InternationalTaxation国际税收
国际税收协定中英对照
法律性重复征税
jｕridical or legａl doubleｔａxation
经济性重复征税
eｃｏnomicｄouble taxation
归属征税原则
attrｉｂutiontaｘaｔiｏn rｕle
从源征税原则
sｏurce taxａtiｏn ruｌe
踏脚石导管公司
sｔepping sｔone condｕit cｏｍpanｉｅs
五分结构
qｕｉnteｔstｒucｔurｅ
资本输出中性
capｉtal eｘportneutraｌity
资本输入中性
caｐｉtａｌｉmportneutrality
第十一章常用避税方式——转让定价
联属企业
Ａｆfiliaｔｅｄenterpriseｓｏrａssｏｃiａｔed eｎterpriｓes
关于对所得和资本避免双重征税的协定范本
ＭoｄelConvｅntioｎfoｒ ｔhｅAvoｉdanceｏfＤoｕble TaｘatioｎwithＲｅspeｃｔto Taxeson Incomeand on Caｐｉtａl
发达国家与发展中国家双重征税的协定范本
ModeｌＤoublｅTaxａtionＣoｎvｅｎtｉｏnｂetwｅen Developedａnd DｅveｌoｐingCounｔries
跨国董事费所得
inteｒnａtｉonaｌiｎｃoｍeｆromdｉreｃtoｒｓfeeｓ
跨国表演家和运动员所得
internａtiｏｎaｌ ｉncomeｆroｍartｉstｅsａｎｄａthletes
跨国教师和研究人员所得
intｅrnａtionａl inｃome froｍteachｅrs andｒeｓeａrcｈeｒs
国际税务岗位职责
国际税务岗位职责国际税务（International Taxation）是指涉及跨国公司执行税务筹划、税法解释、合规性声明和税务争议解决方案等税务领域的学科。
这是一个日益重要的领域，因为全球化商业和国际金融领域的增长导致了越来越多的公司在不同国家之间进行业务活动。
在国际税务部门工作的人员通常负责以下职责：1. 税收筹划国际税务部门的一项主要职责是规划公司在不同税收管辖区域内的业务活动，以确保公司在支付最低税率的同时，提高其在全球市场上的竞争力。
税收筹划需要综合考虑公司的财务和经营目标，遵守相关税法规定，并定期评估策略的有效性。
2. 税务合规性国际税务部门负责确保公司遵守国际和国内税法的规定。
这需要密切关注各种变化和发展趋势，以及确保公司的税务监管和纳税义务得到充分履行。
3. 税收支付和退税国际税务部门负责计算和预测公司在不同国家的税收负担。
此外，他们还负责确定税务优惠政策和退税机制，以及与税务机关交涉并协商税务问题。
4. 税务争议解决方案在国际税务领域，争议解决是一项关键任务。
由于不同国家对税收法规和税务政策的解释方式不同，因此可能会在跨国公司之间出现争议。
国际税务部门负责协调和解决这些争议，以确保公司遵守相关法规并避免责任和罚款。
5. 税务报告和分析国际税务部门需要定期准备各种税务报告，以跟踪公司在不同税收管辖区域的税务情况。
此外，他们还需要分析公司的税收战略和策略的有效性，并提供建议和意见。
总之，国际税务部门是公司财务人员不可或缺的一员。
他们需要在全球范围内理解税法规定并找出切实可行的方案来规避税收问题，同时确保公司在所有业务活动中遵守法规。
如果您想成为一名国际税务专家，请务必学习法律和财务方面的知识，并获得一些有关网络通讯和语言方面的技巧。
国际税收
• 2. 国际税收研究的内容 • （1）税收管辖权的问题 • 这是国际税收中的一个根本性问题，国税收中的双重征税 和其他许多问题，都与国家所行使的税收管辖权密切相关。 所以，研究国际税收，首先就应当了解税收管辖权。 • （2）国际双重征税问题 • 研究国际双重征税的原因，减除双重征税对协调国家之间 的财权利益、促进国际经济交往和技术合作顺利进行的必 要性，研究减除国际双重征税的方式和方法，研究税收饶 让对扩大发达国家与发展中国家经济技术交往的必要性等 等。 • （3）国际逃税与避税的问题 • 国际逃税与避税是国际税收中的一种普遍现象，国际避税 与逃税的结果，将导致纳税人税负不公
• （4）国际税收协定 • 国际税收协定是国家间为了协调相互间在处理跨 国纳税人征税方面的税收关系，按照对等原则， 通过政府间谈判所签订的一种书面协议。 • （5）国际收入与费用的分配 • 对国际关联企业而言，由于各国税制之间的差异， 跨国关联企业集团必然从本身利益最大化出发， 对其国际收入与费用进行全盘考虑，使其收入在 最有利的地点和最有利的时间获得，使其费用在 最有利的地点和最有利的时间发生，借以逃避一 部分应该缴纳的税收，取得更大的经济利益。
第四节 国际税收的研究范围和具体内容
• 1. 国际税收的研究范围 • 窄派的观点是只研究所得税和一般财产税， 宽派的观点是除了所得税、一般财产税等 直接税种以外，还应该把关税和其他流转 税等间接税的所有税种都包括在国际税收 的研究范围之内。 • 原因：对进出口商品的课税，会影响到国 际经济利益；各国商品流转课税制度的国 际协调，直接或间接国际间税收权益的分 配；国际商品课税和所得课税，有时紧密 结合，难以区分。
• • • • • • • • • • •
（2）所得税的普遍施行 18世纪末，英国首创所得税制。 2. 国际税收的发展 （1）跨国公司空前发展 The development of multinational companies （2）区域经济一体化、税收一体化给国际税收增添了新 的内容。 Regional economic integration and taxation integration. （3）国际全面性双边税收协定网络不断拓宽 The international comprehensive bi-lateral tax treaty network is constantly broadened. （4）通讯技术的革命，特别是因特网的出现，创造出新 的生产、交换和消费模式。 The revolution of communication technology, especially the occurrence of internet, has created the new format of production, exchange and consumption.
国际税收重要名词解释
Significant International Taxation TermsAdvance Pricing Arrangement:An arrangement that determines, in advance of controlled transactions, an appropriate set of criteria for the determination of the transfer pricing for those transactions over a fixed period of time. An advance pricing arrangement may be unilateral involving one tax administration and a taxpayer or multilateral involving the agreement of two or more tax administrations.Arm’s Length Principle: the international standard which states that, where conditions between related enterprises are different from those between independent enterprises, profits which have accrued by reason of those conditions may be included in the profits of that enterprise and taxed accordingly.Associated Enterprises: Generally speaking, two enterprises are associated where one of them participates directly or indirectly in the management, control or capital of the other or where the same persons participate directly or indirectly in the management, control or capital of both enterprises.Base Company: Company situated in a low-tax or non-tax country (i.e. tax haven), which is used to shelter income and reduce taxes in the taxpayer's home country. Base companies carry on certain activities on behalf of related companies in high-tax countries (e.g. management services) or are used to channel certain income, such as dividends, interest, royalties and fees.Tax Avoidance: a term generally used to