国际税收总结 定义 概念.docx
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国际税收总结 定义 概念.docx
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国际税收总结定义概念
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。
TheBasicElementsofInternationalTaxation
SubjectofTaxation:
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Thefairnessandefficiencyofincometaxation
Distributionequity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.InternationalDoubleTaxation
3.InternationalTaxAvoidance避税
4.InternationalTaxConvention国际税收协定
5.EmergingIssues新型问题
WhatisTaxJurisdiction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Criterionofpermanentestablishment常设机构
(2)serviceincome劳务收入
(3)Investmentincome投资收入
(4)Propertyincome财产收入
DefiningInternationalDoubleTaxation国际双重征税
Theimpositionofcomparableincome(property)taxesbytwoormoresovereigncountriesonthesameitemofincome(includingcapitalgainsorpropertyvalue)ofthesametaxablepersonforthesametaxableperiod.两个或以上的国家或地区,对同一纳税人的同一征税对象同时征收同一类型的税.
InternationalJuridicalDoubleTaxation国际法律性双重征税
Differentobjectsoftaxingpowerlevyontheidenticaltaxpayerorobjectaccordingtolaw
两个或以上征税主体对同一纳税人的同一课税对象同时行使不同的征税权力
InternationalEconomicDoubleTaxation国际经济性双重征税
Thesameincomeofdifferenttaxpayersislevied,whichembodieskindsofeconomicrelationshipinthesociety两个或以上征税主体对不同纳税人的同一课税对象同时征税
CausesofInternationalDoubleTaxation导致因素
Residence-sourceconflicts.居民和来源地税收管辖权的冲突
Citizen-sourceconflicts.公民和来源地税收管辖权的冲突
citizen-residenceconflicts.公民和居民税收管辖权的冲突
overlappingofthesamejurisdiction同种的重叠
TheimpactofIDT国际双重征税的影响
hindersglobaleconomicdevelopment.阻碍国际经济发展
hassomenegativeeffectsontheindividual’sorlegalentities’enthusiasmofcross-borderinvestmentandcooperation.打击了跨国投资和合作的积极性
Hindersthegoods,service,talents,technologyandcapitaltomovefreelyaroundtheworld.
阻碍了商品\劳务\人才\技术\和资本在国际上的自由流动.
causecontradictionsorinterestconflictsamongdifferentcountries.导致有关国家之间的矛盾或利益冲突
BasicwaysofIDTrelief减除方式(不是方法)由居住国实施
Unilateralway单边方式(domesticlaw国内法)
Bilateralway双边方式(bilateraltaxtreaty双边税收协定)
Multilateralway多边方式(multilateraltaxtreaty多边税收协定)
要点!
acountryhastheprimaryrighttotaxincomethathasitssourceinthatcountry.来源国优先征税
Residencecountrytakesmethodsofdeduction/exemption/credittoitsresidentforeignincome.
居住国对本国居民境外所得采取扣除法\免税法\抵免法等措施
Twocountriessigntreatiestodefinetheincomesource,theresidentstatus,alsothemethodstorelieveIDTaccordingtoOECDModelConventionandUNModelConvention.
两国根据OECD\UN协定范本来签署协定明确所得来源\居民身份和减除国际双重征税的方法
Rulestoconstrainresidencetaxjurisdiction自然人双重居民身份约束/依次判定
1.Permanenthome(永久性住所)
2.Centreofvitalinterest(重要利益中心)
3.Habitualadobe(习惯性居所)
4.Nationality(国籍)
5.Mutualagreement(协商解决)
Rulestoconstrainsourcetaxjurisdiction法人双重居民身份的约束规范
1.IfalegalentityisaresidentofbothStates,itshallbedeemedtoaresidentonlyoftheStateinwhichitsplaceofeffectivemanagementissituated.根据跨国法人的实际管理机构所在地标准来认定居民身份.
2.Mutualagreement(双方协商)
Rulestoconstrainsourcetaxjurisdiction来源地税收管辖权约束规范
(1)Businessincome
-1.PermanentEstablishment常设机构PE
afixedplaceofbusinessthroughwhichthebusinessofanenterpriseiswhollyorpartlycarriedon.
-2.ScopeofPermanentEstablishment:
fixedplace
person
-3.PEincludesespecially:
Aplaceofmanagement管理机构
Abranch分支机构
Anoffice办事处
Afactory工厂
Aworkshop车间
Amine,anoilorgaswell,aquarryoranyotherplaceofextractionofnaturalresources.
