摘要
技术、商标等无形资产,在日益全球化的生产过程中起到了关键作用。由于无形资产的形式隐蔽、不易估值等特性,使得无形资产跨境交易成为跨国公司的重要避税手段,造成税收的流失并影响到国与国之间的利益分配。我国无形资产的跨境交易面临着制度性税收风险和管理性税收风险,随着交易规模的扩大,税收风险也有所增加。应从加强国际税收协调、完善税制、建立多部门合作机制等多方面进行合理应对。
Intangible assets such as technology and trade marks,play a key role in the increasing globalization of production process.Because intangible assets are concealed and difficult to estimate,many enterprises make use of the cross-border transactions of intangible assets to avoid tax,which causes the loss of tax,and affects the distribution of interests between countries.The cross-border transaction of China's intangible assets is faced with institutional tax risk and managerial tax risk.With the expansion of the transaction scale,the tax risk increases.It should be dealt with in many aspects rationally,such as strengthening international tax coordination,perfecting the tax system and establishing multi-sector cooperation mechanism.
作者
孙亚平
高艳荣
Sun Yaping;Gao Yanrong
出处
《财政科学》
2019年第2期37-45,共9页
Fiscal Science
关键词
无形资产
跨境交易
税收风险
Intangible Assets
Cross-border Transactions
Tax Risk
