税收策划英文讲义课件

TaxPlanning

税收策划——英文讲义1LectureIAnIntroductiontoTaxationandTaxPlanning2从事税务筹划的必备知识税收的基本理论了解税收政策理论和环境，掌握影响政府政策游说(Lobby)的要点。税收法规和征管环境避免法律责任，了解税务筹划的环境。税务筹划的基本技巧站在企业战略的高度，积极应对企业的各种税务问题，实现股东税后财富的最大化。3主要内容前言税收的基本理论税务筹划的一般原则税收的征管实践税收筹划的基本思路企业的主要税务战略国际视角4PartITheoreticalIssuesInTaxation5Whytaxes?TheAllocationFunctionPublicGoodsandMarketFailureTheIncomeDistributionFunctionVerticalvs.HorizontalEquityabilitytopayvs.benefittopayTheStabilizationFunctionaninstrumentofmacroeconomicspolicyfullemployment,pricestability,growthrate6税收占GDP比例的国际比较（1993）72.31.55.34.53.83.43.9其他税13.815.15.96.09.810.28.7社会保障税--2.7--0.42.3

销售税8.56.82.66.61.56.1-

增值税13.210.48.711.33.711.04.5消费税2.21.42.02.44.32.62.3

公司所得税18.410.613.59.37.511.310.2

个人所得税20.612.015.711.811.814.112.6所得税49.939.035.633.629.138.729.7总税收瑞典德国加拿大英国日本经和发美国TaxationandIndividualBehaviorEffectsofTaxationonIndividuallaborsupplydecisionsavingandinvestmentEffectsonFirmsorganizationalformcapitalstructureprofitdistributionpolicyinvestmentbehavior8TaxEfficiencyAspectsTaxDistortioninHouseholdChoicesproducts,goods/leisure,present/futureTaxDistortioninProductionfactors,products,regionaldifferentialsTradeoffbetweenEquityandEfficiencyoptimaltaxationOtherAspects:collectioncostsandcorrectimperfectmkt9TaxIncidenceTaxShifting--Whobearstaxburden?Customervs.SupplierLaborvs.CapitalInternationalTaxShiftingtaxexporttaxcompetition10AGoodTaxSystemgoodforstabilizationandgrowthgoalstocorrectinefficienciesintheprivatesectorEquitable:everyonepayhisfairshareminimizetaxdistortion(neutrality)efficientandnon-arbitraryadministrationlowadministrationandcompliancecost11USGovernmentRevenuebySourcesTaxas%ofGDPHistoricalInternationalComparison12美国政府收入占GDP的百分比变化（1900-1994）13美国政府收入来源（1994）1431.5100.02，125联邦、州和地方政府总收入11.13.42.82.01.10.51.3100.030.325.617.69.54.712.2746226191132713591州和地方政府总收入销售税税收财产税税收个人所得税税收社会保险收入公司所得税税收其他州和地方政府收入20.58.28.12.51.10.20.3100.040.339.812.15.41.11.31，379555549167751518联邦政府总收入社会保障税个人所得税税收公司所得税税收特产税和关税税收遗产税和赠予税税收其他联邦收入占GDP的百分比占各级政府总收入的百分比1994年收入总额（单位：10亿美元）15162010年增收14286亿元。税收收入增幅高达22.64%，GDP增幅为10.4%。17181920PartII.IssuesinPracticeTaxPlanningJudicialDoctrineInternationalPerspective21KnowledgeNeededinTaxPlanningSolidunderstandingoftheoriesrelatedtotaxation.WeaponsoflobbyingWellinformedinTaxCodesandEnforcementPracticesToavoidlegalliabilityTotakefulluseoftaxbreaksandpreferences.NecessarySkillsinTaxplanning22TaxPlanningWhydoweneedtaxplanning?taxratesvaryingacrossdifferenteconomicactivitiestaxratesvaryingacrossdifferentindividualtaxpayingunitstaxtaresvaryingforagiventaxpayingunitovertimetaxevasionvs.taxavoidance23TopicsinBusinessTaxStrategyOrganizationalFormCapitalStructureandDividendPolicyMergersandAcquisitionReorganizationandDivestituresMultinationaltaxplanningSelectionofAccountingmethodsdepreciation,LIFO,inventoryetc24InternationalPerspectiveofTaxPlanningBranchvs.SubsidiaryForeignTaxCreditAvoidDoubleTaxationbytwocountriesTaxSparingOfferhomefirmstaxincentivestoinvestlowtaxcountries(usuallydevelopingcountries)25JudicialDoctrineSubstanceoverFormBusinessPurposeAssignmentofIncomeDoctrineRelated-PartyversusArms-LengthContractsStepTransactions26USTaxesvs.ChinaTaxesTaxBaseUS:ResidenceBased/WorldWideIncomeChina:ResidenceBased/WorldWideIncomeHongKong:SourceBased/TerritorialIncome