货物贸易也称有形商品贸易，其用于交换的商品主要是以实物形态表现的各种实物性商品。与此相对应，非货物贸易中交换的商品往往是无形的，如技术、技术服务、特许权、商标使用权等。目前，随着中国经济的迅猛发展，非货物贸易日趋活跃。但与此同时，由于税收政策不完善，加之征管措施跟不上，在服务贸易、收益、经常转移等跨境非货物贸易中，相关的税收流失比较严重，应该引起有关方面的高度重视。

Trade in goods also called tangible goods trade,Its used to exchange goods is mainly physical form all kinds of performance ShiWuXing goods.And the corresponding,The goods trade in exchange of goods is often invisible,Such as technology/Technical service/concession/Trademark use rights, the.At present,With the rapid development of China's economy,The trade in goods has become increasingly active.But at the same time,Due to the imperfect tax policy,Together with collection and management measures can't keep up,In the service trade/income/Often transfer cross-border non goods trade,Relevant tax loss is more serious,Should arouse the attention of the relevant aspects.

　　据了解，在服务贸易、收益、经常转移等跨境非货物贸易中，境外机构或个人在我国境内发生劳务收入或取得来源于我国境内的利润、利息、租金、特许权使用费等所得以及与资本项目有关的收入时，均需要由境内企业或个人向其支付外汇。但是在付汇之前，取得收入的境外企业必须按照我国税法缴纳相应的营业税和企业所得税，否则不能付汇。

It is understood,In the service trade/income/Often transfer cross-border non goods trade,Foreign organizations or individuals within the territory of China in happened labor income or obtained from profit within the territory of China/interest/rent/Royalty income and capital projects, such as the income,All need by a domestic enterprise or individual to pay its foreign exchange.But in before payment,Income of foreign enterprise must, in accordance with the tax law in our country pay corresponding business tax and enterprise income tax,Otherwise not payment.

　　然而，当前的税收政策漏洞却给很多境外企业留下了可乘之机。在非货物贸易付汇中，目前有很大比例的业务为境外企业向境内企业转让技术而由境内企业支付技术使用费或技术提成费。根据《财政部、国家税务总局关于贯彻落实〈中共中央国务院关于加强技术创新，发展高科技，实现产业化的决定〉有关税收问题的通知》（财税字〔1999〕273号）相关的营业税条款，对单位和个人（包括外商投资企业、外商投资设立的研究开发中心、外国企业和外籍个人）从事技术转让、技术开发业务和与之相关的技术咨询、技术服务业务取得的收入，免征营业税。

however,The current tax policy loophole gave a lot of overseas enterprise left away.In the trade in goods in payment,At present a large proportion of the business for the overseas enterprise to a domestic enterprise by transferring technology and domestic enterprise to pay a royalty or technical royalties.According to[The ministry of finance/Total bureau of national tax wu about implementation of the central committee of the communist party "the state council on strengthening technical innovation,High-tech development,To realize industrialization decision > relevant tax issues notice](Specified in caishuizi [1999] no. 273)The business tax related terms,For units and individuals(Including foreign investment enterprise/Foreign invested research and development center/Foreign enterprises and foreign individuals)Engaged in technology transfer/Technology development business and related technical advice/Technical service business income obtained,Shall be exempted from the business tax.

　　这一免税规定，让很多境外企业钻了空子。比如，技术服务费收入属于劳务收入，应该按照税法规定缴纳营业税。但是，一些境内、境外关联企业却将技术服务合同改头换面，变为技术转让或技术开发合同，进而享受营业税免税政策；又比如，部分外资企业的境外母公司利用所谓的技术转让提成费转移利润，这部分企业往往在签订技术转让或技术开发合同时将技术提成费的提成率规定得较高，例如某些日本企业规定的提成率，高达境外技术生产产品销售额的15%；还有部分国际知名企业在与境内企业签订技术转让或开发合同时，故意隐瞒商标使用权条款，从而达到少缴营业税的目的。

This tax regulations,Let a lot of overseas enterprise drill a hole.For example,Technical service fee income belongs to the labor income,In accordance with the provisions of the tax law should pay business tax.but,Some domestic/Overseas affiliated enterprise but a technical service contract change the appearance,A technology transfer or technology development contract,Then enjoy the business tax exemption policy;And such as,Part of the foreign capital enterprise overseas parent company use the so-called technology transfer royalties to transfer profits,This part of the enterprise often sign technology transfer or technology development contract will technology of royalties commission rate higher provisions,For example, some Japanese enterprise prescribed the royalty rate,As high as overseas technology production almost 15% of the sales from products;There are still some international famous enterprises and domestic enterprises in a technology transfer or development contract,Deliberately hide trademark use terms,So as to achieve the purpose of less pay business tax.