describe the arrangement of a taxpayer's affairs that is intended to reduce his tax liability and although the arrangement could be strictly legal, it is usually in contradiction with the intent of the law it purports to follow.Beneficial Owner: A person who enjoys the real benefits of ownership, eventhough the title to the property is in another name. it is often important in tax treaties, as a resident of a tax treaty partner may be denied the benefits of certain reduced withholding tax rates if the beneficial owner of the benefits is resident of a third country.Best Method Rule: Transfer pricing rule requiring that a taxpayer use the transfer pricing method that results in the most reliable measure of an arm's length price. This rule doesn't prescribe priorities between various methods.Captive Insurance Company:wholly owned subsidiary of a multinational group of companies which exclusively insures or reinsures the risks of companies that belong to the group. A captive insurance company is usually established in a low-tax country. Whether premiums paid to captive insurance companies are recognized as business expenses depends on the country in question.Central Management and Control: where the central management and control is located is a test for establishing the place of residence of a company. Broadly speaking, it refers to the highest level of control of the business of a company.Comparability Analysis: Comparison of controlled transaction conditions with uncontrolled transaction conditions. Controlled and uncontrolled transactions are comparable if none of the differences between the transactions could materially affect the factor being examined in the methodology, or if reasonably accurate adjustments can be made to eliminate the material effects of any such differences.Comparable Uncontrolled Price: A transfer pricing method that compares the price for property or services transferred in a controlled transaction to the price charged for property or services transferred in a comparable uncontrolled transaction in comparable circumstances.Conduit Company: company set up in connection with a tax avoidance scheme, whereby income is paid by a company to the conduit company and then redistributed by that company to its shareholders as dividends, interest, royalties, etc.Contract Manufacturer: A manufacturer, in most cases, located in a low-cost jurisdiction, which has a license to use an intangible property developed by its parent company. The manufacturer uses the intangible property to produce tangible property which is then resold to the parent for distribution to ultimate customers.Contribution Analysis: where the profit-split method is applied in transfer pricing cases, a contribution analysis requires that the combined profit be divided between associated enterprises based upon the relative value of the functions performed by each of the associated enterprises participating in the controlled transaction.Controlled Foreign Companies:Companies usually located in low tax jurisdictions that are controlled by a resident shareholder. CFC legislation is usually designed to combat the sheltering of profits in companies resident in low-or no-tax jurisdictions. An essential feature of such regimes is that they attribute a proportion of the income sheltered in such companies to the shareholder resident in the country concerned. Generally, only certain types of income fall within the scope of CFC legislation, i.e. passive income such as dividends, interest and royalties.Cost Contribution Arrangement: a CCA is a framework agreed among enterprises to share the costs and risks of developing, producing, or obtaining assets, services, or rights, and to determine the nature and extent of the interests of each participant in the result of the activity of developing, producing, or obtaining those assets, services, or rights.Cost Plus Method:a transfer pricing method using the costs incurred by the supplier of property (or services) in a controlled transaction. An appropriate cost plus mark up is added to this cost, to make an appropriate profit in light of the functions performed (taking into account of assets used and risks