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无形资产的特点使得其转让定价不同于其它资产,对无形资产转让定价进行税法规制具有实践和理论上的重要意义。我国存在转让定价的税法规范,但尚无单独的无形资产转让定价法律制度。而相比较而言,美国和OECD国家对无形资产转让定价有较为成熟的立法规定。借鉴国外的立法经验,我国应进一步完善无形资产转让定价的法律规则。
The characteristics of intangible assets makes the transfer pricing is different from other assets, taxation of intangible assets transfer pricing regulation has practical and theoretical significance. China has the transfer tax pricing norms, but there is no separate legal system for transfer pricing of intangible assets. In contrast, the United States and OECD countries have more mature legislative provisions on the transfer pricing of intangible assets. Learning from the experience of foreign legislation, our country should further improve the legal rules for the transfer pricing of intangible assets.