国际税收课后习题答案Word文档下载推荐.docx

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2）Thefederalgovernment,stategovernmentandlocalgovernmentoftheUSAhaveprettyrightstocollecttaxes,whiletherightstocollecttaxesaremostlycontrolledincentralgovernment.

3）TheUSAusecomprehensiveincometaxsystemanddeductfeesreferstodifferentuseitemizedincometaxsystem.

4）Intherespectofestatetax,realestatetaxisthemainlyobjecttobetaxed.

differencesamongMacau,ChinaContinentandHongKongforthepurposeoftaxfeaturesaccordingtotable1

1）ThecorporateincometaxratesinChinaContinentisthehighestinthesethree,to25%.

ThetaxbaseofChinaContinentIsworldwidewhiletheothersare

territorial.

thavethem.

resident）,whiletheothersdon

of

3）ChinaContinenthavevalue-addedtax,whiletheothersdon'

differencesamongUK,ChinaContinentandSpainforthepurpose

Corporateincometaxaccordingtotable21）Spainhasthehighestcorporatetaxrateto%.

2）UKdoesn'

ttaxformanyincomewhichChinaContinentorSpainwilltax

managementfees.

purposeofwithholdingtaxesaccordingtotable3

and

1）Forbranchprofits,interest,technicalfeesandmanagementfeesmost

jurisdictionsdon'

tcollecttaxexceptIreland（collectforinterest）

ChinaContinent.

2）ExceptSwitzerlandfederaltaxratesofdividendsandinterestare35%

andhigherthanChinaContinent

otherjurisdictions'

withholdingtax

ratesaremostlylowerorequaltoChinaContinent.

Chapter2

InternationalIncomeTaxationdoesacountrygenerallydesignitsincometaxationsystem

（bookpage50）

1）territorial（领土模式）：

2）Residency（属人模式）:

taxontheworldwideincomeofresidents,andimposetaxontheincomeofnonresidentsfromcertainsourceswithinthecountry.USA.

3）Exclusion（例外）:

specificinclusionorexclusionofcertainamounts,classes,oritemsofincomein/fromthebaseoftaxation.

4）Hybrid（混合模式）:

somegovernmentshavechosenforalloronlycertainclassesoftaxpayers,toadoptsystemsthatareacombinationofterritorial,residency,orexclusionary.

isitimportanttomakeclearsourceofincome

Tomakeclearsourceofincomeisimportantbecauseitdecididesthatwhetheraindividualorcorporationshouldpaytaxinacountryandwhatcreditscanitenjoy.

taxCredit;

Withholdingtax;

explanation:

ThinCapitalization;

Foreign

Internationaltaxtreaty;

Deferralsystem;

Internationaltransferpricing

ThinCapitalization:

Thincapitalizationisamethodthattaxpayersborrowtoomuchmoneyfromoversearelatedpartyandpaymuchinterest,sothattheycanenjoymuchdeductionbeforethisway,theytransferprofitsfromhightaxburden

countriestolowtaxburdencountriesorjurisdictions.

ForeigntaxCredit（外国税收抵免）：

Ifyoupaidoraccruedforeigntaxestoaforeigncountryonforeignsourceincomeandaresubjecttoresidentcountrytaxonthesameincome,youmaybeabletotakeacreditforthosetaxes.

Takenasacredit,foreignincometaxesreduceyourowncountrytaxliability.

Withholdingtax:

Withholdingtaxistaxwithheldbythecountrywhenacorporationmakingapaymenttoitsresidentcountry,inwhichthefullamountowedtothatcorporationisreducedbythetaxwithheld.

Internationaltaxtreaty:

Internationaltaxtreatyisatreatyacountry（orjurisdiction）signedwithothercountries（orjurisdiction）foraffairsabouttaxation.

Deferralsystem

residencetomakeinvestmentbroad.

Internationaltransferpricing:

Internationaltransferpricingisaveryimportantwayformultinational

companytoavoidinternationaltax.

Transferpricingreferstoakindofnon-marketpricingactiontakenby

relatedcorporationstoshiftprofitsformhightaxratecountriesor

jurisdictionstolowtaxreteregions.

Chapter3

TaxResidence

isthemaindifferencebetweenataxresidentandanon-taxresidentfor

taxliabilitypurpose

Ingeneral,ataxresidentbearsinfinitetaxliability,shouldpaytax

forallofitsincome.

Anon-taxresidentbearslimitedtaxliability,shouldpaytaxforincome

sourcedfromthecountry.

younamesometestsindeterminingwhetherapersonisaresident

forcorporation:

shareholderstestforindividiual:

afact-and-circumstancestest;

abodetest;

numberofday

China:

1〜5year-temporaryresident,>

5year-Iong-termresident）

test（in

tojudge

anexampletoprovehowdifferentcountriesapplydifferingtestsaperson'

sresidence

Forexample,

Chinaforindividual:

domiciletest,numberofdays（afullyear）;

ir