数字经济下特许权使用费认定的问题研究

发布时间：2019-02-25 19:50

【摘要】：随着社会经济的发展,数字经济作为信息通讯变革过程的产物,它的出现给传统的经济贸易带来巨大改变,跨国贸易得到了蓬勃发展,尤其以无形资产形式的贸易成为该背景下的典型代表,而无形资产作为一种高技术附加值得交易客体,往往会形成特许权使用费,而数字经济下新兴交易模式层出不穷,使得这些无形资产交易变得复杂隐蔽,并且造成传统国际税收规则难以适用,从而引起世界各国对数字经济下特许权使用费的重点关注。在数字经济下,特许权使用费的认定变得更加复杂,本文其中就特许权使用费与营业利润、劳务费用之间的关系分析,从传统经济下特许权使用费的基础理论入手,并结合当前数字经济的特征以及该背景下出现的一系列挑战,来阐述该背景下的特许权使用费认定的问题。不仅如此,由于数字经济的发展而造成了传统的常设机构原则受到一定冲击,使得难以适用当前的商业模式,从而直接影响到特许权使用费所得的认定性质。因此本文还探讨了常设机构在数字经济背景下对特许权使用费认定的影响。本文总结借鉴了国际组织出台的相关条文,首先对特许权使用费的具体概念及相关理论,数字经济的内涵和特征进行了剖析。再结合当前经济下出现的典型的商业模式,分析特许权使用费的认定的挑战,创新地运用各种案例对这种挑战进行详细描述,总结出其中所得定性规律。在本文最后介绍了我国当前特许权使用费的立法现状,找出不足之处并最后为我国完善法律法规及应对数字经济挑战提出有用建议。
[Abstract]:With the development of social economy, digital economy, as the product of the process of information and communication reform, has brought great changes to the traditional economy and trade, and the transnational trade has been developed vigorously. Especially, the trade in the form of intangible assets becomes the typical representative under this background, and the intangible assets, as a kind of high-tech adjunct worth trading object, tend to form royalties, and the emerging trading models emerge endlessly in the digital economy. Because of the complexity and concealment of these intangible asset transactions, the traditional international tax rules are difficult to be applied, which causes the world to pay more attention to royalties in the digital economy. In the digital economy, the determination of royalties becomes more complex. In this paper, the relationship between royalties, operating profits and labor costs is analyzed, starting with the basic theory of royalties under the traditional economy. Combined with the characteristics of the current digital economy and a series of challenges in this context, this paper expounds the issue of royalty determination under this background. Moreover, due to the development of digital economy, the traditional principle of permanent establishment has been impacted to a certain extent, which makes it difficult to apply the current business model, thus directly affecting the nature of the recognition of royalties. Therefore, this paper also discusses the impact of permanent establishment on royalty determination under the background of digital economy. This paper summarizes and draws lessons from the relevant provisions issued by international organizations. Firstly, it analyzes the specific concept and relevant theory of royalties, and the connotation and characteristics of digital economy. Combined with the typical business model in the current economy, this paper analyzes the challenge of determining royalties, uses various cases to describe this challenge in detail, and sums up the qualitative rules obtained. Finally, this paper introduces the current status of royalty legislation in China, finds out the shortcomings, and finally puts forward some useful suggestions for our country to perfect the laws and regulations and to deal with the challenge of digital economy.
【学位授予单位】：上海国家会计学院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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