整理InternationalTaxation国际税收

1、精品文档InternationalTaxation国际税收IntroductionInternationaltaxationisthestudyordeterminationoftaxonapersonorbusinesssubjecttothetaxlawsofdifferentcountriesortheinternationalaspectsofanindividualcountrystaxlaws.Itreferstotheglobaltaxrulesthatapplytotransactionsbetweentwoormorecoutriesintheworld.Internatio

2、naltaxlawofacountryhastwobroaddimensions:1 .Taxationofforeignincome:thetaxationofresidentindividualsandcorporationsonincomearisinginforeigncountries2 .Taxationofnonresident:thetaxationofnonresidentsonincomearisingdomestically.案oalsofInternationalTaxRules1 .Gettingitsfairshareofrenvenuefromcrossborde

3、rtransactions2 .Promotingfairness3 .Enhancingthecompetitivenessfothedomesticeconomy4 .Capitail-exportandcaptital-importneutrality InternationalTaxLawTheprinciplesderivedfrompublicinternationallawthatdealwithtaxconflictsinvolvingcross-bordertransactions.Theseprinciplesarebasedontheinternationaltaxasp

4、ectscontainedinthedomestictaxlawandcustomarypracticesofcountried.精品文档精品文档 nternationalDoubleTaxationI.DefinitionThelegaldefinition:Insameperiod,twoormorecountrieslevytaxonthesametaxincomeofsametaxableperson.Theeconomicdefinition:Itsdifferentfromthelegaldefinition.Undertheeconomicconcept,doubletaxati

5、onoccurswheneverthereisthesametaxableincome.e.g.Underthelegaldefinition,taxationofthesubsidiarycompanybyonecountryandtaxationoftheparentcompanyonadividendfromthesubsidiarycompanybyanothercountryisnotinternationaldoubletaxationbecausethesetwocompaniesareseperatelegalentities.Intheeconomicsense,parent

6、andsubsidiaryisoneenterprise.Whenwediscusshowtorelievinginternationaltaxation,weneedtoconsiderthesetwoconcepts.However,inthemostsituation,weusuallyusethelegaldefinitionbecauetheeconomicdefinitionistooboardandnotaccuratefortaxlaws.2.Causes(1)Source-sourceconflictsTwoormorecountriesasserttherighttotax

7、thesameincomeofataxpayerbecausetheyallclaimthattheincomeissourcedittheircountries.精品文档精品文档(2)Residents-resifentsconflicts.becausetheyallclaimthatthetaxpayerisaresidentoftheircountries.(3)Residents-sourceconflictsOnecountryasserttherighttotaxforeignsourceincomeofataxpayerbecausethetaxpayerisaresident

8、ofthatcountry,andanothercountryassertstherighttotaxthesameincomebecausethesourceoftheincomeisinthatcountry. HowtoRelieveDoubleTaxationTherearethreemethodsareincommonuse.ExemptionMethod免税法Thecountryofresidencetaxesitsresidentsontheirdomesticsourceincomeandexemptsthemfromdomestictaxontheirforeign-sour

9、ceincome.Theexemptionmethodcanrelievecompletelyresidence-sourceinternationaldoubletaxationbecauseonlyonejurisdiciton,thesourcecountry,isimposingtax.Althoughtheexemptionmethodiswidelyusedbutithassomedisadvantages.First,ifforeigntaxesarelowerthandomestictaxes,residenttaxpayersexemptforeignsourceincome

10、aretreatedmorefavourablythanotherresidents.Itsnotfair.Besides,anexemptionsystemwillencourageresidentstoinvestabroadincountriedwithlowertaxrates,especiallytaxheaven.精品文档精品文档DeductionMethod扣除法Theresidencecountryallowsitstaxpayerstoclaimadeductionfortaxes,includingincometaxes,paidtoaforeigngovernmentin

11、respectofforeign-source.Asaresult,thismethodismorebenefitfordomesticinvestmentbecauseforeigninvestmentislikelytoattractaforeignincometax.Thedeductionmethodistheleastgenerousmethodofgrantingrelieffrominternationaldoubletaxation.CreditMethod抵免法Underthecreditmethod,foreigntaxespaidbyaresidenttaxpayeron

12、foreign-sourceincomegenerallyreducedomestictaxespayablebytheamoutoftheforeigntax.Foreign-sourceincomeearnedbyresidentsisgenerallytaxedatthehigherofthedomesticandforeigntaxrates.Thecredicmethodisgenerallyrecognizedtobethebestmethodforeliminatinginternationaldoubletaxation.transferPricingAtransferpric

13、eisapricesetbyataxpayerwhensellingto,buyingfrom,orsharingresourceswitharelatedperson.Internationalcompaniesusetransferpricesforsalesandothertransfersofgoodsandservices精品文档精品文档withintheircorporategroup.Someinternationalcompaniesmayusetransferpricestoavoidordecreaseincometaxesofonecountry.甲国A公司tr=40%出售零部件：成本80、市价100转让价格90一乙国B公司tn=30%市价140一无关联企业非避税下，A、B两公司纳税的情况：A公司税前利润：100-80=20万元B公司税前利润：140-100=40万元B公司在乙国纳税：4030%=12万元A公司在甲国纳税：20M0%=8万元公司集团总税负：12+8=20万元(2)避税下，A、B两公司纳税的情况：A公司税前利润：90-80=10万元B公司税前利润：140-90=50万元B公司在乙国纳税：5030%=15万元A公司在甲国纳税：10M0