国际税收总结定义概念.docx
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国际税收总结定义概念
Whatisinternationaltaxation什么是国际税收
Inanarrowsense:
Manytaxlawrelatedtothemultinationalincomeandtransaction
从某一国家角度:
一国对纳税人相关的跨国收入和事务的税收法律
Inabroadsense:
internationaltaxationreferstotaxphenomenaandtaxissuesbroughtaboutbytheconflictsordifferenceintaxlawbetweencountriesintheopeneconomythattaxpayer'seconomicactivitiesextendabroad.
广义:
国际税收是指开放经济下,纳税人的经济活动扩展到海外以与在各国之间不同税法所带来的冲突或税务问题
税务现象。
TheBasicElementsofInternationalTaxation
SubjectofTaxation:
TransnationalNaturalPersonandLegalEntity
自然人和法人
Objectoftaxation课税对象
concerningwithincometax:
1.Transnationalgeneralconstantincome固定收入
根据所得税2.Transnationalcapitalgains资本收益
3.Transnationalotherincome其他收入
concerningwithpropertytax:
1.Transnationalgeneralpropertyvalueondynamism一般动产
根据财产税2.Transnationalgeneralpropertyvalueonstationary一般不动产
TheScopeofInternationalTax税收围
1cross-bordermanufacturingbyamultinationalenterprise跨国制造业
2cross-borderinvestmentbyindividualsorinvestmentfunds跨国投资
3thetaxationofindividualswhoworkordobusinessoutsidetheresidecountry在居住地以外工作
4theincometaxaspectsofcross-bordertradeingoodsandservices跨国贸易所得
TwoDimensionsofInternationalTax两个尺度
outboundtransaction:
thetaxationofresidentindividualsandcorporationsonincomearisinginforeign对外事务countries(taxationofforeignincome)居民/企业境外所得征税
inboundtransaction:
thetaxationofnonresidentsonincomearisingdomestically(taxationof
对事物nonresidents)非本国居民境外所得征税
Theessenceofinternationaltaxation国际税收的实质
Revenuedistributionamongdifferentcountries不同国之间的收入分配
Revenuecoordinationamongdifferentcountries不同过之间的收入协调
Inthedesigningofitsinternationaltaxrules,acountryshouldseektoadvancethefollowingfourgoals:
国际税收规则的目标
1.gettingitsfairshareofrevenuefromcrossbordertransactions从跨境交易中取得合理份额的税收收入
2.promotingfairness促进公平
3.enhancingthecompetitivenessofthedomesticeconomy提高国经济的竞争力
4.capital-exportandcapital-importneutrality资本输出和输入中性
Theprincipleoffairness公平原则Thefairnessandefficiencyofincometaxation
Distributionequity公平分配
Equityoftaxburden平等的课税负担
Theprincipleofefficiency效率原则
NeutralityPrinciple中性原则
EfficiencyPrinciple效率原则
Majortopicsofinternationaltaxation国际税收的重要议题
1.JurisdictionstoTax辖区税收
2.InternationalDoubleTaxation
3.InternationalTaxAvoidance避税
4.InternationalTaxConvention国际税收协定
5.EmergingIssues新型问题
WhatisTaxJurisdiction税收管辖权
Acountryhasthepowertolevyorimposetaxes,includingpoweroftaxlegislation,poweroftaxadministration一国政府有权决定对哪些人征哪些税以与征多少
TypesofTaxJurisdiction管辖权分类
Jurisdictionovercitizens公民身份
ResidenceJurisdiction居民身份
SourceJurisdiction来源地
DefiningResidenceofIndividuals个人居民身份认定标准
DomicileCriterion住所标准
ResidenceCriterion居所标准
TheCriterionofPresencePeriod停留时间
Willingnessordesirecriterion意愿标准
Determiningrulesforlegalentities法人居民身份认定标准
Criterionoftheplaceofincorporation注册地成立
Criterionoftheplaceofeffectivemanagementandcontrol实际管理与控制中心所在地
CriterionoftheplaceofHeadoffice总机构所在地
CriterionoftheCriterionofholding控股权
Criterionoftheplaceofmainbusiness主营业务地
·DefiningSourceJurisdiction来源地管辖权
(1)Businessincome:
Criterionoftransactionplace交易地
营业收入Criterionofpermanentestablishment常设机构
(2)serviceincome劳务收入
(3)Investmentincome投资收入
(4)Propertyincome财产收入
DefiningInternationalDoubleTaxation国际双重征税
Theimpositionofcomparableincome(property)taxesbytwoormoresovereigncountriesonthesameitemofincome(includingcapitalgainsorpropertyvalue)ofthesametaxablepersonforthesametaxableperiod.两个或以上的国家或地区,对同一纳税人的同一征税对象同时征收同一类型的税.
InternationalJuridicalDoubleTaxation国际法律性双重征税
Differentobjectsoftaxingpowerlevyontheidenticaltaxpayerorobjectaccordingtolaw
两个或以上征税主体对同一纳税人的同一课税对象同时行使不同的征税权力
InternationalEconomicDoubleTaxation国际经济性双重征税
Thesameincomeofdifferenttaxpayersislevied,whichembodieskindsofeconomicrelationshipinthesociety两个或以上征税主体对不同纳税人的同一课税对象同时征税
CausesofInternationalDoubleTaxation导致因素
Residence-sourceconflicts.居民和来源地税收管辖权的冲突
Citizen-sourceconflicts.公民和来源地税收管辖权的冲突
citizen-residenceconflicts.公民和居民税收管辖权的冲突
overlappingofthesamejurisdiction同种的重叠
TheimpactofIDT国际双重征税的影响
hindersglobaleconomicdevelopment.阻碍国际经济发展
hassomenegativeeffectsontheindividual’sorlegalentities’enthusiasmofcross-borderinvestmentandcooperation.打击了跨国投资和合作的积极性
Hindersthegoods,service,talents,technologyandcapitaltomovefreelyaroundtheworld.
阻碍了商品\劳务\人才\技术\和资本在国际上的自由流动.
causecontradictionsorinterestconflictsamongdifferentcountries.导致有关国家之间的矛盾或利益冲突
BasicwaysofIDTrelief减除方式(不是方法)由居住国实施
Unilateralway单边方式(domesticlaw国法)
Bilateralway双边方式(bilateraltaxtreaty双边税收协定)
Multilateralway多边方式(multilateraltaxtreaty多边税收协定)
要点!
acountryhastheprimaryrighttotax