliminate double taxation,and also a negative influence on international intangible investment.To improve the current rules,the principle of“the nature over form”shall be followed closely.