国际技术贸易佣金的双重征税及对策

Liu Wenyi, Luo Zhangsong
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摘要

随着时代的进步,经济全球化程度的提高,国际贸易产业的迅速发展,国际技术贸易已成为国际贸易的主要形式之一。国际技术贸易对一国产业的转型升级和国民经济的增长具有重要意义,各国在追求技术贸易以实现互利共赢的过程中也出现了一些问题。本文首先阐述了国际技术贸易和佣金的相关问题,然后分析了国际技术贸易佣金的税收现状,主要研究了世界各国的税收制度和发达国家对技术贸易佣金的重复征收模式的一些问题。指出了技术交易佣金双重征税所带来的一系列问题,如:影响技术供方和受方之间的正常贸易,造成技术转让成本过高,使国际技术贸易市场无序。最后,提出了解决双重征税问题的对策,并对促进中国国际技术贸易的发展提出了相应的对策。
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Double Taxation of Commission Fee of International Technology Trade and Corresponding Strategies
With the progress of the times, the increasing degree of economic globalization and the rapid development of the international trade industry, international technology trade has become one of the main forms of international trade. International technology trade is of great significance to the transformation and upgrading of a country's industry and the growth of the national economy, and some problems have arisen while countries pursue technology to trade for the purpose of achieving mutual benefit and win-win situations. The article first explains the problems related to international technology trade and commission fees and then analyzes the current taxation status of international technology trade commission fees, mainly studying some problems of the taxation systems of countries around the world and the repeated collection patterns of developed countries for technology trade commission fees. It also points out a series of problems caused by the double taxation of technology trade commission fees, such as: affecting the normal trade between technology suppliers and recipients, causing the high cost of technology transfer, and making the international technology trade market disorderly. Finally, the solution to the problem of double taxation is given, and at the same time, corresponding countermeasures are proposed for improving the development of international technology trade in China.
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