本文關(guān)鍵詞： 技術(shù)引進(jìn) 國際重復(fù)征稅 國際稅收饒讓抵免　出處：《中國政法大學(xué)》2011年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著我國經(jīng)濟(jì)、科技和社會(huì)高速發(fā)展,一方面,中國需要引進(jìn)發(fā)達(dá)國家一些高新技術(shù);另一方面,近些年來,中國在不少領(lǐng)域的應(yīng)用性技術(shù)研發(fā)突飛猛進(jìn),既滿足國內(nèi)經(jīng)濟(jì)社會(huì)需求,也在向國外輸出,并且近年來,技術(shù)出口逐年快速增長。但由于國際重復(fù)征收所得稅以及各國采取消除重復(fù)征收所得稅措施不盡相同,一定程度上影響著高新技術(shù)在全球范圍的應(yīng)用。目前中國與相關(guān)國家簽署執(zhí)行的稅收協(xié)定中,多數(shù)發(fā)達(dá)國家沒有給予中國在技術(shù)特許權(quán)使用費(fèi)等方面稅收饒讓抵免待遇,一定程度上也影響著我國為吸引外國高新產(chǎn)業(yè)技術(shù)而給予的減免稅優(yōu)惠措施的實(shí)施效果;此外,中國采取限額抵免措施消除國際重復(fù)征稅問題,一定程度上也影響著中國企業(yè)參與國際技術(shù)市場(chǎng)的競(jìng)爭力。 本文主要圍繞技術(shù)引進(jìn)特許權(quán)使用費(fèi)及技術(shù)引進(jìn)相關(guān)業(yè)務(wù)收入等所得稅國際重復(fù)征稅、消除措施,國際稅收饒讓抵免等問題,以事例分析的方式論證消除國際重復(fù)征稅、國際稅收饒讓抵免對(duì)我國采取減免稅政策鼓勵(lì)外國高新技術(shù)進(jìn)入中國的影響,以及中國以全額抵免措施增加中國企業(yè)在國際技術(shù)市場(chǎng)上的競(jìng)爭力。這對(duì)當(dāng)前中國稅收立法和雙邊稅收協(xié)定談判具有重要現(xiàn)實(shí)意義,也對(duì)廣大從事技術(shù)進(jìn)出口業(yè)務(wù)和技術(shù)進(jìn)出口管理的企業(yè)具有很好的參考價(jià)值。 本文共分四部分,各部分主要內(nèi)容如下: 第一章為技術(shù)引進(jìn)涉及所得稅收問題,主要是以技術(shù)許可引進(jìn)交易業(yè)務(wù)為基礎(chǔ),通過國際稅收管轄權(quán)分析,并經(jīng)過事例計(jì)算方式分析在中國和技術(shù)出口國繳納所得稅情況。 第二章為國際重復(fù)征稅與消除辦法,簡要論述國際重復(fù)征稅與消除重復(fù)征稅措施,重點(diǎn)以中國與相關(guān)國家之間稅收協(xié)定相關(guān)內(nèi)容為基礎(chǔ),分析中國與外國之間雙邊稅收協(xié)定消除技術(shù)引進(jìn)所涉及到的重復(fù)征收所得稅問題。 第三章論述稅收饒讓抵免,主要是把稅收優(yōu)惠與饒讓抵免相結(jié)合,通過中國與相關(guān)國家之間稅收協(xié)定關(guān)于饒讓抵免約定內(nèi)容,分析饒讓抵免對(duì)稅收優(yōu)惠實(shí)現(xiàn)的影響。同時(shí),分析實(shí)踐中采取包稅條款做法的不當(dāng)之處。 第四章主要是通過前面幾章的分析,進(jìn)一步提出三個(gè)方面建議:一是進(jìn)一步加強(qiáng)國際稅收協(xié)商統(tǒng)一消除技術(shù)特許權(quán)使用費(fèi)重復(fù)征稅措施,促進(jìn)技術(shù)全球化應(yīng)用;二是中國政府與相關(guān)國家就技術(shù)特許權(quán)使用費(fèi)等所得稅進(jìn)一步協(xié)商,促進(jìn)境外高新技術(shù)引進(jìn)到中國;三是改進(jìn)中國在技術(shù)出口所得稅收政策,促進(jìn)中國技術(shù)進(jìn)入國際市場(chǎng)。
[Abstract]:With the rapid development of our economy, science and technology and society, on the one hand, China needs to introduce some high and new technologies from developed countries; on the other hand, in recent years, China has made rapid progress in the development of applied technologies in many fields. It not only meets the domestic economic and social needs, but also exports to foreign countries. In recent years, the export of technology has been increasing rapidly year by year. However, because of the international repeated income tax and the measures taken by various countries to eliminate the repeated collection of income tax, To a certain extent, it affects the global application of high and new technology. At present, most developed countries have not given China the tax concession treatment in terms of technology royalties and other aspects of the tax concessions that China has signed and implemented with relevant countries. To a certain extent, it has also affected the implementation effect of the preferential measures for tax reduction and exemption granted by China in order to attract foreign high-tech industrial technology. In addition, China has adopted cap-and-credit measures to eliminate the problem of international double taxation. To some extent, it also affects the competitiveness of Chinese enterprises to participate in the international technology market. This paper mainly focuses on the issues of international double taxation of income tax such as royalties of technology introduction and related business income of technology introduction, elimination measures, international tax allowance credit and so on, and demonstrates the elimination of international double taxation by way of case analysis. The impact of the International tax concession Credit on China's adoption of the policy of tax reduction and exemption to encourage foreign high and new technology to enter China, As well as China's full credit measures to increase the competitiveness of Chinese enterprises in the international technology market. This is of great practical significance to China's current tax legislation and bilateral tax treaty negotiations. Also engaged in technology import and export business and technology import and export management enterprises have good reference value. This paper is divided into four parts. The main contents of each part are as follows:. The first chapter deals with the problem of income tax related to technology introduction, which is mainly based on the business of technology license import and trade, through the analysis of international tax jurisdiction, and the analysis of income tax payment in China and technology exporting country by example calculation method. Chapter two is the international method of double taxation and elimination, which briefly discusses the measures of international double taxation and elimination of double taxation, focusing on the relevant contents of tax treaties between China and relevant countries. This paper analyzes the problem of double collection of income tax involved in the bilateral tax treaty between China and foreign countries. The third chapter discusses the tax concession credit, which mainly combines tax preference with Rao concession credit, analyzes the impact of Rao credit on the realization of tax preference through the tax agreement between China and relevant countries. Analysis of the practice of the practice of the practice of tax clauses improper. Chapter 4th is mainly through the analysis of the previous chapters, further put forward three suggestions: first, to further strengthen the international tax consultation and unified elimination of technology royalties double taxation measures to promote the application of technology globalization; Second, the Chinese government and relevant countries should further consult with other countries on income tax, such as technology royalties, so as to promote the introduction of foreign high and new technologies to China, and third, to improve China's tax policy on the export of technology and to promote China's technology access to the international market.
【學(xué)位授予單位】：中國政法大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2011
【分類號(hào)】：D996.3;F812.42

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