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題 名 | 商標權利金支出加計進口貨物完稅價格課稅之法律問題研究--兼評最高行政法院九十九年度判字第九五八號判決=A Study on the Legal Issues of Taxing Duty-paid Prices of Imported Goods plus Trademark Royalty Payments: Also Comment on Judgment No. 958, 2010 of the Supreme Administrative Court |
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作 者 | 盧世寧; | 書刊名 | 興大法學 |
卷 期 | 10 2011.11[民100.11] |
頁 次 | 頁49-102 |
分類號 | 568.713 |
關鍵詞 | 關稅法; 商標; 權利金; 關稅暨貿易總協定; 關稅估價; 完稅價格; Customs Act; Trademark; Royalty; GATT; Customs valuation; Customs value; |
語 文 | 中文(Chinese) |
中文摘要 | 智慧財產權利金支出應加計入進口貨物完稅價格,於貨物進口時課徵進口稅捐,雖然是關稅暨貿易總協定所確立之原則,然而時至今日在國際多角貿易興盛下,此原則不斷被挑戰,主要原因在於國際智慧財產授權關係與產品製造關係日益複雜化,權利金與產品價格又常有不同的計算基礎,不容易統一在進口當下就能一併核計課稅,因此產生不少貿易糾紛。 本文以商標授權為例,探討在國際商標授權下,附掛商標之產品進口時應如何認定其完稅價格,包含:商標權利金在稅法上的經濟意義為何?其加計課稅之正當性基礎何在?以及何時課稅、如何課稅等相關的議題。另外,針對近年來實務發生的重要案例,比較外國法制,檢討我國法律及實務面的缺失,並提出本文之建議供參考。 |
英文摘要 | In spite of the principal established by The General Agreement on Tariffs and Trade(GATT)that duty-paid prices of imported goods should count trademark royalty payments, and then the import duty should be levied while the goods are imported, the flourishing international multilateral trade keeps on challenging this principal. The main reason lies in that licensing relationship of international intellectual properties and production relationship become more and more complicated, and also there are often different assessment bases for royalties and product prices; therefore it is hard to calculate and levy the duty upon the importation, and further a lot of trade disputes arise. This study takes trademark licensing for example and researches into that under international trademark licensing, how to value the duty-paid price of a product attached with the trademark, including what is the economic significance of trademark royalty for tax law, what is the legitimate basis for taxing trademark royalty, when and how to levy the duty, etc. Besides, some important practice cases during recent years are discussed with comparing foreign and domestic legal systems to review factual and legal deficiencies in our country;also this study raises the suggestion for reference. |
本系統中英文摘要資訊取自各篇刊載內容。