国际税收课后习题答案.docx

国际税收课后习题答案.docx

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国际税收课后习题答案

Chapter1

isInternationalTax?

Whatdoesitmainlyaddress（探讨）?

InternationalTaxisasciencefocusingonaserioustaxissuesresultingfromdifferentandconflictingtaxrulesmadebyparticularcountries,jurisdictionsandresolutions（决议）.

Internationaltaxinaboardsencecoversnotonlyincomebutalsoturnovertaxes,etc.

aboutdifferencesbetweenChinaandUSAontaxationsystem

1）TheUSAisacountrywithincometaxesasamajortaxwhileinChinawehaveturnovertaxesasourimportanttaxes.

2）Thefederalgovernment,stategovernmentandlocalgovernmentoftheUSAhaveprettyrightstocollecttaxes,whiletherightstocollecttaxesaremostlycontrolledincentralgovernment.

3）TheUSAusecomprehensiveincometaxsystemanddeductfeesreferstodifferentuseitemizedincometaxsystem.

4）Intherespectofestatetax,realestatetaxisthemainlyobjecttobetaxed.

differencesamongMacau,ChinaContinentandHongKongforthepurposeoftaxfeaturesaccordingtotable1

1）ThecorporateincometaxratesinChinaContinentisthehighestinthesethree,to25%.

ThetaxbaseofChinaContinentIsworldwidewhiletheothersareterritorial.

2）InChinaContinentwehavetaxesforinterest,royalties,technicalfees,managementfees（allofthemare10%fornon-resident,20%forresident）,whiletheothersdon’thavethem.

3）ChinaContinenthavevalue-addedtax,whiletheothersdon’thavethem.

differencesamongUK,ChinaContinentandSpainforthepurposeofCorporateincometaxaccordingtotable2

1）Spainhasthehighestcorporatetaxrateto%.

2）UKdoesn’ttaxformanyincomewhichChinaContinentorSpainwilltaxsuchasCapitalgains,branchprofits,dividends,technicalfeesandmanagementfees.

differencesamongChinaContinentandforeignjurisdictionsforthepurposeofwithholdingtaxesaccordingtotable3

1）Forbranchprofits,interest,technicalfeesandmanagementfeesmostjurisdictionsdon’tcollecttaxexceptIreland（collectforinterest）andChinaContinent.

2）ExceptSwitzerlandfederaltaxratesofdividendsandinterestare35%andhigherthanChinaContinent,otherjurisdictions’withholdingtaxratesaremostlylowerorequaltoChinaContinent.

Chapter2

InternationalIncomeTaxation

doesacountrygenerallydesignitsincometaxationsystem?

（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.

explanation:

ThinCapitalization;ForeigntaxCredit;Withholdingtax;Internationaltaxtreaty;Deferralsystem;Internationaltransferpricing

ThinCapitalization:

Thincapitalizationisamethodthattaxpayersborrowtoomuchmoneyfromoversearelatedpartyandpaymuchinterest,sothattheycanenjoymuchdeductionbeforethisway,theytransferprofitsfromhightaxburdencountriestolowtaxburdencountriesorjurisdictions.

ForeigntaxCredit（外国税收抵免）：

Ifyoupaidoraccruedforeigntaxestoaforeigncountryonforeignsourceincomeandaresubjecttoresidentcountrytaxonthesameincome,youmaybeabletotakeacreditforthosetaxes.

Takenasacredit,foreignincometaxesreduceyourowncountrytaxliability.

Withholdingtax:

Withholdingtaxistaxwithheldbythecountrywhenacorporationmakingapaymenttoitsresidentcountry,inwhichthefullamountowedtothatcorporationisreducedbythetaxwithheld.

Internationaltaxtreaty:

Internationaltaxtreatyisatreatyacountry（orjurisdiction）signedwithothercountries（orjurisdiction）foraffairsabouttaxation.

Deferralsystem：

Deferralsystemisataxincentive（激励措施）toencouragedomestictaxresidencetomakeinvestmentbroad.

Butitmaycauseinternationaltaxavoidance.（缺点：

可能造成国际避税）

Internationaltransferpricing:

Internationaltransferpricingisaveryimportantwayformultinationalcompanytoavoidinternationaltax.

Transferpricingreferstoakindofnon-marketpricingactiontakenbyrelatedcorporationstoshiftprofitsformhightaxratecountriesorjurisdictionstolowtaxreteregions.

Chapter3

TaxResidence

isthemaindifferencebetweenataxresidentandanon-taxresidentfortaxliabilitypurpose?

Ingeneral,ataxresidentbearsinfinitetaxliability,shouldpaytaxforallofitsincome.

Anon-taxresidentbearslimitedtaxliability,shouldpaytaxforincomesourcedfromthecountry.

younamesometestsindeterminingwhetherapersonisaresident?

forcorporation:

place-of-incorporationtest,place-of-managementtest,residenceoftheshareholderstest

forindividiual:

afact-and-circumstancestest;abodetest;numberofdaytest（inChina:

1~5year–temporaryresident,>5year-long-termresident）

anexampletoprovehowdifferentcountriesapplydifferingteststojudgeaperson'sresidence?

