消除国际双重征税方法对纳税人、各国政府以及资本变动带来什么影响

DoubleTaxationRelief1DeductionMethod2ExemptionMethod3CreditMethod4OtherMethodsBy蔡晓辉谢曦盛镕基徐雪辉蔡晓辉DeductionMethodComputationalFormula居住国政府应征所得税额=（居民的国内国外所得-已纳外国所得税额）*适用税率BasicDefinitionTheresidencecountryallowsitstaxpayerstoclaimadeductionfortaxes,includingincometaxes,paidtoaforeigngovernmentinrespectofforeign-sourceincomeCurrentSituationOnlytheexemptionmethodandcreditmethodaresanctionedbytheOCEDModelTreatyandUNModelTreatyasmethodsofgrantingdouble-taxrelief.Severalcountriesthathaveadoptedthecreditmethodhaveretainedthedeductionmethodasanoptionalformofreliefandaswayofdealingwithforeigntaxesthatarenotcreditableforonreasonoranother.isgoingtodisappearTaxpayers

maypaywidelydifferingamountsofforeigntaxABA:Althoughresidentswithequaknetworldwideincomewillpaythesamedomestictax.

B:Butwemaypaywidelydifferingamountsofforeigntax.CountriesgoodforthemselvescapitalflowdecreaseforeigninvestmentincreasedomesticinvestmentThistreatmentmaybejustifiedfromtheviewpointofnationselfinterest.Notonlyisdomesticinvestmentencouraged,butalsoresidentswithequalnetworldwideincomearetreatedequallyinthatwillpaythesamedomestictax.Thatwilloccurcapitalinflow谢曦ExemptionmethodFullExemptionmethodTheresidencecountryprovidesitstaxpayerswithanexemptionforforeign-sourceincome.居住国应征所得税税额=居民的国内所得*适用税率ProgressiveExemptionmethodInsuchsystems,theforeign-sourceincomeisinitiallyincludedinincomeforthelimitedpurposeofdeterminingtheaveragetaxrateatwhichthetaxpayerwouldpayiftheforeign-incomeweretaxable.Thisaveragerateisthenusedtocomputetheactualtaxdueonthetaxpayers’sotherincome.在本国应纳税额=国内外所得总额×本国税率×国内所得÷国内外所得总额TaxpayersIftheforeigntaxesarelowerthandomestictaxes,residenttaxpayersaretreatedmorefavorablythanotherresidents.Taxpayershaveastrongincentivetomovethefundstoaforeingncountrythatimposeslowornotaxes.Itmayshifttaxburdensfromtheincomeearnertotheincomepayers.GovernmentsTheexemptionmethodcompletelyeliminatesresidence-sourceinternationaldoubletaxation.Thecountryofresidencemayhavealossontaxrevenue.Apartialexemptionsystemcanminimizescompliancecostsfortaxauthorities..CapitalflowAnexemptionsystemencouragesresidenttaxpayerstoinvestabroadincountrieswithlowertaxrates,especiallyintaxhavens,anditencouragesthemtodivertdomestic-sourceincometosuchcountries.盛镕基CreditMethodHerecomesyourfooterPage14WhatisCreditMethod?UndertheCreditMethod,foreigntaxespaidbyaresidenttaxpayeronforeign-sourceincomegenerallyreducedomestictaxespayablebytheamountoftheforeigntax.Consequently,thecreditmethodcompletelyeliminatesinternationaldoubletaxationoftheresidencesourcetype.Infact,theforeigntaxesare“toppedup”bydomesticstaxessothatthecomboneddomesticsandforeigntaxrateontheforeign–sourceincomeisequaltothedomesticstaxrate.HerecomesyourfooterPage15WhatisLimitofTaxCredit?Domestictaxrate>foreigntaxrateForeigntaxpayable:Foreigntaxrate*foreignincomeDomestictaxpayable:(Domestictaxrate-foreigntaxrate)*foreignincomeLimitoftaxcredit=foreigntaxrate*foreignincomeDomestictaxrate<foreigntaxrateForeigntaxpayable:Foreigntaxrate*foreignincomeDomestictaxpayable:ZeroLimitoftaxrate=domestictaxrate*foreignincomeWeneedtocompareforeigntaxratewithdomestictaxrateHerecomesyourfooterPage16TypesoflimitationOverallorworldwidelimitationCountry-by-countrylimitationItem-by-itemlimitationTherearethreetypesoflimitationHerecomesyourfooterPage17Whatisindirectcredit?Theindirectcreditisacreditgrantedtoadomesticcorporationfortheforeignincometaxespaidbyaforeignaffiliatedcompany.ColorpalletHerecomesyourfooterPage18Howcreditmethodinfluencetax-payer,countrygovernmentandinternationalcapitalflows?Aforeigntaxcreditsystemmayencourageasourcecountrytoincreaseitstaxesonincomeearnedbynonresidentstotheleveloftaxinthecountryofresidence.Suchataxincreasewouldnotaffecttheafter-taxreturntononresidentinvestorsandthereforewouldnotdiscourageinvestmentfromabroad.Itwould,however,resultinashiftoftaxrevenuesfromthecountryofresidencetothesourcecountry.

徐雪辉OtherMethodsReductionMethodThereductionmethodallowsforeignincometaxratelowerthantheirnormaltaxrate

(iespecialofftaxrate)forcross-countrytaxpayersalreadypaidforeigntax.Featuresofthismethodisthataftercross-incometaxpayersinforeigntaxtreatmentafterrepatriation,theirgovernmenttaxagaininaratethatislowerthanthenormaltaxrate.Example

amultinationaltaxpayersget$1millioninrevenuefromcountryA,Anationalincometaxrateis30%.Ataxrateapplicabletothetaxpayer'shomecountrywhere50%ofitscross-countryportionofthetaxpayerrepatriateforeignincometaxrateof10percentbylevyingspecialoffers,thenthepartofthetaxpayertoobtainataxamountis?1.taxpayerinthecountryArealtaxamount:

100×30%=30

2.taxpayerinthehomecountrytaxpayable:

100×50%=50

3.taxpayerpreferential