Whatisinternationaltaxation什么是国际税收Inanarrowsense:Manytaxlawrelatedtothemultinationalincomeandtransaction从某一国家角度：一国对纳税人相关的跨国收入和事务的税收法律Inabroadsense:internationaltaxationreferstotaxphenomenaandtaxissuesbroughtaboutbytheconflictsordifferenceintaxlawbetweencountriesintheopeneconomythattaxpayer'seconomicactivitiesextendabroad.广义：国际税收是指开放经济下,纳税人的经济活动扩展到海外以及在各国之间不同税法所带来的冲突或税务问题税务现象。TheBasicElementsofInternationalTaxationSubjectofTaxation：TransnationalNaturalPersonandLegalEntity自然人和法人Objectoftaxation课税对象concerningwithincometax:1.Transnationalgeneralconstantincome固定收入根据所得税2.Transnationalcapitalgains资本收益3.Transnationalotherincome其他收入concerningwithpropertytax:1.Transnationalgeneralpropertyvalueondynamism一般动产根据财产税2.Transnationalgeneralpropertyvalueonstationary一般不动产TheScopeofInternationalTax税收范围①cross-bordermanufacturingbyamultinationalenterprise跨国制造业②cross-borderinvestmentbyindividualsorinvestmentfunds跨国投资③thetaxationofindividualswhoworkordobusinessoutsidetheresidecountry在居住地以外工作④theincometaxaspectsofcross-bordertradeingoodsandservices跨国贸易所得TwoDimensionsofInternationalTax两个尺度outboundtransaction：thetaxationofresidentindividualsandcorporationsonincomearisinginforeign对外事务countries(taxationofforeignincome)居民/企业境外所得征税inboundtransaction:thetaxationofnonresidentsonincomearisingdomestically(taxationof对内事物nonresidents)非本国居民境外所得征税Theessenceofinternationaltaxation国际税收的实质Revenuedistributionamongdifferentcountries不同国之间的收入分配Revenuecoordinationamongdifferentcountries不同过之间的收入协调Inthedesigningofitsinternationaltaxrules,acountryshouldseektoadvancethefollowingfourgoals:国际税收规则的目标1.gettingitsfairshareofrevenuefromcrossbordertransactions从跨境交易中取得合理份额的税收收入2.promotingfairness促进公平3.enhancingthecompetitivenessofthedomesticeconomy提高国内经济的竞争力4.capital-exportandcapital-importneutrality资本输出和输入中性Theprincipleoffairness公平原则ThefairnessandefficiencyofincometaxationDistributionequity公平分配Equityoftaxburden平等的课税负担Theprincipleofefficiency效率原则NeutralityPrinciple中性原则EfficiencyPrinciple效率原则Majortopicsofinternationaltaxation国际税收的重要议题1.JurisdictionstoTax辖区税收2.InternationalDoubleTaxation3.InternationalTaxAvoidance避税4.InternationalTaxConvention国际税收协定5.EmergingIssues新型问题1WhatisTaxJurisdiction税收管辖权Acountryhasthepowertolevyorimposetaxes,includingpoweroftaxlegislation,poweroftaxadministration一国政府有权决定对哪些人征哪些税以及征多少TypesofTaxJurisdiction管辖权分类Jurisdictionovercitizens公民身份ResidenceJurisdiction居民身份SourceJurisdiction来源地DefiningResidenceofIndividuals个人居民身份认定标准DomicileCriterion住所标准ResidenceCriterion居所标准TheCriterionofPresencePeriod停留时间Willingnessordesirecriterion意愿标准Determiningrulesforlegalentities法人居民身份认定标准Criterionoftheplaceofincorporation注册地成立Criterionoftheplaceofeffectivemanagementandcontrol实际管理与控制中心所在地CriterionoftheplaceofHeadoffice总机构所在地CriterionoftheCriterionofholding控股权Criterionoftheplaceofmainbusiness主营业务地·DefiningSourceJurisdiction来源地管辖权(1)Businessincome:Criterionoftransactionplace交易地营业收入Criterio...
