Transnational Coordination of “Patent Box” Tax System under the Background of BEPS：International Standard and China＇s Handling

为降低无形资产产生收入的实际税负,以鼓励企业的研发活动和科研成果的转化,欧盟多国引入了专利盒税制。同时,为吸引无形资产向本国转移,各国竞相放宽享受专利盒税制的限制条件,然而却被跨国公司的避税安排所利用,进而诱发了跨国税基侵蚀问题。对此,经合组织制定实质性活动标准和关联法,并要求包括中国在内的参与国均以此审视本国相关税制。其中,实质性活动标准可有效遏制税基侵蚀问题,并与专利盒税制正当性基础的内在逻辑相一致。但关联法的规定已超出落实此标准之必要,不利于纳税人的经济自由和专利盒制度本身目的的实现。因此,中国在落实经合组织的标准时应当对二者区别对待,贯彻实质性活动标准的同时,批判借鉴关联法的规定。In order to reduce the tax resulted from the income brought by the intangible assets to encourage the transformation of research and development activities and scientific research achievements,the ＂patent box＂tax system has been introduced into many countries of EU. At the same time,many countries ease up the restrictions of the＂patent box＂tax system in order to attract intangible assets to their own countries. However,this system is made use of by the tax avoidance of the transnational corporations,which leads to BEPS. Hence,the OECD draws up the substantive activities standards and correlation law and requires the participating countries including China to look into the relevant tax system in each country. In this regard,the substantive activity standards can effectively curb BEPS and are consistent with the inherent logic of the legitimacy basis of ＂patent box＂. But the provision of correlation law is not consistent with this standard,which is not conducive to the taxpayer＇s economic freedom and the purpose of ＂patent box ＂. Therefore,in the implementation of the OECD standards,China should treat them differently,implementing the standards but critically referring to the provisions of the correlation law.国家社科基金重点项目“应对BEPS背景下完善中国反避税法律体系研究”（项目编号：14AZD153）的阶段性成