InternationalTaxation國際稅收復習過程

1、Good is good, but better carries it.精益求精，善益求善。InternationalTaxation國際稅收-InternationalTaxation國際稅收IntroductionInternationaltaxationisthestudyordeterminationofHYPERLINK/wiki/TaxtaxonapersonorbusinesssubjecttotheHYPERLINK/wiki/Tax_lawtaxlawsofdifferentcountriesortheHYPERLINK/wiki/Internationalinternati

2、onalaspectsofanindividualcountrystaxlaws.Itreferstotheglobaltaxrulesthatapplytotransactionsbetweentwoormorecoutriesintheworld.Internationaltaxlawofacountryhastwobroaddimensions:Taxationofforeignincome:thetaxationofresidentindividualsandcorporationsonincomearisinginforeigncountriesTaxationofnonreside

3、nt:thetaxationofnonresidentsonincomearisingdomestically.GoalsofInternationalTaxRulesGettingitsfairshareofrenvenuefromcrossbordertransactionsPromotingfairnessEnhancingthecompetitivenessfothedomesticeconomyCapitail-exportandcaptital-importneutralityInternationalTaxLawTheprinciplesderivedfrompublicinte

4、rnationallawthatdealwithtaxconflictsinvolvingcross-bordertransactions.Theseprinciplesarebasedontheinternationaltaxaspectscontainedinthedomestictaxlawandcustomarypracticesofcountried.InternationalDoubleTaxation1.DefinitionThelegaldefinition:Insameperiod,twoormorecountrieslevytaxonthesametaxincomeofsa

5、metaxableperson.Theeconomicdefinition:Itsdifferentfromthelegaldefinition.Undertheeconomicconcept,doubletaxationoccurswheneverthereisthesametaxableincome.e.g.Underthelegaldefinition,taxationofthesubsidiarycompanybyonecountryandtaxationoftheparentcompanyonadividendfromthesubsidiarycompanybyanothercoun

6、tryisnotinternationaldoubletaxationbecausethesetwocompaniesareseperatelegalentities.Intheeconomicsense,parentandsubsidiaryisoneenterprise.Whenwediscusshowtorelievinginternationaltaxation,weneedtoconsiderthesetwoconcepts.However,inthemostsituation,weusuallyusethelegaldefinitionbecauetheeconomicdefini

7、tionistooboardandnotaccuratefortaxlaws.2.Causes(1)Source-sourceconflictsTwoormorecountriesasserttherighttotaxthesameincomeofataxpayerbecausetheyallclaimthattheincomeissourcedittheircountries.Residents-resifentsconflicts.becausetheyallclaimthatthetaxpayerisaresidentoftheircountries.Residents-sourceco

8、nflictsOnecountryasserttherighttotaxforeignsourceincomeofataxpayerbecausethetaxpayerisaresidentofthatcountry,andanothercountryassertstherighttotaxthesameincomebecausethesourceoftheincomeisinthatcountry.HowtoRelieveDoubleTaxationTherearethreemethodsareincommonuse.ExemptionMethod免稅法Thecountryofresiden

9、cetaxesitsresidentsontheirdomesticsourceincomeandexemptsthemfromdomestictaxontheirforeign-sourceincome.Theexemptionmethodcanrelievecompletelyresidence-sourceinternationaldoubletaxationbecauseonlyonejurisdiciton,thesourcecountry,isimposingtax.Althoughtheexemptionmethodiswidelyusedbutithassomedisadvan

10、tages.First,ifforeigntaxesarelowerthandomestictaxes,residenttaxpayersexemptforeignsourceincomearetreatedmorefavourablythanotherresidents.Itsnotfair.Besides,anexemptionsystemwillencourageresidentstoinvestabroadincountriedwithlowertaxrates,especiallytaxheaven.DeductionMethod扣除法Theresidencecountryallow

11、sitstaxpayerstoclaimadeductionfortaxes,includingincometaxes,paidtoaforeigngovernmentinrespectofforeign-source.Asaresult,thismethodismorebenefitfordomesticinvestmentbecauseforeigninvestmentislikelytoattractaforeignincometax.Thedeductionmethodistheleastgenerousmethodofgrantingrelieffrominternationaldo

12、ubletaxation.CreditMethod抵免法Underthecreditmethod,foreigntaxespaidbyaresidenttaxpayeronforeign-sourceincomegenerallyreducedomestictaxespayablebytheamoutoftheforeigntax.Foreign-sourceincomeearnedbyresidentsisgenerallytaxedatthehigherofthedomesticandforeigntaxrates.Thecredicmethodisgenerallyrecognizedt

13、obethebestmethodforeliminatinginternationaldoubletaxation.TransferPricingAtransferpriceisapricesetbyataxpayerwhensellingto,buyingfrom,orsharingresourceswitharelatedperson.Internationalcompaniesusetransferpricesforsalesandothertransfersofgoodsandserviceswithintheircorporategroup.Someinternationalcomp

14、aniesmayusetransferpricestoavoidordecreaseincometaxesofonecountry.甲國A公司tr=40%出售零部件：成本80、市價100轉(zhuǎn)讓價格90乙國B公司tn=30%市價140無關(guān)聯(lián)企業(yè)(1)非避稅下，A、B兩公司納稅的情況：A公司稅前利潤：100-80=20萬元B公司稅前利潤：140-100=40萬元B公司在乙國納稅：4030=12萬元A公司在甲國納稅：2040=8萬元公司集團總稅負：12+8=20萬元(2)避稅下，A、B兩公司納稅的情況：A公司稅前利潤：90-80=10萬元B公司稅前利潤：140-90=50萬元B公司在乙國納稅：5030=1