On The Licensing Trade Patterns Royalties Price Assessment

The licensing trade has become one of the most popular trade models of international intellectual property transfers. And the trend toward a technological-oriented, global economy has greatly increased the significance of the federal income tax treatment of intellectual property transfers. Our country has become one of the members of the WTO in 2001.Then we must conform to our promise, and comply with all treaties of WTO we have accepted. 《The Customs Valuation Agreement 》 is one of the most important rules of WTO Laws. In accordance with the article 8 of 《The Customs Valuation Agreement 》 , "royalties and licence fees related to the goods being valued that the buyer must pay, either directly or in directly, as a condition of sale of the goods being valued, to the extent that such royalties and fees are not included in the price actually paid or payable." But our domestic law is still not perfect, and how to tax on the royalties and licence fees related to the imported goods is still a big problem. The writer, as a Customs officer try to solve this problem in this article.This article includes three chapters: The first chapter theme is that how is the problem of royalties and licence fees valuation derived from;The second chapter theme is that the actuality and difficulties of the problem;The third chapter theme is that how to resolve this problem.