生命科技企业知识产权海外布局的税务考量

Tax Considerations for the Overseas IP Layout of Life Sciences Enterprises

在我国“走出去”战略快速发展的背景下,以研发费用投入高、无形资产价值大、拥有众多专利技术成果为显著特点的生命科技企业也在走向国际化。在此过程中,知识产权海外布局成为生命科技企业能否成功进军全球市场的重要考量。本文调研了生命科技企业向境外转让知识产权的常用目的地,并从税务和转让定价角度分析了境内企业向境外子公司转让知识产权过程中和转让后需要考虑的税务问题,包括转让方式的选择、转让对价的确定、转让前后所涉及的交易、税务成本和可能享受的潜在税收优惠等,在此基础上从税务角度为生命科技企业优化知识产权海外布局及降低海外知识产权开发成本提出建议。

With the rapid development of China's"going out"strategy,life sciences enterprises which are characterized by significant R&D investment,high value of intangible assets and possessing of many patented technologies,are expanding their operations globally.In this process,the overseas IP layout has become an important consideration for life sciences enterprises to successfully enter the global market.This paper studies the popular destinations for life sciences enterprises to make outbound IP transfers,and analyzes the tax issues that need to be considered before and after making outbound IP transfers from the perspectives of tax and transfer pricing,including the options of IP transfer,the fair market value of IPs,the related party transactions before and after the IP transfer,tax costs,potential tax incentives,etc.On this basis,the paper puts forward recommendations for Chinese life sciences enterprises to optimize their overseas IP layout and reduce overseas IP development costs from the perspective of taxation.