“走出去”企业知识产权所得的性质认定及税收影响——以生物医药企业海外合作研发业务为例  

Characterization of Intellectual Property Income of"Going-out"Enterprises and Its Tax Implications:Taking the Cross-border Cooperative R&D Activities of Bio-pharmaceutical Enterprises as an Example

作　　者：李俊珅 姜杉 许淼 LI Junshen;JIANG Shan;XU Miao

机构地区：[1]国家税务总局上海市浦东新区税务局

出　　处：《国际税收》2023年第11期62-69,共8页International Taxation In China

摘　　要：近年来,中国生物医药企业逐步从模仿创新走向自主创新,主要形式之一就是开展生物医药海外合作研发业务。本文通过对知识产权所得分类和税务处理的一般规则、美国法律规则、相关税收判例等进行梳理和探讨,重点就生物医药海外合作研发业务知识产权所得性质的判定进行分析并提供一般性指引,并对“走出去”企业和主管税务机关提出相关建议。In recent years,Chinese biopharmaceutical enterprises have gradually transformed from imitative innovation to independent innovation,and one of the main forms is to carry out overseas cooperative R&D activities.By discussing the general rules on the classification and corresponding tax treatment of intellectual property income,the legal rules in the United States,and relevant tax cases,this paper provides general guidance on the classification of intellectual property income from overseas cooperative R&D activities,and puts forward suggestions for"going-out"enterprises and competent tax authorities.

关 键 词：知识产权所得 特许权使用费 无形资产转让所得 “走出去”企业 生物医药产业 

分 类 号：F810.42[经济管理—财政学]