约束税收竞争行动对我国无形资产税收优惠政策的影响^*

内容提要：税基侵蚀和利润转移（BEPS）行动计划和支柱二方案提出两种约束有害税收竞争的方案。本文通过分析两种方案对我国无形资产税收优惠政策的影响，发现我国技术转让所得优惠与BEPS第5项行动计划对无形资产优惠的要求有较大差异，因此需要在技术转让所得优惠中采纳关联法。支柱二方案将对我国部分税收优惠政策产生较大冲击，对此，本文认为我国应采取以财政补贴代替税收优惠、视同纳税加回规则和扩大增值税全额留抵退税范围等一系列措施。中图分类号：F810.42 文献标识码：A 文章编号：2095-6126(2023)03-0045-11

Abstract:The Base Erosion and Profit Shifting (BEPS) Action Plans and Pillar Two solution proposed two options to address harmful tax competition. By analyzing the impact of the two options on China’s tax incentives of intangibles, the paper inds that there are great differences between the tax incentives granted to technology transfer income in China and the requirements of tax incentives for intangibles prescribed by the BEPS Action Plan 5. Therefore, it is necessary to adopt the nexus approach in the preferential treatment of technology transfer income. Pillar Two solution will have a great impact on China’s certain tax incentives. In this regard, this paper argues that China should replace tax incentives with inancial subsidies, adopt the deemed-tax added-back rule and expand the scope of VAT refund.

关键词：无形资产,税收优惠,有害税收竞争,税基侵蚀和利润转移,支柱二,Keywords: Intangibles,Tax incentive,Harmful tax competition,Base erosion and proit shifting,Pillar Two