从一则案例看进口货物特许权使用费的税收风险与防范  

On the Tax Risk and Prevention of Import Goods Royalty from a Case

作　　者：钱华生[1] Qian Huasheng(Changzhou Vocational Textile&Garment Institute,Changzhou Jiangsu 213164)

机构地区：[1]常州纺织服装职业技术学院,江苏常州213164

出　　处：《对外经贸》2021年第7期38-41,共4页FOREIGN ECONOMIC RELATIONS & TRADE

基　　金：2020年江苏省高校“青蓝工程”优秀教学团队项目、2019年常州纺织服装职业技术学院教学创新团队项目资助。

摘　　要：随着高新技术产品进口的不断增加,企业在进口报关时,因没有对与货物有关的特许权使用费进行申报而遭到海关稽查的案例越来越多。特许权使用费在申报时,其申报的时间掌握、重复征税、通用品与专用品认定、分割与分摊以及企业举证都存在着很大的问题,给企业带来税收风险。提出了企业应详细了解特许权使用费及其征税条件、及时向海关申报特许权使用费、在合同中对特许权使用费做出详细规定、保存好外贸单据、会计票据等资料以及积极与当地海关沟通、加强对海关监管政策的学习等措施。With the increasing import of high-tech products,there are more and more cases of customs inspection when enterprises do not declare the royalties related to goods.There are many problems in the declaration of royalties,such as time control,repeated taxation,identification of general goods and special goods,division and apportionment,and enterprise proof,which bring tax risk to enterprises.Enterprises should have a detailed understanding of the royalty and its tax conditions,declare the royalty to the customs in time,make detailed provisions on the royalty in the contract,keep the foreign trade documents,accounting bills and other information,actively communicate with the local customs,and strengthen the study of customs supervision policies.

关 键 词：特许权使用费 税收风险 海关稽查 进口货物 防范措施 

分 类 号：F745.0[经济管理—国际贸易]