应对跨境无形资产交易避税问题研究  

Addressing Tax Avoidance of the Cross-border Intangibles Transaction

作　　者：广东省广州市番禺区国税局课题组 陈东莉 

出　　处：《国际税收》2016年第1期44-48,共5页International Taxation In China

摘　　要：随着经济全球化的不断深入,世界各国贸易往来日益频繁,无形资产交易已取代传统商品交易成为避税新趋势,企业跨境无形资产交易的税收管理亟待加强。本文结合税基侵蚀和利润转移(BEPS)行动计划以及广州市国家税务局近年来相关无形资产的反避税案例,就如何有效应对跨境无形资产交易避税提出思考。With the development of economic globalization, the global trade is growing increasingly. Intangibles transaction has replaced the traditional trade in goods to be a new trend of tax avoidance. Therefore, the tax administration on enterprise＇s cross-border intangibles transaction shall be strengthened. Based on the OECD/G20 Base Erosion and Profit Shifting （BEPS） Action Plan and the anti-tax avoidance cases of intangibles conducted by the State Tax Bureau of Guangzhou Municipal in recent years, this paper puts forward some suggestions on addressing tax avoidance of the cross-border intangibles transaction.

关 键 词：无形资产 反避税 BEPS 

分 类 号：F811.4[经济管理—财政学] F746