assumed) and the market conditions. What is arrived at after adding the cost plus mark up to the above costs may be regarded as an arm's length price of the original controlled transaction.Domicile: a person's domicile in English common law is his permanent home, the place to which he always intends to return. Residence is the place where an individual lives for a certain period of time, while domicile is the place where an individual makes his permanent home.International Double Taxation: international double taxation arises when comparable taxes are imposed in two or more states on the same taxpayer in respect of the same taxable income or capital, e.g. where income is taxable in the source country and in the country of residence of the recipient of such income.Economic and Juridical Double Taxation: Double taxation is juridical when the same person is taxed twice on the same income by more than one state. Double taxation is economic if more than one person is taxed on the same item.Force of Attraction: concept under which a permanent establishment is taxed by the country in which it is located not only on the income and property, but also on all income derived by its foreign head office from source in, and all property owned by the foreign head office situated in the country where the permanent establishment is located. The OECD model treaty does not allow application of it.Harmful Tax Practice: Harmful tax practice refers to relieving the burden of taxpayer by reducing tax rate, offering tax incentives by countries thus to attracthighly fluent production factors and economic activities in order to promote the development of native economy. Harmful tax practice will erode the tax base of other countries, distort the flow of international capitals, and make the tax liability shift to low fluent tax base such as labor, real estate and consumption, thereby offer multinational enterprises the opportunities to achieve double non-taxation.Hybrid Mismatch: Hybrid mismatches are cross-border arrangements that take advantage of differences in the tax treatment of financial instruments, asset transfers and entities to achieve “double non-taxation” or long term deferral outcomes which may not have been intended by either country.Location Specific Advantages: The globalization of trade and economies has given rise to concepts such as “location savings”, “market premium,” and more generally, location specific advantages (“LSAs”). The LSAs are advantages for production arising from assets, resource endowments, government industry policies and incentives, etc, which exist in specific localities. It has been seen that certain issues such as location savings and market premium arise more frequently in China and other developing economies. In dealings with Chinese taxpayers, the Chinese tax administration has adopted a four step approach on the issue of LSAs: 1.Identify if an LSA exists. 2. Determine whether the LSA generates additional profit.3.Quantify and measure the additional profits arising from the LSA.4.Determine the transfer pricing method to allocate the profits arising from the LSA.Location Savings: Location savings are the net cost savings derived by a multinational company when it sets up its operations in a low cost jurisdiction. Net cost savings are commonly realized through lower expenditure on items such as raw materials, labor, rent, transportation and infrastructure even though additional expenses may be incurred due to their location, such as increased training costs in return for hiring less skilled labor.Market Premium: Market premium refers to the additional profit derived by a multinational company by operating in a jurisdiction with unique qualities impacting on the sale and demand of a service or product.Non-resident Enterprises: Non-resident enterprises mean an enterprise which is established under the law of a foreign country and whose effective management or control establishment is outside China but which has establishments within China or which doesn’t have any establishments within China but has income sourced from China.Patent Box: A “patent box” is a preferential tax regime offered by a country