国际税收 ppt

InternationaltaxationChapteroneIntroductionContent一．Whatisinternationaltaxation二．Theessenceofinternationaltaxation三．Goalsofinternationaltaxrules四．PrinciplesofInternationalTaxation五．Majortopicsofinternationaltaxation一.Whatisinternationaltaxation1.Definition2.TheBasicElementsofInternationalTaxation3.Thescopeofinternationaltax4.Twodimensionsofinternationaltax5.Conceptionanalysis2.theDefinitionofInternationalTax①Inanarrowsense:Manytaxlawrelatedtothemultinationalincomeandtransaction②Inabroadsense:internationaltaxationreferstotaxphenomenaandtaxissuesbroughtaboutbytheconflictsordifferenceintaxlawbetweencountriesintheopeneconomythattaxpayer'seconomicactivitiesextendabroad.3.TheBasicElementsofInternationalTaxationSubjectofTaxation•TransnationalNaturalPersonandLegalEntityHehasdoubleandoverlappedtaxliabilitytotwoormorecountriesObjectoftaxation•Objectoftaxationconcerningwithincometax:1.transnationalgeneralconstantincome2.Transnationalcapitalgains3TransnationalotherincomeObjectoftaxation•Objectoftaxationconcerningwithpropertytax:1.Transnationalgeneralpropertyvalueondynamism2.Transnationalgeneralpropertyvalueonstationary3.theScopeofInternationalTaxalltaxissuesarisingunderacountry’sincometaxlawsthatincludessomeforeignelement.①cross-bordermanufacturingbyamultinationalenuerprise②cross-borderinvestmentbyindividualsorinvestmentfunds③thetaxationofindividualswhoworkordobusinessoutsidetheresidecountry④theincometaxaspectsofcross-bordertradeingoodsandservices4.TwoDimensionsofInternationalTax①thetaxationofresidentindividualsandcorporationsonincomearisinginforeigncountries(taxationofforeignincome)————outboundtransaction②thetaxationofnonresidentsonincomearisingdomestically(taxationofnonresidents)————inboundtransaction5.Conceptionanalysis•NationalTaxation•TaxationConcerningForeigners•TaxationinForeignCountries二.Theessenceofinternationaltaxation•Revenuedistributionamongdifferentcountries•Revenuecoordinationamongdifferentcountries三.Inthedesigningofitsinternationaltaxrules,acountryshouldseektoadvancethefollowingfourgoals:1.gettingitsfairshareofrevenuefromcrossbordertransactions2.promotingfairness3.enhancingthecompetitivenessofthedomesticeconomy4.capital-exportandcapital-importneutrality四.Theprincipleoffairness1.Distributionequity:Amajorgoalofdesigningitsinternationalrulesshouldbetoprotectitsrevenuebase,makingsurethatthecountycangetitsfairsharefromcross-bordertransactions.2.Equityoftaxburden:Fairnessisachievedbyimposingequaltaxburdensontaxpayerswithequalincome,withoutreferencetothesourceofincome,andbymakingtheseburdenscommensuratewiththeabilitytopayoftaxpayers.Theprincipleofefficiency•NeutralityPrinciple•EfficiencyPrincipleMinimizationofexcessburdenMaximizationofexcessbenefits五Majortopicsofinternationaltaxation1.JurisdictionstoTax2.InternationalDoubleTaxation3.InternationalTaxAvoidance4.InternationalTaxConvention5.EmergingIssues