国际税收整理.docx
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国际税收整理
课后习题整理
一.Baseforinternationaltax:
countrytaxation
1.Whatisinternationaltax?
Whatdoesitmainlyaddress?
答:
Internationaltaxmeansaseriesoftaxissuesresultingofdifferenttaxrulesandconflictingjurisdictionsmadebycountries,andsolutions.
ThebaseofInternationaltaxisdifferentcountries’taxation.
二.Internationalincometaxation
1.Howdoesacountrygenerallydesignitsincometaxationsystem?
答:
territorial(属地):
taxationonlyofin-countryincome,e.g.HongKong;
residency(属人):
taxationofallincomeofresidentsand/orcitizens;
exclusionary(例外):
specificinclusionorexclusionofcertainamounts,classes,oritemsofincomein/fromthebaseoftaxation;
Hybrid(混合):
e.g.USA,UK
2.Whyisitimportanttomakeclearsourceofincome?
答:
inaterritorialsystem,sourceoftendetermineswhetherornottheincomeistaxed;
sourceofincomeisalsoimportantinresidencysystemsthatgrantcrsfortaxesofotherjurisdictions.
三.Taxresidence
1.Whatisthemaindifferencebetweenataxresidentandanon-taxresidentfortaxliabilitypurpose?
答:
ataxresident:
world-widetaxliability;
anon-taxresident:
limitedtaxliability.
2.Canyounamesometestsindeterminingwhetherapersonisaresident?
答:
Forcorporation:
place-of-incorporationtest,place-of-managementtest,
residence-of-theshareholderstest;
Forindividual:
afact-and-circumstancestest/domiciletest,
numberofdaystest,intentiontest.
3.Takeanexampletoprovehowdifferentcountriesapplydifferingteststojudgeaperson'sresidence?
答:
China:
forindividual:
domiciletest,numberofdaystest(afullyear);
forcorporation:
place-of-incorporationtest
orplace-of-managementtest.
Ireland:
forindividual:
numberofdaystest(183days),domiciletest
forcorporation:
now:
place-of-incorporationtest
past:
place-of-managementtest.
四.Incomesourcejurisdictionandrules
1.Whatissourcejurisdiction?
答:
It'sanimportantformofstatetaxsovereignty.Itdeterminesthatincomefromhomecountryissubjecttotax.
2.Howtodeterminethesourceofemploymentandpersonalservicesincome?
答:
Accordingtotheplaceofprovingservices.Forindependentservices,itreferstothefixedplace;Fordependentservices,itreferstotheplacewhereservicesareperformed.
Accordingtothepaymentplaceofserviceincome.
3.Howtodeterminethesourceoflocationofbusinessincome?
WhatisPE?
答:
Therearechieflytwotest:
oneisthePErule,theotheristheplaceoftransactionortradeorsigningcontractsrule.
PEmeans"permanentestablishment",anditreferstoafixedplaceofbusiness,suchasanoffice,branch,factoryormine,whichgenerallygivesrisetoincomeorvalueaddedtaxliabilityinaparticularjurisdiction,adependentagentoranemployeeisalsotreatedasaPE.AndPEisanimportantbasistojudgewhetherbusinessincomeistaxablebyacountry.
4.Howtodeterminethesourceofinvestmentincome?
答:
Fordividend,test:
residencecountryofthedividendpayer;
Forinterest,test:
generally:
residencecountryoftheinterestpayer;
Somecountry:
signingplaceofloancontract,orresidencecountryofloaner.
Forroyalties,test:
placeofusage;residencecountryofroyaltyowner;residencecountryofroyaltypayer.
Forrents,test:
usageplaceoftheproperty;signingplaceofrentingcontract;residencecountryofrentpayer.
五.Internationaldoubletaxationandrelief
1.WhatisInternationaldoubletaxation?
答:
Doubletaxationoccurswhentaxispaidmorethanoncebytwoormorejurisdictionsonthesametaxableincomeorasset,anditcanbelegaloreconomic.
国际重复征税是指两个或者两个以上的国家、地区,对同一或不同跨过纳税人的同一跨国征税对象征收相同或相似的所得税。
一般包括法律性重复征税和经济重复征税。
2.WhatisthemaindifferencebetweenlegalInternationaldoubletaxationandeconomicInternationaldoubletaxation?
答:
Legaldoubletaxationtaxesthesametaxableearningorasset.
Economicdoubletaxationtaxesdifferenttaxpayers.
法律性重复征税:
同一跨国纳税人(总公司、分公司属于同一纳税人);
经济重复征税:
总公司、分公司分属不同跨国纳税人。
3.TakeanexampletoproveInternationaldoubletaxationarisingfromthesametaxjurisdictionandrelief.
答:
4.WhatapproachesareusedtosolveInternationaldoubletaxationresultingfromresidence-sourceconflicts?
答:
TaxtreatiesofOECDandtheUNcanbeusedtosolveinternationaldoubletaxation;thereisalsouniformityinsourcerulesandinternationalpracticesforsolvingtheproblem.
Besides,thedeductionmethod,theexemptionmethodandthecreditmethodareanothermeansofsolvingtheproblem.
Unilateral,bilateral,multilateralapproaches.
5.Whatisthemaindifferencebetweendeductionmethodandcreditmethod?
答:
Thecreditmethod:
foreigntaxespaidbyaresidenttaxpayerservetoreducedomestictaxes.
Thedeductionmethod:
itallowsresidentsandcitizenstodeductforeigntaxespaidasacurrentexpenseincomputingtheirtaxableworldwideincome.
