國際稅基劃分視野下的無形資產轉讓定價規則

The Transfer Pricing Rules of Intangible Properties from the Perspective of International Tax Division

國際稅基的劃分是國際稅收秩序的核心問題，無形資產轉讓定價的普遍應用以及無形資產在企業全球價值鏈中權重的提升給傳統的國際稅基劃分規則帶來了挑戰。獨立交易原則作為傳統的轉讓定價調整原則從倚重價格比較轉向利潤比較，公式分配法開始從國內實踐醞釀走向區域範圍內的國際實踐，預約定價安排在無形資產轉讓定價中得到越來越廣泛的運用。在無形資產轉讓定價調整規則的選擇和考量上，國家稅基利益無疑是各國關注的重點。在確立無形資產轉讓定價國際規則時，必須以建立完善的無形資產估價規則為前提，並對發展中國家的現實需求和困難給予特別考慮。中國應從維護本國稅基利益、推動建立公正合理的國際稅收秩序出發，努力推動聯合國在國際稅收規則制定中的作用；在參與目前0ECD主導的無形資產轉讓定價規則的確立過程中，堅持以經濟關聯和價值創造原則為指導，強調市場溢價、成本節約等因素對無形資產價值形成的貢獻；同時建立完善的無形資產轉讓定價規則，為更好地參與國際規則的制定、維護我國稅基利益提供國內法基礎。

The division of tax base is the core issue of the order of international taxation. The proliferation of intangible properties and its subsequence increased weight in the global value chain, which has brought severe challenges to the traditional rules of tax base division. The application of arm's length principle has tilted from the price comparison toward profit comparison. The formula apportionment method is being conceived to expand to international practice within EU. Pricing agreement in advance is getting more and more popular. The national interest vested in the tax base division is the main concern for individual countries when choosing the method of transfer pricing adjustment. The valuation of intangible properties is the precondition for the international rules of transfer pricing, for which the special conditions of developing countries should be taken into consideration. To secure the national interest of tax base division and an international tax order with equity and justification, China is advised to take a series of measures. UN should be the leading force in the formation of a new order. The principle of economic allegiance and value creation should be followed. Adequate weight should be given to market premium and location savings for the purpose of value creation of intangible properties. A sound transfer pricing rule for intangible properties should be established as the domestic legal base for the better participation in the formation of international rules and safeguard of national tax base interest.