Research On Tax Law Issues Concerning Royalties And License Fees Under Customs Perspective

Royalties and license fees has been a hot spot and key issue concerned by domestic tax law enforcement authorities and enterprises for a long time due to its complexity and particularity.However,the academic research at present focuses mainly on the collection and management mechanism,but ignoring the fundamental reason,that is,the flaws of royalties and license fees in the field of tax law.Since its implementation,Customs' laws and regulations concerning royalties and license fees have never been revised.Currently,the legislative framework of the Customs tax law has not yet been established,and there is a lack of tax elements.This has a direct impact on the Customs tax enforcement.Meanwhile,there has always been a controversy about double taxation on the overlap of taxable royalty scope between the Customs tax law and the domestic tax law.The high comprehensive tax burden of royalties has also been a concern of the industry.Methods like data analysis,comparative analysis and example analysis were used in this essay.The development and evolution process of royalty concept from tax to customs was expounded.International and domestic tax law systems were sorted out.Elements of tax law were analyzed.The essence of tax law between customs and tax was compared.The tax cost actually incurred by enterprises was calculated.Key problems and major differences were found out by analyzing the cause.In view of the deficiencies of the customs royalty in the legislation and enforcement of the tax law,this paper proposes to take the drafting of the current "customs tax law" as an opportunity to establish systematic law structure,complete the constituent elements,carry out coordination mechanism between Customs and Tax authorities,etc.It is positively significant to achieve a complete,clear and effective tax law framework of royalties and license fees management.