Abstract

With the progress of the times, the increasing degree of economic globalization and the rapid development of the international trade industry, international technology trade has become one of the main forms of international trade. International technology trade is of great significance to the transformation and upgrading of a country's industry and the growth of the national economy, and some problems have arisen while countries pursue technology to trade for the purpose of achieving mutual benefit and win-win situations. The article first explains the problems related to international technology trade and commission fees and then analyzes the current taxation status of international technology trade commission fees, mainly studying some problems of the taxation systems of countries around the world and the repeated collection patterns of developed countries for technology trade commission fees. It also points out a series of problems caused by the double taxation of technology trade commission fees, such as: affecting the normal trade between technology suppliers and recipients, causing the high cost of technology transfer, and making the international technology trade market disorderly. Finally, the solution to the problem of double taxation is given, and at the same time, corresponding countermeasures are proposed for improving the development of international technology trade in China.

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