Research On Customs Valuation Of Royalties

At present,along with the acceleration of economic globalization,the issue of royalty customs taxation caused by international intellectual property trade is increasingly prominent,especially in the mixed situation of royalty and proprietary technology royalty in this kind of related license agreements.Due to the complexity of royalty forms and payment methods,the difficulties of discovery,identification and apportionment,etc.,and the difficulty of customs management,it has become one of the key and difficult problems in the field of international customs valuation.The royalty itself is a part of the duty-paid price of imported commodities.As a means of tax collection and management,the customs plays an important role in controlling the tax risks of royalty and ensuring the collection of all taxes receivable.Therefore,it is of great significance to carry out the research on the assessment of royalty by the customs,sort out the current working process and difficulties in the taxation of royalty by the customs,and improve the assessment and taxation system of royalty.Chinese scholars in recent years the study of royalty,more focused on intellectual property rights trade on tax collection and administration by the tax authority of the tax collection as the research object,in addition to the customs internal research,there are few involved in import and export of goods related to the study of the royalties,the moment,about about royalties of imported goods collection mainly exist the following problems:Enterprise's lack of awareness of voluntary disclosure,royalty is an increasingly complex and related trade contract of customs legislation hasn't caught up with and for royalty share no definite standard of segmentation,multinational companies more profits through the trade contract in the form of a transfer,enterprise for questions about tax and customs royalty double taxation,etc.,the above are all royalties customs realistic problems of the appraisal.Taking TJ customs as an example,through the customs valuation for royalties tax case analysis,combing the customs for royalty audit process and the key nodes,also points out the specific tax case dilemma facing and difficulties,at the same time,the following suggestions are made for follow-up work.The first is to formulate the relevant operating procedures for royalties as soon as possible;The second is to set up a database of evaluation cases of royalties.Third,the payment of royalties for multinational enterprises is reviewed from the perspective of profit transfer;Fourth,strengthen the daily internal business training and external price verification.At the same time,the author puts forward his own ideas about the royalty valuation model in the form of national integration.It has certain reference value for the subsequent royalty valuation tax in the aspects of the risk point excavation,the determination of the costs related to imported goods,and the establishment of the daily long-term mechanism.