花木兰传奇

三星根据一项专利许可协议被判逃税，并被要求缴纳134万美元的公司税。_我的网站

A | 北京时间1月9日，韩国最高法院周三裁定，三星电子与一家爱尔兰导管公司达成专利许可协议，以利用韩国爱尔兰税收协议中的特别豁免条款逃税并支付15亿韩元（134万美元）的公司税。

B |     

    A drone photo taken on June 12, 2026 shows reapers harvesting wheat in Licha Town in Qingdao, east China's Shandong Province. (Xinhua/Li Ziheng)
China will promote inclusive sharing to ensure that the benefits of innovation in food security are shared more widely and fairly among Asia-Pacific economies and their people, according to the National Food and Strategic Reserves Administration.
Liu Huanxin, head of the administration, put forward proposals on food security, a shared concern among Asia-Pacific economies, at the APEC high-level public-private dialogue on food security on Thursday.
Stressing the importance of digital empowerment, he said China will promote the large-scale application of innovation across the food supply chain and expand the use of artificial intelligence, digital technologies and smart processing across this sector.
He also called for closer cooperation among government departments, businesses, research institutions and international organizations to promote open and mutually beneficial cooperation in food security.
During the 14th Five-Year Plan period (2021-2025), China kept its domestic grain market broadly stable and deepened international cooperation in the food sector, contributing to food security across the Asia-Pacific and beyond, the official noted.
Over the next five years, China will continue to enhance its overall food production capacity and strengthen its ability to safeguard national food security, he said.
The dialogue, held in the coastal city of Dalian in northeast China's Liaoning Province on Thursday, drew nearly 150 representatives from government departments, business associations, research institutions and international organizations of APEC economies.
。导管公司的成立通常是为了逃避或减少税收，转移或积累利润。韩国最高法院星期三对三星做出裁决，结束了长达五年的诉讼。三星在2013年以原告的身份向韩国最高法院提出上诉，质疑韩国税务机关让三星承担706亿韩元的公司税的决定。然而，韩国最高法院仅部分支持上诉法院的判决，即三星只应承担15亿韩元的企业税。

C | 早些时候，上诉法院裁定三星应承担所有706亿韩元的公司税。韩国最高法院认为应该取消海外专利税。2010年，三星与美国全球知识产权管理公司IntelligentVentures签订了专利许可合同，支付后者3.7亿美元。高志敏表示，其爱尔兰子公司四一是协议的一方，因此该协议应享受韩国爱尔兰税务协议中的公司免税条款。

D | 根据韩美税制，被许可方应支付15%的许可费作为公司税。然而，韩国税务官员表示，IvIl只是一家避税公司，因此他们向三星签发了一份706亿韩元的税单。尽管下级法院接受了三星的反驳，但上诉法院推翻了判决，并裁定三星对所有税收负有责任。

E |

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