本文選題：所得稅　切入點：知識產(chǎn)權(quán)交易　出處：《中南大學(xué)》2014年碩士論文

【摘要】：摘要：知識經(jīng)濟下,知識產(chǎn)權(quán)交易活動越來越頻繁,其形式也越來越多樣化。知識產(chǎn)權(quán)交易按其類型可以分為轉(zhuǎn)讓、授權(quán)及技術(shù)服務(wù)。我國所得稅法是按照所得的性質(zhì)進行課稅,主要包括技術(shù)服務(wù)費所得、特許權(quán)使用費所得、轉(zhuǎn)讓財產(chǎn)所得等。因此,對知識產(chǎn)權(quán)交易所得進行課稅,首先需要對知識產(chǎn)權(quán)交易所得進行定性,然后依照類別的性質(zhì)確定應(yīng)納稅所得額。但是現(xiàn)實中,知識產(chǎn)權(quán)交易所得界限模糊,難以對其準(zhǔn)確定性。而我國所得稅法缺少對知識產(chǎn)權(quán)交易類型的認定標(biāo)準(zhǔn)。美國及臺灣地區(qū)知識產(chǎn)權(quán)課稅制度比較成熟,比較重視知識產(chǎn)權(quán)類型化分析,這對我國知識產(chǎn)權(quán)交易所得的課稅有一定借鑒意義。我國所得稅法應(yīng)明確知識產(chǎn)權(quán)可以作為“財產(chǎn)”被轉(zhuǎn)讓和授權(quán),在認定中應(yīng)當(dāng)確定知識產(chǎn)權(quán)交易的認定標(biāo)準(zhǔn),即在知識產(chǎn)權(quán)的轉(zhuǎn)讓過程中必須轉(zhuǎn)讓該知識產(chǎn)權(quán)中所有的實質(zhì)權(quán)利或“一個無法拆分的利益”給買受人；知識產(chǎn)權(quán)的授權(quán),沒有轉(zhuǎn)讓該知識產(chǎn)權(quán)中的實質(zhì)權(quán)利,但被授權(quán)方有權(quán)使用；技術(shù)服務(wù),僅僅是指服務(wù)方利用其技術(shù)知識幫助企業(yè)或個人解決生產(chǎn)、實踐中的困難,不發(fā)生技術(shù)的轉(zhuǎn)讓或授權(quán)。
[Abstract]:Absrtact: under the knowledge economy, intellectual property trade activities are more and more frequent and its forms are becoming more and more diversified.Intellectual property transactions can be classified into transfer, authorization and technical services according to their type.The income tax law of our country is to tax according to the nature of income, including the income of technical service charge, royalty income, income from transfer property and so on.Therefore, in order to tax the income of intellectual property transactions, it is necessary to first define the income of intellectual property transactions, and then determine the taxable income according to the nature of the category.However, in reality, the boundary of intellectual property transaction income is blurred, it is difficult to accurately define it.But our country income tax law lacks to the intellectual property right transaction type confirmation standard.The tax system of intellectual property in the United States and Taiwan is relatively mature and attaches more importance to the analysis of the types of intellectual property, which has certain reference significance for the taxation of income from intellectual property transactions in China.The income tax law of our country should make it clear that intellectual property can be transferred and authorized as "property".That is, in the course of the transfer of intellectual property all substantive rights or "an unbreakable interest" in the intellectual property must be transferred to the buyer; the authorization of the intellectual property does not transfer the substantive right in that intellectual property,However, the authorized party has the right to use it; the technical service only refers to the use by the service party of its technical knowledge to help the enterprise or individual to solve the difficulties in production, practice, and no transfer or authorization of technology.
【學(xué)位授予單位】：中南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：D923.4;D922.22

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