By Tony Dong and Philip Liu King & Wood Mallesons’ Tax Group

Technology innovation is the engine that will drive the 21st century economy. With growing economic demand for core technologies from Chinese enterprises, recent years have witnessed the robust development of Intellectual Properties (“IP”) transactions in China, in which tax issues are often important elements to consider when structuring IP transactions, especially for the IP transfers carried out in the context of IPOs, mergers, acquisitions, or investment projects. We will discuss in the article the major PRC tax considerations for IP transfers, especially for cross-border IP transactions, with a view to achieve tax optimization and ensure tax compliance for such transactions.

 I .Tax Cost of IP Transfers
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作者:董刚  刘勃 金杜律师事务所税务

技术创新是21世纪社会的经济增长发动机。近年来,随着中国企业整体经济实力提升和技术创新意识增强,知识产权交易发展十分迅速,而基于上市、并购重组、外商投资等原因进行的知识产权交易,通常金额较大,税务因素对交易至关重要。本文将探讨知识产权转让交易中的税务影响,尤其是跨境交易中需关注的税务问题,以期相关交易能够实现税务优化及合规的目标。

 一、知识产权转让的税务成本

在中国税法框架下,知识产权所有权转让和使用权转让均属于无形资产转让,通常涉及的税种包括所得税(企业所得税或个人所得税)、营业税和印花税。
Continue Reading 知识产权转让的税务考量