XX国际税收工作总结Word文件下载.docx

1、 international taxation refers to tax phenomena and tax issues brought about by the conflicts or difference in tax law between countries in the open economy that taxpayers economic activities extend abroad.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及在各国之间不同税法所带来的冲突或税务问题税务现象。The Basic Elements of International Tax

2、ationSubject of Taxation：Transnational Natural Person and Legal Entity自然人和法人Object of taxation 课税对象concerning with income tax: general constant income 固定收入根据所得税 capital gains资本收益 other income 其他收入concerning with property tax: general property value on dynamism 一般动产根据财产税 general property value on sta

3、tionary 一般不动产 The Scope of International Tax 税收范围 cross-border manufacturing by a multinational enterprise跨国制造业 cross-border investment by individuals or investment funds 跨国投资 the taxation of individuals who work or do business outside the reside country 在居住地以外工作 the income tax aspects of cross-bord

4、er trade in goods and services 跨国贸易所得Two Dimensions of International Tax 两个尺度outbound transaction：the taxation of resident individuals and corporations on income arising in foreign 对外事务 countries （taxation of foreign income） 居民/企业境外所得征税inbound transaction: the taxation of noesidents on income arisin

5、g domestically （taxation of对内事物noesidents） 非本国居民境外所得征税The essence of international taxation 国际税收的实质Revenue distribution among different countries不同国之间的收入分配Revenue coordination among different countries 不同过之间的收入协调In the designing of its international tax rules, a country should seek to advance the fo

6、llowing four goals: 国际税收规则的目标1. getting its fair share of revenue from cross border transactions 从跨境交易中取得合理份额的税收收入2. promoting fairness 促进公平3. enhancing the competitiveness of the domestic economy 提高国内经济的竞争力4. capital-export and capital-import neutrality 资本输出和输入中性The principle of fairness 公平原则The fa

7、irness and efficiency of income taxationDistribution equity公平分配Equity of tax burden 平等的课税负担The principle of efficiency 效率原则Neutrality Principle 中性原则Efficiency Principle效率原则Major topics of international taxation国际税收的重要议题1. Jurisdictions to Tax 辖区税收2. International Double Taxation3. International Tax

8、Avoidance 避税4. International Tax Convention 国际税收协定5. Emerging Issues 新型问题What is Tax Jurisdiction 税收管辖权A country has the power to levy or impose taxes, including power of tax legislation, power of tax administration 一国政府有权决定对哪些人征哪些税以及征多少Types of Tax Jurisdiction 管辖权分类Jurisdiction over citizens 公民身份R

9、esidence Jurisdiction居民身份Source Jurisdiction来源地Defining Residence of Individuals 个人居民身份认定标准Domicile Criterion 住所标准Residence Criterion居所标准The Criterion of Presence Period 停留时间Willingness or desire criterion 意愿标准Determining rules for legal entities 法人居民身份认定标准Criterion of the place of incorporation 注册地

10、成立Criterion of the place of effective management and control 实际管理与控制中心所在地Criterion of the place of Head office 总机构所在地Criterion of the Criterion of holding控股权Criterion of the place of main business 主营业务地 Defining Source Jurisdiction 来源地管辖权 （1）Business income: Criterion of transaction place 交易地营业收入 Cr

11、iterion of permanent establishment 常设机构（2） service income 劳务收入（3）Investment income 投资收入（4） Property income 财产收入 Defining International Double Taxation 国际双重征税 The imposition of comparable income （property） taxes by two or more sovereign countries on the same item of income （including capital gains or

12、 property value）of the same taxable person for the same taxable period.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.International Juridical Double Taxation 国际法律性双重征税Different objects of taxing power levy on the identical taxpayer or object according to law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International Econom

13、ic Double Taxation国际经济性双重征税The same income of different taxpayers is levied ,which embodies kinds of economic relationship in the society 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Causes of International Double Taxation 导致因素Residence-source conflicts. 居民和来源地税收管辖权的冲突Citizen-source conflicts. 公民和来源地税收管辖权的冲突citizen-re

14、sidence conflicts. 公民和居民税收管辖权的冲突overlapping of the same jurisdiction 同种的重叠The impact of IDT 国际双重征税的影响hinders global economic development. 阻碍国际经济发展has some negative effects on the individuals or legal entities enthusiasm of cross-border investment and cooperation. 打击了跨国投资和合作的积极性Hinders the goods, service, talents, technology and capital to move freely around the world.阻碍了商品劳务人才技术和资本在国际上的自由流动.cause contradictions or interest conflicts among different countries. 导致有关国家之间的矛盾或利益冲突Basic ways of IDT relief 减除方式（不是方法）由居住国实施Unilateral way