计算机软件相关所得性质的判定——美国与印度做法比较研究  

The Determination of the Nature of Income Related to Computer Software——A Comparative Study between US and Indian Practices

作　　者：王立利[1] Lili Wang

机构地区：[1]国家税务总局国际税务司,北京100038

出　　处：《国际税收》2018年第12期48-50,共3页International Taxation In China

摘　　要：随着科学技术的发展,企业和个人使用计算机软件的行为越来越普遍,形式也越来越多样。那么,计算机软件相关所得的性质应如何判定,是否会构成特许权使用费?为回答这些问题,笔者对美国与印度的做法进行了比较研究,包括其国内法规定及相关案例。With the development of science and technology,the purchase and use of computer software by enterprises and individuals is becoming more and more prevalent and the forms are becoming more and more diverse.How should the nature of the computer software-related income be determined,and will it constitute a royalty?To answer these questions,the author conducted a comparative study of the practices of the US and India,including their domestic law regulations and relevant cases.

关 键 词：计算机软件 所得性质判定 特许权使用费 

分 类 号：F812.42[经济管理—财政学]