后BEPS时代知识产权所得税收优惠政策国际比较与借鉴

Tax Incentives on IP Income in the Post-BEPS Era:International Comparison and References

为了应对有害税收实践导致的税基侵蚀和利润转移,BEPS第5项行动计划提出基于关联法对存在"实质性活动"的纳税人提供知识产权所得税收优惠,各国对此做出了不同程度的响应。本文对西班牙、卢森堡、荷兰和美国有关知识产权所得的税收优惠政策进行梳理,探讨BEPS第5项行动计划最终成果发布前后这些国家的政策变化,并对我国相关税收优惠政策的调整提出建议。

In order to address base erosion and profit shifting caused by harmful tax practices,the Action Plan 5 of the BEPS project requires to provide IP income tax incentives to taxpayers with substantial activities based on the nexus approach.This paper explores the tax incentives on IP income in Spain,Luxembourg,the Netherlands and the United States,discusses the policy changes in these countries before and after the release of Action Plan 5 of the BEPS project,and finally puts forward relevant suggestions on the improvement of the tax incentives on IP income in China.