入世20年特许权使用费估价立法与实践之回顾与展望  

Legislation and Practices of Customs Valuation Concerning Royalties and License Fees over the Past 2 Decades Since China's Entry into the WTO:Retrospect and Prospects

作　　者：林弘 严晓莉 LIN Hong;YAN Xiaoli

机构地区：[1]上海海关学院海关与公共管理学院 [2]宁波海关隶属海曙海关

出　　处：《海关法评论》2022年第1期485-493,共9页Review of Customs Law

摘　　要：中国入世20年,涉及知识产权的国际贸易已然成为常态,进口货物的特许权使用费自然成为海关估价的重点对象。通过回顾20年来我国特许权使用费估价立法的变迁和实践的发展,着重剖析全通一体化改革背景下进口货物特许权使用费海关估价的改革及目前面临的难题,对完善、创新特许权使用费估价技术、管理制度和模式进行具体分析,并提出相关建议。During recent 2 decades since China's accession to the World Trade Organization(WTO),the international trade involving intellectual property rights has become common and,royalties and license fees involved in the imported goods have naturally become a priority of customs valuation.The paper reviews the evolution of legislation and practice on Customs valuation concerning royalties and license fees in China over the past 2 decades,and digs into the current problems of customs valuation on royalties and license fees involved in the imported goods under the background of the integrated Customs Clearance.Furthermore,the paper makes a specific analysis on the improvement and innovation of customs valuation techniques,management system and mode and finally proposes the relevant suggestions.

关 键 词：特许权使用费 海关估价 展望 

分 类 号：D922.221[政治法律—经济法学] F752.5[政治法律—法学]