Forexample,

Chinaforindividual:

domiciletest,numberofdays（afullyear）;

forcorporation:

place-of-incorporationtestorplace-of-managementtest

irelandforindividual:

numberofdaystest（183days）,domiciletest

forcorporation:

place-of-incorporationtestorplace-of-managementtest

explanation:

Taxresidence;dualresident;domiciletest;

Taxresidence:

Ifanindividualoracorporationisataxresidence,itbearsinfinitetaxliabilitistoitsownis,incommonlawjurisdictions.

dualresident:

dualresidentmeansanindividualoracorporationisresidenttaxpayerintwocountriesatthesameoftenoccurswhentwousedifferentstandardfortaxresidence.

domiciletest:

Ifanindividualoracorporationhasitsdomicileinacountry,itisthecountry'staxisacommontaxjurisdiciton.

Chapter4

IncomeSourceJurisdictionandRules

issourcejurisdiction?

Sourcejurisdictionisoneimportantformofincometaxisthemostimportanttaxjurisdiction.（收入来源地管辖权是一种重要的，并且是最重要的税收管辖权）

Allcountryandjurisdictionadoptsourcejurisdiction（所有的国家和地区都使用来源地管辖权）

Socalledsourcejurisdictionreferstothataslongasantiemofincomeissourcedwithintheterritory,thegovernmentoftheterritoryhasrightstolavyincometaxonit.（一笔所得只要来源于本国，就可以对其征税）

todeterminethesourceofemploymentandpersonalservicesincome?

Iftheincomederivedfrompersonalservicesperformedbyanemployee,itissourceofemployment.

Iftheincomeisperformedbyanindependentcontractororaprofessional,itissourceofpersonalserviceincome.

todeterminethesourcelocationofbusinessIncome?

WhatisPE?

IftheincomeisattributabletoaPE（permanentestablishment）inthecountry（uesrule归属原则rule引力规则）,itisthecountry’ssourceincome.

PE:

permanentestablishment，basedonsubstanceorpeople.

（场所：

辅助性、准备性不算；人：

必须是非独立代理人，经常为公司签订合同的等）

todeterminethesourceofinvestmentincome?

Dividendandinteresttheincomeisderivedfromownershipofequity,itisthesourceofinvestmentincome.

aboutUSsourcerules?

areChina'ssourcerules?

AnRE（residententerprise）mustpayenterpriseincometaxtotheChinesegovernmentonallitsincome,regardlessofwhethersuchincomeisgeneratedwithinoroutsideofdefulttaxrateforanRE,priortoanyspecialtaxtreatment,is25percent.

AnNRE（nonresidententerprise）thathasanyOperationalEstablishmentinChinaisrequiredtopayenterpriseincometaxonlyonitsincomesourcedfromtaxrateis10percent.

Chapter5

InternationalDoubleTaxationandRelief

isInternationaldoubletaxation?

Internationaldoubletaxationisthatthesameitemofassetistaxedtwiceormorethantwiceinataxyear.

isthemaindifferencebetweenlegalInternationaldoubletaxationandeconomicInternationaldoubletaxation?

LegalInternationaldoubletaxationisforthesametaxpayers,whoareoftenbranchcompanys,usingdirectcredits.

EconomicInternationaldoubletaxationisfordifferenttaxpayers,whoareoftensubsidecompanys,usingindirectcredits.

anexampletoproveInternationaldoubletaxationarisingfromthesametaxjurisdictionandrelief.

approachesareusedtosolveInternationaldoubletaxationresultingfromresidence-sourceconflicts?

Unilateral,bilateralandmultilateralapproaches.

Deductionmethod,exemptionmethod,creditmethodandsoon.

isthemaindifferencebetweendeductionmethodandcreditmethod?

Deduction:

reduceallkindsoffeesfromtaxableincome.

Credit:

reducecreditfromtaxdue.

specificreliefmethodsdoesinternationalcommunityagreeto?

TheOECDandUNmodelsonlyauthorizethecreditandexemptionmethod,notthedeductionmethod.

:

fullexemption;partialexemption;limitationoncredit;

fullexemption:

onlylevytaxonincomefromresidentcompany'sowncountry.

partialexemption:

giveresidentcompanyapartoftaxexemptionforoverseasincome.

limitationoncredit:

thetaxrateofresidentcompany'sowncountrymultiplybytheincomeinthecountry.

Ifthetaxpayerpaiedaamountoftaxlessthanthelimitation,itshouldpaytaxinarrears.

Chapter6

InternationalTaxAvoidanceandTaxHaven

istaxhaven?

Taxhavenisacountryorjurisdictionwhichhaslowtaxrateornotaxsothatpeoplechoosetoliveorregistercompanytheretoavoidthehightaxburdenintheirowncountryorjurisdiction.

Anotherdefinition:

Ataxhavenisacountryorterritorywheretaxesarelaviedatalowrateornotatall.（inthebook）

manytypesoftaxhavensarether