知识产权交易所得的认定研究

发布时间：2018-03-31 13:51

本文选题：所得税　切入点：知识产权交易　出处：《中南大学》2014年硕士论文

【摘要】：摘要：知识经济下,知识产权交易活动越来越频繁,其形式也越来越多样化。知识产权交易按其类型可以分为转让、授权及技术服务。我国所得税法是按照所得的性质进行课税,主要包括技术服务费所得、特许权使用费所得、转让财产所得等。因此,对知识产权交易所得进行课税,首先需要对知识产权交易所得进行定性,然后依照类别的性质确定应纳税所得额。但是现实中,知识产权交易所得界限模糊,难以对其准确定性。而我国所得税法缺少对知识产权交易类型的认定标准。美国及台湾地区知识产权课税制度比较成熟,比较重视知识产权类型化分析,这对我国知识产权交易所得的课税有一定借鉴意义。我国所得税法应明确知识产权可以作为“财产”被转让和授权,在认定中应当确定知识产权交易的认定标准,即在知识产权的转让过程中必须转让该知识产权中所有的实质权利或“一个无法拆分的利益”给买受人；知识产权的授权,没有转让该知识产权中的实质权利,但被授权方有权使用；技术服务,仅仅是指服务方利用其技术知识帮助企业或个人解决生产、实践中的困难,不发生技术的转让或授权。
[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.
【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D923.4;D922.22

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