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影响跨国并购中专利交易的一个重要影响因素就是税负考量。外资并购中国企业的专利交易所涉国内税主要为所得税、营业税等。中国企业海外并购当地的专利技术需关注当地的税务问题。国际或双边协调机制对于跨国专利技术转移具有重要作用。
An important factor that affects the patent transactions in cross-border M & A is tax considerations. Foreign tax mergers and acquisitions Chinese enterprises patent transactions involving domestic taxes mainly income tax, sales tax and so on. Chinese enterprises overseas acquisition of local patented technology need to pay attention to the local tax issues. International or bilateral coordination mechanisms play an important role in the transfer of transnational patents.