Personwithdependentstatus非独立代理人
2.UNModelConvention:
Thepersonhasnosuchauthority,buthabituallymaintainedinthefirst-mentionedstateastockofgoodsormerchandisefromwhichheregularlydelivergoodsormerchandiseonbehalfoftheenterprise.代理人没有以代理企业的名义签订合同,但在缔约国另一方有货物或商品的库存并经常代表该企业发送货物,则被视有常设机构。
矿场、油井、气井、采石场或者其他
开发自然资源的场所
-4.PEnotincludes:
关键词
Delivery、Processing、Purchasing、Collectinginformation、Preparatoryorauxiliary、辅助以上
加工采购收集情报从事准备or辅助性活动
-5.根据UN
AbuildingsiteorconstructionorinstallationprojectconstitutesaPEonlyifitlastsmorethansixmonths.建筑工地、建筑、装配或安装工程,持续时间在6个月以上被视为常设机构
(2)1.Serviceincome劳务所得
incomederivedfromdependentpersonalservices独立劳务所得
Incomederivedfromindependentpersonalservices非独立劳务所得
Others其他所得
(3)Investmentincome投资所得:
Interestanddividend利息和股息、royalty特许权使用费、Rent租金
1.TheprincipleofTaxsharing税收分享原则OECD&UNModel(Article10,11,12):
TheContractingStateandtheotherContractingStatecanbothtaxondividend,interestandroyalties.
对于股息\利息\特许权使用费缔约国双方都有权征税
OECD
Dividend:
Thetaxsochargedshallnotexceed5%ofthegrossamountofthedividendsifthebeneficialownerisacompany(otherthanapartnership)whichholdsdirectlyatleast25%ofthecapitalofthecompanypayingthedividends
如果受益所有人是直接持有支付股息公司至少25%资本的公司(非合伙企业),不应超过股息总额的5%
15%ofthegrossamountofthedividendsinallothercases其他情况为15%
Interest:
Shallnotexceed10%ofthegrossamountoftheinterest.来源国征税不能超过利息总额的10%
Royalties:
RoyaltiesarisinginaContractingStateandbeneficiallyownedbyaresidentoftheotherContractingStateshallbetaxableonlyinthatotherState.
发生在缔约国一方并支付给另一方居民的特许权使用费,仅在居民国征税.
UN
SuchroyaltiesmayalsobetaxedintheContractingStateinwhichtheyariseandaccordingtothelawsofthatState,butifthebeneficialowneroftheroyaltiesisaresidentoftheotherContractingState,thetaxsochargedshallnotexceed….Percentofthegrossamountoftheroyalties.
特许权使用费也可以在其发生的缔约国,按照该国法律纳税.但若收款人是收益所有人,所征税款不能超过总额的一定百分比.
(4)1.Propertyincome财产所得
Incomefromimmovableproperty不动产所得:
IncomederivedbyaresidentofaContractingStatefromimmoveableproperty(includingincomefromagricultureorforestry)situatedintheotherContractingStatemaybetaxedinthatotherState
缔约国一方居民从位于缔约国另一方的不动产取得的所得,可以在另一国征税.
GainsfromPropertytransfer财产收益:
Gains
Derived
缔约国一方居民
fromthealienationofimmovableproperty转让位于其在缔约国另一方境内的不动产收益
fromthealienationofmovablepropertyformingpartofthebusinessofpropertyofaPE
转让常设机构或固定基地的动产取得的收益
fromthealienationofshipsoraircraftsorboats
转让从事运输的船只或附属于上述经营的飞机和船只等动产取得的收益
fromthealienationofshares(percentagelimitation)转让股票股权的收益(限定百分比内)征税
DoubleTaxationReliefMechanisms消除双重征税的方法(不是方式)
1.DeductionMethod扣除法
2.Lowtaxmethod低税法
3.ExemptionMethod免税法
Theresidencecountryallowsitstaxpayerstoclaimadeductionfortaxes,includingincometaxes,paidtoaforeigngovernmentinrespectofforeign-sourceincome.居民国允许纳税人列支就外国来源所得支付给外国政府的税收,包括所得税。
Lowtaxrateisapplicabletoforeign-sourceincome,andnormaltaxrateisapplicabletodomesticincome.
对其居民的外国来源所得采用较低税率,对国内所得则按正常标准税率征税。
Theresidencecountryprovidesitstaxpayerswithanexemptionforforeign-sourceincome.
居民国对于纳税人来源于外国的所得给予免税。
foreign-taxes,incometaxesandothertypesascurrentexpensesofdoingbusinessorearningincomeintheforeignjurisdiction.将已纳外国所得税和其他税收视作纳税人在外国从事经营并取得的当期费用扣除
jurisdictiontotaxtests
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