　　对于上述逃避缴纳税款的行为，由于“认定难”，税务机关很难实施有效的监管。技术转让和开发合同是否真实、有效，这一认定工作都是由科技部门负责。在实践中，企业只需缴纳一定的认定费用，便可以轻松将技术服务认定为技术转让或开发。加之税务机关与科技部门沟通与协调不畅，由此产生的税收流失便越来越多。同时，现有的税收政策对于技术提成率的合理标准并没有规定最高限额，如果启动反避税调查程序，很难界定技术转让提成的具体标准。另外，对于知名商标使用权是否可以在技术转让合同中体现，目前也没有相关的法规约束。

For the above escape pay taxes behavior,because"Recognized difficult",The tax authority is difficult to carry out effective supervision.Technology transfer and development contract is true/effective,This is a recognition by the science and technology department is responsible for.In practice,Enterprise need to pay certain that cost,He can easily will technical service identified as technology transfer or development.Together with the tax organ and the science and technology department, communication and coordination impeded,The resulting in the loss of tax revenues will more and more.At the same time,The existing tax policy for technology commission rate reasonable standard and not set a maximum limit,If the startup anti tax avoidance investigation procedure,It is difficult to define the specific standard of technology transfer commission.In addition,Whether can use for well-known trademarks in the technology transfer contract reflect,There are no relevant regulations constraint.

　　同样值得关注的，还有企业所得税方面的政策漏洞。《国家税务总局关于非居民企业所得税管理若干问题的公告》（国家税务总局2011年第24号）对非居民企业源于中国境内的担保费有明确界定，即指中国境内企业、机构或个人在借贷、买卖、货物运输、加工承揽、租赁、工程承包等经济活动中，接受非居民企业提供的担保所支付或负担的担保费或相同性质的费用。但在实际操作中，由于信息的缺失或模糊化，税务人员往往很难界定担保费的性质，如果交易双方通过其他途径将费用予以分化或冠以其他免税名目，在实际税收监管中难度很大。

There have also been concerns,And concerning enterprise income tax policy loophole.[Total bureau of national tax wu about a non-resident enterprise income tax management some issues of the announcement](State administration of taxation in 2011 no. 24)Non-resident enterprise within the territory of China from DanBaoFei have clearly defined,That is, the enterprise within the territory of China/In lending institutions or individuals/business/Cargo transportation/Processing contracts/lease/Project contracting, etc in economic activities,Accept a non-resident enterprise provides the guarantee for or the burden of the cost of DanBaoFei or the same properties.But in practice,Due to the lack of information or fuzzification,Tax officials often difficult to define the nature of the DanBaoFei,If both parties will cost by other means shall be differentiated or with other duty-free items,In the actual tax supervision in very difficult.

　　针对跨境非货物贸易活动中营业税流失的问题，笔者建议，应首先完善法律，通过法律法规的形式，明确税务部门与科技主管部门信息交换的责任和义务，明确定期交换技术转让和开发合同的认定信息和技术进口合同证书的发放情况，明确由科技主管部门监督进口技术在企业生产经营中是否真实应用，如果发现企业利用税收优惠政策骗取免税，应取消其免税资格，并按照相关规定进行处罚；对于技术转让和开发业务，应在调查研究的基础上，对于技术转让和开发业务的提成率制定行业参考值，并在相关税收政策文件中予以配套，以提高税收政策执行的针对性和效率；对于知名品牌企业所从事的技术转让或开发业务，应明确其商标使用权在其合同条款中使用的规范性和合法性，以提高税务人员在实际工作中的可操作性。

Not for cross-border trade in goods in the activities of the loss of business tax problems,The author suggest,Should first improve the law,Through the form of laws and regulations,Clear the tax department and the competent department in charge of science and technology information exchange responsibility and obligation,Clear regular exchange of technology transfer and development contract that information and the technology import contract certificate distribution situation,Clear by the competent department in charge of science and technology supervision and import technology in enterprise production and management is real application,If it is found that the enterprise use the preferential tax policy diddle duty-free,Should cancel the duty-free qualification,And in accordance with the relevant provisions of punishment;For technology transfer and development business,Should be in on the basis of investigation and study,For technology transfer and development business commission rate, formulate industry reference,And in the related tax policy document to form a complete set,In order to improve the tax policy execution the pertinence and efficiency;For famous brand enterprises are engaged in technology transfer or development business,Should be clear about their trademark right in its contract terms used in the normative and legitimacy,In order to improve tax officials in the actual work operability.

　　对于所得税流失的问题，笔者建议，应在调查研究的基础上明确相关行业对担保费业务的适用范围和担保比例，以便于税务部门能够准确判断担保费的业务发生和确定金额，增强实际业务的操作性。同时，建议加强反避税调查和情报交换力度，特别是对境内境外关联企业交易行为的涉税调查，其中对转让定价的调查应作为重点。

For the problem of loss of income tax,The author suggest,Should be in on the basis of investigation and study related industries to clear DanBaoFei business scope and guarantee proportion,In order to the tax authorities can accurate judgment DanBaoFei business occurrence and determine the amount,Enhance the actual business operation.At the same time,Suggest strengthening anti tax avoidance investigation and information exchange dynamics,Especially for inside and outside affiliated enterprise transaction behavior of tax related survey,Among the transfer pricing investigation should be as a key.