Studies Of Tax Risks Of Cross-border Royalties

With the speeding up of international economic integration,the foreign-related economic increasingly fusion,personnel,capital,technology and other elements in the global scope of large-scale configuration and flow.In recent years,as a developing country,China science and technology input and technological introduction increase year by year,more and more companies in order to better development and the introduction of foreign advanced technology such as intangible assets.And intangible assets mainly produce royalty,royalties related tax revenue accounted for increased year by year,governments and multinationals to the attention of royalty is also growing.However,connotation and characteristics of intangible assets determines the royalties in confirmed,price adjustment and disposed the attribution,etc.Therefore,in order to ensure continued orderly intangible assets involved in the economic activity,become the new economic growth engine,also for the healthy development of the enterprise,to develop good habit of compliance management,pay taxes and reduce the tax risk,royalties for multinational companies about the tax risk is very necessary.From the perspective of risk,this paper explores technical trade in the process of multinational companies in China,and the cognizance of royalties,price perception,and a variety of tax right division of tax risk.According to the related policies and regulations of the royalties of tax risk,as a comprehensive list in handling related to the royalty payment business enterprise may face risk of policy,at the same time to summarize enterprises may encounter internal risk,again to M enterprises exist in the operation process of the royalty tax risk analysis,to make certain reference for similar business activities of enterprises.According to the royalty for multinational companies about the theory of tax risk analysis,combining the actual analysis of cases,the relevant tax risk measures are put forward.