Research On Duplicate Taxation Of Royalties

The topic of this paper is the study of the problem of double taxation of cross-border royalties.Under the background of tax reduction and tax reduction,the issue of duplicate taxation of import link royalties is proposed by introducing cases.Under non-trade,the license Duplicate taxation of royalties,in the case of trade,causes the early outflow of corporate capital flows,increases the cost of importing enterprises,and combats the enthusiasm of enterprises for production,which is contrary to the direction of the state to encourage the import of knowledge and technology.In addition,for exports,increase the export cost of enterprises and reduce the international competitiveness of enterprises.This paper mainly uses the definition of word meaning research method,literature research method,comparative research method and case study method to analyze the reasons for the repeated taxation of royalties by tax authorities and customs,the content of repeated taxation and its impact.It proposes to solve the problem of optimizing the tax collection procedure,determining the taxation fee collection authority,and establishing an information sharing mechanism,aiming at seeking the export of the taxation authority and the customs to double the taxation of royalties,thereby reducing the use of the concession.The cost of the product to enhance its competitiveness in international transactions.The paper consists of the following four parts:The first part: the case introduction.The paper selected three cases,and after desensitization treatment,discussed and studied the case to prove the research value of the thesis.Through case analysis and combing the problems in the case,the topic of repeated taxation is introduced,and the various terms involved in the case are explained,which leads to the basic theory of the second part of the article.The second part: the basic theory of the repeated taxation of royalties.This section mainly defines duplicate taxation and cross-entry royalties and their repeated taxation.It is a double taxation for a country or region to impose multiple taxes or multiple taxes on the same object.In the taxation of royalties,it is reflected in the Customs "validation method",the royalties are included in the duty-paid price,the customs in the import link with the royalties+ goods price + tariffs,determine the value added The taxation basis of the tax,the royaltiesand the price of the goods are the basis for determining the tariff.The tax authority collects the withholding tax on the basis of the royalties in the circulation.Although the taxation is different,the same concession It was levied twice.Therefore,this part will be combined with the impact of the taxation of the royalties,redefining the double taxation,and supporting the relevant theoretical basis of the taxation of royalties.The third part: Analyze the reasons for the repeated taxation of royalties.First of all,we will study the reasons for the customs' "examination method",which causes repeated taxation of royalties,and then study the reasons why the state allows duplicate taxation.The reason for the repeated taxation of concession fees is that the taxation authority's power to levy the tax on royalties is not clear.The two agencies have the right to levy taxes on the same taxation object,resulting in the intersection of powers,resulting in the same matter.Repeated taxation.The state allows duplicate taxation to be based on the consideration of combating tax avoidance,and is also based on the purpose of increasing fiscal revenue.The fourth part: propose corresponding countermeasures for the problem of repeated taxation of royalties.That is to optimize the tax collection procedures,determine the taxation fee collection authority,and provide technical support to prevent double taxation by establishing a tax sharing agency information sharing mechanism.