to support growth and innovation. A country will offer a tax incentive, such as a lower rate of corporate tax, to encourage companies to locate activities associated with the development, manufacture and exploitation of patents in that country.Permanent Establishment: permanent establishment means a fixed place of business through which the business of an enterprise is wholly or partly carried on. It includes especially a place of management, a branch, an office, a factory, a workshop and a mine, an oil or gas well, a quarry or any other place of extraction of natural resources. This term is usually used in double taxation agreement to refer to a situation where a non-resident entrepreneur is taxable in a country; that is, an enterprise in one country will not be liable to the income tax of the other country unless it has a permanent establishment thorough which it conducts business in that other country. Even if it has a PE, the income to be taxed will only be to the extent that it is attributable to the PE.Place of Effective Management:Place of effective management refers to an establishment that exercises, in substance, overall management and control over the production and business, personnel, accounting, properties, etc of the enterprise. place of effective management is the test suggested in the tie-breaker rule of the OECD model tax treaty to determine the residence of a companywhere under the domestic laws of both contracting states the company is resident in both of them. The test determines that in such cases the company would, for treaty purposes, be resident in the state in which its place of effective management is situated.Profit Split Method: a transfer pricing method that allocates the combined operating income or loss from a transaction among the separate parties by determining the relative value of each party's contribution to such overall profits or loss.Residence Principle of Taxation: Principle according to which residents of a country are subject to tax on their worldwide income and non-residents are only subject to tax on domestic-source income.Source Principle of Taxation: principle according to which a country consider those income arising within its jurisdiction as taxable income regardless of the residence of the taxpayer, i.e. residents and non-residents are taxed on income derived from the country.Foreign Tax Credit: A method of relieving international double taxation. If income received from abroad is subject to tax in the recipient's country, any foreign tax on that income may be credited against the domestic tax on that income. The theory is that this means foreign and domestic earnings of an entity will be similarly taxed as far as possible, although usually the credit allowed is limited to the amount of domestic tax, with no carry over if tax is higher abroad.Foreign Tax Relief: Relief from domestic tax on income from abroad which has already suffered foreign tax. Generally speaking, two approaches are taken to foreign tax relief, i.e. the credit method or the exemption methodTax Sparing Credit: term used to denote a special form of double taxation relief in tax treaties with developing countries. where a country grants taxincentives to encourage foreign investment and that company is a resident of another country with which a tax treaty has been concluded, the other country may give a credit against its own tax for the tax which the company would have paid if the tax had not been "spared (i.e. given up)" under the provisions of the tax incentives.Thin Capitalization: A company is said to be "thinly capitalized" when its equity capital is small in comparison to its debt capital.Toll Manufacturer: A toll manufacturer is only responsible for assembling the raw materials or components provided by its principal into finished goods. A toll manufacturer does not take the title to the raw materials, work-in-progress, or finished goods, and therefore does not hold inventory. It is in nature a manufacturing service provider often viewed as assuming limited risks when providing manufacturing services to its related party principal.Transactional Net Margin Method: a transactional profit