防范专利盒税制成为跨国企业集团避税的工具
发布时间：2018-11-13 12:24
【摘要】：欧洲国家专利盒税制激励的重心是企业创新研发活动过程的知识产权商品化阶段和价值收益阶段,有利于企业赢取和维持持续性竞争优势,但税制本身存在明显漏洞。本文比较了欧洲主要国家的专利盒税制,剖析了跨国企业集团利用专利盒税制漏洞进行避税的典型架构和复杂架构,并提出完善"中国版专利盒税制"、应对税基侵蚀和利润转移(BEPS)、捍卫我国税收权益的政策建议。
[Abstract]:The focus of European patent box tax incentive is the stage of commercialization of intellectual property rights and the stage of value gain in the process of innovation and development of enterprises, which is helpful for enterprises to win and maintain sustainable competitive advantage, but there are obvious loopholes in the tax system itself. This paper compares the patent box tax system in major European countries, analyzes the typical and complex structure of multinational enterprise groups using the loopholes of patent box tax system to avoid tax, and proposes to perfect the "Chinese patent box tax system". The policy suggestion to protect the tax rights and interests of our country should be taken to protect the tax base erosion and profit transfer (BEPS),.
【作者单位】： 天津商业大学商学院;国家税务总局税收科学研究所;
【基金】：天津市哲学社会科学研究规划项目“科技型中小企业创新管理体系构建及实施路径研究”(项目编号:TJGL16-026)的研究成果
【分类号】：F812.42
，
本文编号：2329098
[Abstract]:The focus of European patent box tax incentive is the stage of commercialization of intellectual property rights and the stage of value gain in the process of innovation and development of enterprises, which is helpful for enterprises to win and maintain sustainable competitive advantage, but there are obvious loopholes in the tax system itself. This paper compares the patent box tax system in major European countries, analyzes the typical and complex structure of multinational enterprise groups using the loopholes of patent box tax system to avoid tax, and proposes to perfect the "Chinese patent box tax system". The policy suggestion to protect the tax rights and interests of our country should be taken to protect the tax base erosion and profit transfer (BEPS),.
【作者单位】： 天津商业大学商学院;国家税务总局税收科学研究所;
【基金】：天津市哲学社会科学研究规划项目“科技型中小企业创新管理体系构建及实施路径研究”(项目编号:TJGL16-026)的研究成果
【分类号】：F812.42
，
本文编号：2329098
本文链接：https://www.wllwen.com/guanlilunwen/shuishoucaizhenglunwen/2329098.html
