本文選題：專利盒 + 稅基侵蝕與利潤(rùn)轉(zhuǎn)移��； 參考：《稅務(wù)與經(jīng)濟(jì)》2017年04期

【摘要】：為降低無(wú)形資產(chǎn)產(chǎn)生收入的實(shí)際稅負(fù),以鼓勵(lì)企業(yè)的研發(fā)活動(dòng)和科研成果的轉(zhuǎn)化,歐盟多國(guó)引入了專利盒稅制。同時(shí),為吸引無(wú)形資產(chǎn)向本國(guó)轉(zhuǎn)移,各國(guó)競(jìng)相放寬享受專利盒稅制的限制條件,然而卻被跨國(guó)公司的避稅安排所利用,進(jìn)而誘發(fā)了跨國(guó)稅基侵蝕問(wèn)題。對(duì)此,經(jīng)合組織制定實(shí)質(zhì)性活動(dòng)標(biāo)準(zhǔn)和關(guān)聯(lián)法,并要求包括中國(guó)在內(nèi)的參與國(guó)均以此審視本國(guó)相關(guān)稅制。其中,實(shí)質(zhì)性活動(dòng)標(biāo)準(zhǔn)可有效遏制稅基侵蝕問(wèn)題,并與專利盒稅制正當(dāng)性基礎(chǔ)的內(nèi)在邏輯相一致。但關(guān)聯(lián)法的規(guī)定已超出落實(shí)此標(biāo)準(zhǔn)之必要,不利于納稅人的經(jīng)濟(jì)自由和專利盒制度本身目的的實(shí)現(xiàn)。因此,中國(guó)在落實(shí)經(jīng)合組織的標(biāo)準(zhǔn)時(shí)應(yīng)當(dāng)對(duì)二者區(qū)別對(duì)待,貫徹實(shí)質(zhì)性活動(dòng)標(biāo)準(zhǔn)的同時(shí),批判借鑒關(guān)聯(lián)法的規(guī)定。
[Abstract]:In order to reduce the actual tax burden on the income generated by intangible assets and to encourage the R & D activities of enterprises and the transformation of scientific research results, many EU countries have introduced the patent box tax system. At the same time, in order to attract intangible assets to transfer to their own countries, countries are competing to relax the restrictions of the patent box tax system. However, they are used by the tax avoidance arrangements of multinational corporations, which leads to the problem of transnational tax base erosion. In response, the OECD has set standards for substantive activities and relevance laws, and has asked participating countries, including China, to look at their own tax systems. Among them, the substantial activity standard can effectively contain the problem of tax base erosion, and is consistent with the inherent logic of the legitimate basis of the patent box tax system. However, the relevant law has exceeded the necessity of implementing this standard, which is not conducive to the taxpayer's economic freedom and the realization of the patent box system itself. Therefore, when implementing the OECD standard, China should treat the two differently and implement the substantive activity standard while criticizing and drawing lessons from the provisions of the association law.
【作者單位】： 廈門大學(xué)法學(xué)院;
【基金】：國(guó)家社科基金重點(diǎn)項(xiàng)目“應(yīng)對(duì)BEPS背景下完善中國(guó)反避稅法律體系研究”(項(xiàng)目編號(hào):14AZD153)的階段性成果
【分類號(hào)】：D996.3
，

本文編號(hào)：1925324