Intangible Assets Tax Study

Intangible assets in the modern society is becoming more and more important, especially when science and technology is highly developed, information technology acts as the representative symbol of the revolution of science and technology has exerted great influence on various aspects of society, taxing is no exception.Although the intangible assets is becoming more and more important in the social assets and the status of market transactions, there is no specialized tax law of intangible assets in our country, it can only be explained through the business tax and income tax. With the changing development of economic pattern, the taxation problems of intangible assets gradually get government and scholars’attention. The intangible assets tax system in western countries are relatively perfect, but comparing to the western countries, there is a big gap between China and these countries, according to the experiences of western countries and combined with the current situation of the development of the intangible assets, it is necessary to make a intangible assets tax system which suits for China’s national conditions.This article are divided into four parts:the first part is the brief introduction of the definition of intangible assets and intangible assets of the tax law system, which lay a basis for the thesis; The second part discusses the necessity of perfecting the intangible assets of the tax law system, in order to meet the need of the development of national industry and adjust to and perfect our country’s tax management system, it requires us perfecting the legal system of tax intangible assets; The third part introduces the tax law system of intangible assets in other countries, we should draw on the experience of the United States, Europe, South Korea and India and other countries or regions, which plays a reference in perfecting our country’s intangible assets tax law system;The last part is the key of this paper, the author gives his proposals of how to perfect our country’s intangible assets of the legal system on the basic of illustrating the above content, which include tax system reform, collection and management methods and procedures, and increase the reform of the intangible assets assessment system construction, specifically, it includes tangible assets and intangible assets should be equal access to the tax; Improving the transparency of the intangible assets tax and universality; Sounding the intangible assets tax rules; Establishing a regular intangible assets of tax adjustment system; The enhancement enterprise intangible assets consciousness, and set up the intangible assets evaluation agencies; Clearing evaluation method, perfecting evaluation standards; Building a powerful information network system and to establish and perfect the supervision and evaluation mechanism, etc.In short, the intangible asset in our society plays a more and more important role, but China has no special tax law to intangible assets. Adapting to the development of national industry and the increasing demand of tax management system requires the improvement our country’s intangible assets of the legal system of tax. When writing this thesis, the author investigated other country’s different models of intangible assets tax law system exclusively; the author hopes it can play a certain reference on perfecting our country’s intangible assets of tax law system.