Research On The Customs Inspection Of Royalty Fee

In the era of global economic integration,more and more countries around the world,such as technology,patents,copyrights and trademark rights and other intangible assets are becoming more frequent.This kind of intangible assets is in the form of royalties,to achieve the transfer of assets and ownership of both parties.The development of the international trade of intellectual property as the main body of the intangible assets has a profound impact on the international tax collection and administration.This influence will also affect the tax collection of customs,customs as to goods China tax collection and management system of supervision object,along with the deepening of the knowledge economy,more and more huge risks facing royalties tax loss.As the main means of the follow-up management of the customs,customs inspection plays an important role in controlling the tax risk of royalty,recovering the tax related to the use of royalties,and punishing tax evasion.Therefore,to strengthen the royalties of the customs inspection,check the current working mechanism and process problems,to further improve the inspection system to use fee concessions,the strict customs supervision,strengthen the comprehensive taxation administration are of great significance.In recent years,Chinese scholars royalties are mostly around the field of intellectual property transactions and the development of electronic commerce,involving tax collection is mostly in the tax authorities as the research object,and rarely involved in the import and export of goods related to the royalties category of customs supervision,customs inspection of the contents is scanty.From the current point of view,China's royalty fee customs tax collection in the main problems are:the lag of legislation to deal with the complexity of royalties,lack of customs supervision means leading to difficult to cope with the diversified development of trade,the two Department of the customs and tax authorities in tax collection and coordination of royalties the remains to be deepened,above all is the real problem of royalties of customs supervision.Customs inspection is in the back end of the chain of supervision,the work is carried out after the completion of customs clearance,so in the process of inspection and recovery of royalties,these issues will be more prominent.This paper takes T customs as an example,through the analysis of customs fees to carry out inspection work of Taxation and the focus and key points of franchise operation,combined with the actual case to summarize effective experience and practice of T customs practice,the interpretation of the current customs licensing difficulties and risks faced by the audit fee,the royalty the customs inspection work put forward suggestions and ideas.This paper has some reference value to improve the deficiencies of the theory and practical operation of the franchise fee customs inspection.