發(fā)布時(shí)間：2018-03-31 13:51

  本文選題：所得稅　切入點(diǎn)：知識(shí)產(chǎn)權(quán)交易　出處：《中南大學(xué)》2014年碩士論文

【摘要】：摘要：知識(shí)經(jīng)濟(jì)下,知識(shí)產(chǎn)權(quán)交易活動(dòng)越來(lái)越頻繁,其形式也越來(lái)越多樣化。知識(shí)產(chǎn)權(quán)交易按其類型可以分為轉(zhuǎn)讓、授權(quán)及技術(shù)服務(wù)。我國(guó)所得稅法是按照所得的性質(zhì)進(jìn)行課稅,主要包括技術(shù)服務(wù)費(fèi)所得、特許權(quán)使用費(fèi)所得、轉(zhuǎn)讓財(cái)產(chǎn)所得等。因此,對(duì)知識(shí)產(chǎn)權(quán)交易所得進(jìn)行課稅,首先需要對(duì)知識(shí)產(chǎn)權(quán)交易所得進(jìn)行定性,然后依照類別的性質(zhì)確定應(yīng)納稅所得額。但是現(xiàn)實(shí)中,知識(shí)產(chǎn)權(quán)交易所得界限模糊,難以對(duì)其準(zhǔn)確定性。而我國(guó)所得稅法缺少對(duì)知識(shí)產(chǎn)權(quán)交易類型的認(rèn)定標(biāo)準(zhǔn)。美國(guó)及臺(tái)灣地區(qū)知識(shí)產(chǎn)權(quán)課稅制度比較成熟,比較重視知識(shí)產(chǎn)權(quán)類型化分析,這對(duì)我國(guó)知識(shí)產(chǎn)權(quán)交易所得的課稅有一定借鑒意義。我國(guó)所得稅法應(yīng)明確知識(shí)產(chǎn)權(quán)可以作為“財(cái)產(chǎn)”被轉(zhuǎn)讓和授權(quán),在認(rèn)定中應(yīng)當(dāng)確定知識(shí)產(chǎn)權(quán)交易的認(rèn)定標(biāo)準(zhǔn),即在知識(shí)產(chǎn)權(quán)的轉(zhuǎn)讓過(guò)程中必須轉(zhuǎn)讓該知識(shí)產(chǎn)權(quán)中所有的實(shí)質(zhì)權(quán)利或“一個(gè)無(wú)法拆分的利益”給買受人；知識(shí)產(chǎn)權(quán)的授權(quán),沒(méi)有轉(zhuǎn)讓該知識(shí)產(chǎn)權(quán)中的實(shí)質(zhì)權(quán)利,但被授權(quán)方有權(quán)使用；技術(shù)服務(wù),僅僅是指服務(wù)方利用其技術(shù)知識(shí)幫助企業(yè)或個(gè)人解決生產(chǎn)、實(shí)踐中的困難,不發(fā)生技術(shù)的轉(zhuǎn)讓或授權(quán)。
[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.
【學(xué)位授予單位】：中南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：D923.4;D922.22

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