海关估价视角下的广告营销费问题

Research about the Issues of Advertising Fee and Marketing Fee from the Perspective of Customs Valuation

近年来,广告营销费的海关估价问题不断受到关注。尽管无论国际的《WTO估价协定》还是我国的《中华人民共和国海关审定进出口货物完税价格办法》,广告推广费都不是法定的价格调增项目。但估价实务中,广告营销费是否应调整计入成交价格仍然存在较大争议。本文通过分析《WTO估价协定》及WCO估价技术委员会相关技术文件,对比借鉴美国、加拿大等国家在广告营销费方面的立法及案例,对广告营销费是否在海关审价层面应税进行了深入探讨。同时,针对如何处理关联交易背景下发生的广告营销费,结合BEPS《关于无形资产指南的案例说明》中的相关案例从海关审价角度进一步展开了分析。

In recent years, customs valuation of advertising fee and marketing fee has been the issue which has received increasing interest. Neither the Agreement on Implementation of Article Ⅶ of the General Agreement on Tariffs and Trade 1994 nor the Measures of the General Administration of Customs of the People’s Republic of China Regarding Determination of Customs Value of Imported and Exported Goods stipulate that the advertising and marketing fee are the value additions. However,in the practical operation of customs valuation, there are controversies on whether advertising fee and marketing fee should be included in the transaction value. This paper analysed related technical instruments published by WTO Valuation Agreement and WCO Valuation Technical Committee, compared with relevant regulations and cases in US,Canada,etc. Meanwhile,regarding the issue about how to deal with the advertising fee in the condition of related party transaction, this paper further explored the relevant cases on BEPS’s 'Cases about Guide of Intangible Assets'.