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近年来,无形资产转让定价税制关注的重点从转让定价方法的适用转移到无形资产所有权以及无形资产价值贡献回报的确定。无形资产所有权和价值贡献回报问题共同构成无形资产转让定价税制的先决问题。当前关于这两个问题的规定存在不确定性,从而可能引发重复征税。本文就相关规定进行评析,并提出初步建议。
In recent years, the focus of the transfer pricing tax on intangible assets has shifted from the application of the transfer pricing method to the ownership of intangible assets and the determination of the return on the value contribution of intangible assets. The problem of the ownership of intangible assets and the contribution of value contribution together constitute the prerequisite for the transfer pricing of intangible assets. The current provisions on these two issues are subject to uncertainty and may lead to double taxation. This article reviews the relevant provisions and puts forward some preliminary suggestions.