特许权使用费所得

电子商务跨国特许权使用费所得征税与协调

On Taxation and Harmonization of Cross-border Royalty in the Context of E-Commerce and Capital Tax Conventions

特许权使用费所得，以一项特许权的一次许可使用所取得的收入为一次。

In the case of income from royalties , the income derived from each instance of licensing a licensing right ;

股息、红利等权益性投资收益和利息、租金、特许权使用费所得，以收入全额为应纳税所得额；

As regards dividends , bonuses and other equity investment gains , interests , rentals and royalties , the taxable income amount shall be the total income amount ;

劳务报酬所得，特许权使用费所得，利息、股息、红利所得，财产租赁所得和其它所得，适用比例税率，税率为百分之二十。

Income from remuneration for personal services , royalties , interest , dividends , bonuses and the lease of property and other income shall be taxed at a flat rate of20 percent .

从中国境内取得稿酬所得，特许权使用费所得，利息、股息、红利所得，财产租赁所得，财产转让所得，偶然所得和其他所得的外籍人员。

Foreign individuals who derive income from author 's remuneration , royalties , interest , dividends , bonuses , the lease of property , transfer of property , contingent income and income from other sources inside china .

许可贸易是目前国际上普遍存在的一种知识产权贸易模式，而对许可贸易方式中发生的特许权使用费征收税款更是国际上的通行做法。电子商务跨国特许权使用费所得征税与协调

The licensing trade has become one of the most popular trade models of international intellectual property transfers . On Taxation and Harmonization of Cross-border Royalty in the Context of E-Commerce and Capital Tax Conventions