專利授權之課稅研究

Abstract

近年來，科技發展日新月異，智慧財產權漸漸成為公司不可或缺的重要資產，專利權亦然。因此，在取得專利授權這部分，所衍生之相關稅賦規定更是不容忽視。 本文之第一章先說明研究動機及研究架構，自第二章開始，將針對專利授權行為為契約之定性，並分析因定性、專利授權之目的、模式、權利金約定等選擇之不同，而導致稅捐客體之變化。又，專利授權行為亦可能受到國內法管制誘導性租稅優惠之影響，故本文第三章整理國內稅法中所有關於專利授權的相關稅捐減免措施，並對租稅優惠之效果提出檢討。 因應國際化之發展，國際間為專利授權已司空見慣，僅研究國內稅法稍嫌不足。故本文第四章中就國際稅法上對於專利授權所生之所得-權利金，所制訂之租稅協定範本為介紹，俾使讀者瞭解權利金在國際稅法上來源地規則認定及課稅管轄權分配趨勢。另亦就欠缺租稅協定與有締結租稅協定不同情況時應如何適用為介紹。 此外，專利授權有60％是在關係企業間為之，因此關係企業間移轉訂價之制訂也顯得相當重要。本文第五章首先將針對無形資產之移轉訂價為鳥瞰後，再提出關於專利權可能產生的估價不易、難有可比較對象及我國移轉訂價法制是否健全等問題提出檢討。 綜合上述爭議後，本文第六章將基於稅法上基礎理論提出檢討並做出結論。

Since the technology improvement, the intellectual property has become an important asset for a company, including the Patent and the relevant tax. The research motive and thesis structure are explained as Chapter 1. On the Chapter 2, the definination of the patent licensing contract nature will be discussed, and the onus of tax, the changes of the subject matter of tax due to the option to the purpose, types and methods of patent licensing will be difined accordingly. Furthermore, a patent licensing transcation may be affected by tax measures of tax law. Thus, Chapter 3 collects relevant regulations, and discusses the relevant effect. Base on the development of internationalization, it is a common transaction of patent licensing and only to discuss the internal tax law is no longer enough. For this reason, Chapter 4 will introduce the treaty of tax model on the income of the patent licensing, e.g. royalty. Moreover, over than 60% of the patent licensing tansactions are conducted between the related companies. Therefore to get a clear point how to make the transfer pricing becomes an important issue. Chapter 5 will take a bird’s view on the transfer pricing of intangible asset and provide the review of the difficulty of the estimatation. After synthesizing the above issues, the conclusion will be provided on Chapter 6.