南京工业大学学报（社会科学版）
南京工業大學學報（社會科學版）
남경공업대학학보（사회과학판）
JOURNAL OF NANJING UNIVERSITY OF TECHNOLOGY(SOCIAL SCIENCE)
2015年
2期
114-120
,共7页
避税方法专利%商业方法专利%税务策略%税务规划%美国发明法案
避稅方法專利%商業方法專利%稅務策略%稅務規劃%美國髮明法案
피세방법전리%상업방법전리%세무책략%세무규화%미국발명법안
tax strategy patent%business method patent%tax strategy%tax planning%America Invents Act
在美国，避税方法或系统作为以实现避税为目的的策略性筹划工具，在其走向专利化的进程中，一度引发了知识产权与税务两大从业群体的大论战，继而引发出一系列国会立法提案，并最终以2011年?美国发明法案?的颁布实施暂告终结。避税方法专利化的争议焦点在于：税务与专利两大法律体系之间的冲突、避税方法专利审查中的现有技术判断以及体系冲突下的职业伦理困境。
在美國，避稅方法或繫統作為以實現避稅為目的的策略性籌劃工具，在其走嚮專利化的進程中，一度引髮瞭知識產權與稅務兩大從業群體的大論戰，繼而引髮齣一繫列國會立法提案，併最終以2011年?美國髮明法案?的頒佈實施暫告終結。避稅方法專利化的爭議焦點在于：稅務與專利兩大法律體繫之間的遲突、避稅方法專利審查中的現有技術判斷以及體繫遲突下的職業倫理睏境。
재미국，피세방법혹계통작위이실현피세위목적적책략성주화공구，재기주향전리화적진정중，일도인발료지식산권여세무량대종업군체적대론전，계이인발출일계렬국회입법제안，병최종이2011년?미국발명법안?적반포실시잠고종결。피세방법전리화적쟁의초점재우：세무여전리량대법률체계지간적충돌、피세방법전리심사중적현유기술판단이급체계충돌하적직업윤리곤경。
In the United States, as a strategic tool to reduce, minimize, aviod, or defer a taxpayer′s tax liabil-ity, tax strategy or tax shelter has been widely used in the tax service industry. The patentability of tax strategy has ever aroused a big dispute between intellectual property and tax practitioners, and eventually triggered a se-ries of congress litigations. The controversy was ended by the enactment of the new America Invents Act in Sep-tember 2011. Based on a thorough analysis of the relevant legal provisions, judicial and patent examination prac-tices, and the milestone case of tax strategy patents, this paper sheds some light on those controversial topics and the relevant legislation. A conclusive review of the new act regarding the tax strategy patent has been given finally.
