Development, transfer, and evaluation of intangibles in taxation

税务无形资产的开发、转让和评估

基本信息

批准号：
16530019
负责人：
OKAMURA Tadao
金额：
$ 2.18万
依托单位：
Kyoto University
依托单位国家：
日本
项目类别：
Grant-in-Aid for Scientific Research (C)
财政年份：
2004
资助国家：
日本
起止时间：
2004 至 2006
项目状态：
已结题

项目摘要

Although there are three basic approaches to the evaluation of intangibles in accounting, (1) estimated market value, (2) estimated future cash flow, and (3) actual cost to develop, they do not have enough reliability and verifiability for tax purposes. Thus, we have to establish tax system that works well without evaluating intangibles.In order to reduce the needs for the evaluation of intangibles, tax-free reorganization should be expanded by permitting cash as consideration, and the requirement of the entity evaluation in stock for stock acquisition and in the beginning of consolidated return should be abolished. Although losses of a new consolidated member would be brought into a consolidated group, their deduction should be limited. The existing evaluation requirements in the corporate tax law are imperfect, because intangibles might not be covered, which causes tax avoidance or entrenchment on Japanese tax jurisdiction through corporate inversion transactions.In taxable transactions, it is inevitable to tax intangibles traded in the transaction. Tax authorities have to make a decision on whether they accept the consideration for the intangibles that private parties negotiated. In that decision, the tax authorities should compare the incentives of private parties to earn more before tax profits and their incentives to reduce tax burden. If the former is larger than the latter, the tax authorities should accept the consideration.

尽管在会计中评估无形资产的基本方法，（1）估计的市场价值，（2）估计的未来现金流以及（3）实际开发成本，但它们对于税收目的没有足够的可靠性和可靠性。因此，我们必须建立在不评估无形资产的情况下运行良好的税收制度。为了减少评估无形资产的需求，应通过允许现金作为考虑来扩大免税重新组织，以及对股票获取股票收购的股票评估的需求，并在合并回报开始时进行股票收购。尽管新合并成员的损失将被带入一个合并小组，但其扣除应受到限制。公司税法中的现有评估要求是不完美的，因为可能无法涵盖无形资产，这会导致避税或通过公司反转交易对日本税收管辖权的征收，应纳税交易，不可避免地要在交易中交易税收无形资产。税务机关必须决定是否接受私人各方谈判的无形资产的考虑。在这一决定中，税务机关应比较私人当事方的激励措施，以便在税收利润及其减轻税收负担之前赚取更多的收入。如果前者大于后者，则税务机关应接受考虑。