摘要
本文分析了将域名转让定性为无形资产转让、特许权使用费和其他所得的可能性,以及三种定性情况下如何对跨境支付的域名转让所得征税。建议税务主管部门尽快完善相关法规,减少征纳双方对跨境域名转让所得如何征税的争议,增加企业经营的确定性。
This article analyzes the possibilities for defining the income from the transfer of domain names as intangibles transfer income, royalty and other income. Then it makes an analysis on how to tax the income from the cross-border transfer of domain names under those cirumstances. Finally this article suggests that relevant laws and regulations shall be improved by the competent tax authorities to reduce potential disputes between taxpayer and the tax authority and to increase the certainty of business operation.
出处
《国际税收》
CSSCI
北大核心
2015年第2期63-66,共4页
International Taxation In China
