技术引进的国际税法问题研究

发布时间：2018-02-13 14:48

本文关键词： 技术引进国际重复征税国际税收饶让抵免　出处：《中国政法大学》2011年硕士论文　论文类型：学位论文

【摘要】：随着我国经济、科技和社会高速发展,一方面,中国需要引进发达国家一些高新技术;另一方面,近些年来,中国在不少领域的应用性技术研发突飞猛进,既满足国内经济社会需求,也在向国外输出,并且近年来,技术出口逐年快速增长。但由于国际重复征收所得税以及各国采取消除重复征收所得税措施不尽相同,一定程度上影响着高新技术在全球范围的应用。目前中国与相关国家签署执行的税收协定中,多数发达国家没有给予中国在技术特许权使用费等方面税收饶让抵免待遇,一定程度上也影响着我国为吸引外国高新产业技术而给予的减免税优惠措施的实施效果;此外,中国采取限额抵免措施消除国际重复征税问题,一定程度上也影响着中国企业参与国际技术市场的竞争力。本文主要围绕技术引进特许权使用费及技术引进相关业务收入等所得税国际重复征税、消除措施,国际税收饶让抵免等问题,以事例分析的方式论证消除国际重复征税、国际税收饶让抵免对我国采取减免税政策鼓励外国高新技术进入中国的影响,以及中国以全额抵免措施增加中国企业在国际技术市场上的竞争力。这对当前中国税收立法和双边税收协定谈判具有重要现实意义,也对广大从事技术进出口业务和技术进出口管理的企业具有很好的参考价值。本文共分四部分,各部分主要内容如下: 第一章为技术引进涉及所得税收问题,主要是以技术许可引进交易业务为基础,通过国际税收管辖权分析,并经过事例计算方式分析在中国和技术出口国缴纳所得税情况。第二章为国际重复征税与消除办法,简要论述国际重复征税与消除重复征税措施,重点以中国与相关国家之间税收协定相关内容为基础,分析中国与外国之间双边税收协定消除技术引进所涉及到的重复征收所得税问题。第三章论述税收饶让抵免,主要是把税收优惠与饶让抵免相结合,通过中国与相关国家之间税收协定关于饶让抵免约定内容,分析饶让抵免对税收优惠实现的影响。同时,分析实践中采取包税条款做法的不当之处。第四章主要是通过前面几章的分析,进一步提出三个方面建议:一是进一步加强国际税收协商统一消除技术特许权使用费重复征税措施,促进技术全球化应用;二是中国政府与相关国家就技术特许权使用费等所得税进一步协商,促进境外高新技术引进到中国;三是改进中国在技术出口所得税收政策,促进中国技术进入国际市场。
[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.
【学位授予单位】：中国政法大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D996.3;F812.42

【相似文献】