抵免法:
将国内国外所得乘以税率减去在国外所得取得的收入的税额。
扣除法:
税前扣除视同费用;
6.Whichspecificreliefmethodsdoesinternationalcommunityagreeto?
答:
TheOECDandtheUNmodelsonlyauthorizethecreditandexemptionmethods,notthedeductionmethod.
六.Internationaltaxavoidanceandtaxhaven
1.Whatistaxhaven.
答:
acountryorterritorywhichhasnoincometaxorlittleincometaxation,andiseasytobeusedtoavoidorevadetaxationofrelevantcountriesorterritories.
2.Howmanytypesoftaxhavensarethereintheworld?
答:
Nil-taxhavens:
noincometax,nocapitalgainstax,noinheritancetax.
Foreignsourceexempthavens:
taxyouonlocallyderivedincomeonly.
Law-taxhavens:
somemayhavespecialconcessions;someusestaxdoubletreaties.
3.NamesomeNon-taxfeaturesoftaxheavens.
答:
Privacy:
financialaffairsbekeptprivatefrompryingeyes.
Easyofresidence:
easytoobtainpermissiontolive.
politicalstability;
convenientcommunications:
goodtelephoneandbroadbandinternetaccessandeasytravel.
Lifestylefactors:
goodschoolingandclimateandsoon.
4.Howdoesaninternationaltaxpayermakeuseofataxhaven?
答:
makeuseoftransferpricingtotransferprofit;
abuseinternationaltaxtreaty;
makeuseoftrustinvestmenttotransferproperty;
setupinternalinsurancecompany;
thincapitalization;
chooseadvantagedformsofenterpriseorganization;
Emigration;
5.DoesChinahasanti-tax-havenrules?
答:
Yes.InCFCrules.
6.Whataretheadvantagesofbeingataxhaven?
答:
attractFPI;promoteemployment;developeconomy;reducetaxation;promoteculturalexchanges.
7.Whatarethereasonsforsomejurisdictionsdesiringtobetaxhavens?
答:
Therearemanyadvantagesofbeingataxhaven.Forexample:
attractFPI;promoteemployment;developeconomy;reducetaxation;promoteculturalexchanges.
七.Internationaltransferpricingandrules
1.Whatisinternationaltransferpricing?
答:
Internationaltransferpricingreferstoakindofnon-pricingactiontakenbyrelatedpartieswithinthegroupwhilecarryingonpurchasingandsellingbusiness.Itcanbeusedasanimportantinstrumentofavoidingtax.
2.Takeanexampletoprovethatinternationaltransferpricingcanbeusedtoavoidinternationaltax?
答:
3.Whatarethemaincontentsofinternationaltransferpricingrules?
答:
AcountrywillsetupInternationaltransferpricingrulestopreventtransnationalenterpriseusingtransferpricingtoevadetax.Itcontainsthosedetails:
Adjustment:
Arm'slengthprice(1.CUP,2.RP,3.CP);Formularyapportionmentmethod;Advancedpricingagreement.
4.Whatisformularyapportionmentmethod?
答:
Attributesprofitorlosstoeachjurisdictionbasedonfactorssuchastheproportionofsales、assets、orpayrolls.
5.TalkabouttransferpricingrulesinChina?
答:
八.Controlledforeigncorporationandrules
1.HowdoesamultinationalfirmuseaCFCtoavoidtax?
答:
Companiesformforeignsubsidiariesintaxhavensandshiftincometothosesubsidiaries,thetaxwasavoideduntilthetaxhavencountrydistributesadividendtotheshareholdingcompany.
E.g.CCoisaresidentcorporationinChinawithtaxrate25%,whileBCoisacompanyintheBritishVirginIslandswithtaxrate0,whichisjointlyheld100%oftotalsharesbyCCo.
1)IfCCosellstheproductsdirectlytoHCOinHongKongat8million,andthecostoftheseproductsis4million,theamountoftaxis1million.
2)IfCCosellsproductstoBCoatnon-marketprice4million,andthecostoftheseproductsis4million.AndBCosellstheproductstoacompanyinHongKongatmarketprice8million.Iftheprofit4millionisn'tdistributed,thetotalamoutoftaxis0.
2.WhatisCFC?
答:
CFCarethosecorporationswhichareregisteredinlow-taxorno-taxcountriesandregions,butcontrolledbynativeresidentsandusedfortaxavoidance.
3.WhatistherelationshipbetweendeferralsystemandCFCrules?
答:
DeferralsystemisthebasisofCFCrules,generallyspeaking,nodeferralsystem,noCFCrules.AndchinaisaexceptionthathasnodeferralsystembuthasCFCrules.
4.Whatarethemaincontentsofacountry'sCFCrules?
答:
controltest.Differentcountrieshavedifferentstandards,inChina,thetestiscontrolledbyallshareholdersat50%andsingleat10%.
taxhaventests.Therearedesignatedjurisdiction(blacklist、whitelist、greylist)andglobalapproach.
taxpayerdefinition.
recognitionoftaxableincome.
exceptionrules.CFCderivesincomethroughactivebusinessactivities,locatedinanon-low-taxratecountryorregionwhichisdesignatedbytheSAT;annualprofitsoftheCFCarenotmorethan5million.
5.Whenwaschina'sCFCrulesestablished?
答:
2008.
6.CanyounamesomedifferencesbetweenchinaandforeignjurisdictionsforpurposesofCFCrules?
答:
USCFCrulesaimsatpreventingitscitiz