How to define royalties?

A few days ago, the customs of Suzhou Industrial Park paid a tax of 330,000 yuan to a pharmaceutical enterprise within its jurisdiction, aiming at the royalties of the company's imported goods in 2006. Since 2004, the customs has paid a total of 7.46 million yuan in royalties. It is understood that the lack of understanding of the relevant provisions on the taxation of royalties is the main reason for tax evasion by enterprises. To this end, the customs specially reminded the import and export enterprises that royalties should be fully considered when declaring the duty-paid price. The Measures for Examination and Approval of Import and Export Dutiable Price in People's Republic of China (PRC) is defined as: Royalty refers to the expenses paid by the buyer of imported goods to obtain the license or transfer of patent right, trademark right, know-how, copyright, distribution right or sales right from the intellectual property right holder and its effective authorizer. According to this definition, it is not difficult to find three characteristics of royalties: first, the property rights brought by intellectual and natural achievements; Second, it is used by others after payment, not by the obligee himself; Third, the obligee collects royalties according to the degree to which others actually use their rights. According to this method, royalties that meet certain conditions should be included in the customs value and declared to the customs when the goods are imported. According to the customs regulations, the royalties of imported goods have nothing to do with the goods, and if the payment does not constitute the conditions for selling the goods to People's Republic of China (PRC), it will not be included in the scope of customs taxation. In other words, everything else should be included in the duty-paid price. The following four situations are considered to be related to goods: first, imported goods are used to pay for the right to use patents or proprietary technologies, which belongs to one of the following situations: first, they contain patents or proprietary technologies; Second, it is produced by patented method or proprietary technology; Third, it is specially designed or manufactured for the implementation of patents or proprietary technologies. Second, it is used to pay trademark rights, and the imported goods belong to one of the following circumstances: first, they are accompanied by trademarks; Second, after import, it can be directly sold with a trademark; Third, the trademark right has been included in the import, and it can be sold after light processing and labeling. 3. Imported goods used to pay copyright fall into one of the following circumstances: 1. Imported goods containing software, words, music, pictures, images or other similar contents, including tapes, diskettes, compact discs or other similar media; Second, imported goods containing other copyright contents. Fourth, it is used to pay distribution rights, sales rights or other similar rights. Imported goods belong to one of the following circumstances: First, they can be sold directly after import; Second, light processing can be sold. In this case, the royalties involved in the company's imported goods mainly include two aspects: one is the expenses paid for the formulation and technology of manufacturing, using and selling drugs (that is, the proprietary technology expenses), and the other is the trademark rights expenses of finished drugs. After investigation, the declared price of the company's finished drugs at the time of import has included the patent fee of proprietary technology, and the production and processing of raw materials are mainly completed in China. The royalties of these two proprietary technologies need not be included in the customs value of imported goods. As for the trademark right use fee of the original drug imported from the raw material drug countries, because its domestic production does not belong to the category of light processing, there is no need to tax it. However, the royalties of trademark rights of drugs imported in the finished product state should be included in the duty-paid price to pay taxes. In recent years, with the continuous strengthening of the government's protection of intellectual property rights and the increasing awareness of corporate brands, the proportion of patent fees in products has gradually increased. In order to ensure the full collection of taxes receivable by the state and maintain a good order of import and export operations, the customs will intensify its investigation and punishment of non-voluntary payment of royalties.