本文關(guān)鍵詞： 域名轉(zhuǎn)讓 無形資產(chǎn)轉(zhuǎn)讓 特許權(quán)使用費　出處：《國際稅收》2015年02期 　論文類型：期刊論文

【摘要】：本文分析了將域名轉(zhuǎn)讓定性為無形資產(chǎn)轉(zhuǎn)讓、特許權(quán)使用費和其他所得的可能性,以及三種定性情況下如何對跨境支付的域名轉(zhuǎn)讓所得征稅。建議稅務主管部門盡快完善相關(guān)法規(guī),減少征納雙方對跨境域名轉(zhuǎn)讓所得如何征稅的爭議,增加企業(yè)經(jīng)營的確定性。
[Abstract]:This paper analyzes the possibility of characterizing domain name transfer as intangible asset transfer, royalties and other gains. It is suggested that the tax authorities should improve the relevant laws and regulations as soon as possible, reduce the dispute on how to tax the income from cross-border domain name transfer, and increase the certainty of business operation.
【作者單位】： 暨南大學經(jīng)濟學院財稅系;
【分類號】：F811.4
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本文編號：1543401