method that determines the net profit margin relative to an appropriate base (e.g. costs, sales, assets) that a taxpayer realizes from a controlled transaction based upon the net profit margin realized from comparable uncontrolled transactions in comparable circumstance. Profit margin indicators include return on assets, operating margin, net cost plus and Berry Ratio.Transfer pricing: a transfer price is the price charged by a company for goods, services or intangible property to a subsidiary or other related company. Abusive transfer pricing occurs when income and expenses are improperly allocated for the purpose of reducing taxable income.Transfer Pricing Adjustment: adjustment made by the tax authorities after making a determination that a transfer price in a controlled transaction between associated enterprises is incorrect or where an allocation of profits fails to conform to the arm's length principle.Treaty Shopping:Treaty shopping generally refers to arrangements through which a person who is not a resident of one of the two States that concluded a tax treaty may attempt to obtain benefits that the treaty grants to residents of these States.Tax Haven: tax haven refers to a country which imposes a low or no tax, and is used by corporations to avoid tax which otherwise would be payable in a high-tax country. According to OECD report, tax havens have the following key characteristics: no or only nominal taxes; lack of effective exchange of information; lack of transparency in the operation of the legislative, legal or administrative provisions.Withholding Tax:Tax on income imposed at source. Withholding taxes are found in practically all tax systems and are widely used in respect of dividends, interest, royalties and similar tax payments. The rates of withholding tax are frequently reduced by tax treaties.。
国际税收筹划的名词解释
国际税收筹划的名词解释国际税收筹划（International Tax Planning）是指为了合理利用不同国家的税收制度和税收政策，通过调整企业或个人的经济活动和资金流动，以达到降低税负、最大化税务效益的目的。
它涉及到跨国公司、个人以及不同国家之间的税收安排和规划。
在国际税收筹划中，有几个重要的名词和概念需要解释。
1. 双重非课税（Double Non-Taxation）双重非课税是指通过合理利用两个或多个国家税收政策的差异，使得企业或个人在同时不缴纳多个国家的所得税的情况下，实现合法的税收优惠。
这一筹划方法常常用于跨国公司的国际营运和资金调度中。
但需要注意的是，双重非课税的筹划必须符合各国税法的规定，遵循国际税收透明原则和防止税务逃避的法律要求。
2. 税源侵蚀与利润转移（Base Erosion and Profit Shifting，BEPS）税源侵蚀与利润转移是指跨国公司通过虚拟管理和高度机械化的方式，将在高税率国家产生的利润转移至低税率国家，进而实现减少纳税义务的目的。
这种行为通常通过将知识产权、债务和利润分配等方式进行，从而在减少税收负担的同时增加了全球税收争端的可能性。
为了解决这一问题，国际社会承认了BEPS行动项目，推动各国加强合作以实现税收公平和税基完整性。
3. 避税（Tax Avoidance）与逃税（Tax Evasion）在国际税收筹划中，避税和逃税是两个截然不同的概念。
避税是指通过合法的手段和方法降低纳税义务，以减少税负，而逃税则是指通过非法或欺诈手段来规避纳税义务。
国际税收筹划的目标在于避税，即通过合法的调整和安排，合理降低税务负担。
而逃税是违法行为，是各国严格打击的对象。
4. 沟通公司（Conduit Company）沟通公司是指为了实现跨国公司的税务优惠而设立的中间环节公司。
跨国公司通过将收入经过沟通公司进行流转，最终达到降低纳税义务的目的。
这种筹划方法在一些金融中心或税收天堂地区被广泛使用。
国际税收课后习题答案
C h a p t e r 11.what is International Tax What does it mainly address探讨International Tax is a science focusing on a serious tax issues resulting from different and conflicting tax rules made by particular countries ,jurisdictions and resolutions决议.International tax in a board sence covers not only income but also turnover taxes,etc.2.Talk about differences between China and USA on taxation system1The USA is a country with income taxes as a major tax while in China we have turn over taxes as our important taxes.2The federal government,state government and local government of the USA have pretty rights to collect taxes,while the rights to collect taxes are mostly controlled in central government.3The USA use comprehensive income tax system and deduct fees refers to different situation.China use itemized income tax system.4In the respect of estate tax, real estate tax is the mainly object to be taxed .3.On differences among Macau,China Continent and HongKong for the purpose of tax features according to table 11The corporate income tax rates in China Continent is the highest in these three ,to 25%.The tax base of China Continent Is worldwide while the others are territorial.2In China Continent we have taxes for interest,royalties,technical fees,management fees all of them are 10% for non-resident,20%for resident ,while the others don’t have them.3China Continent have value-added tax ,while the others don’t have them.4.On differences among UK,China Continent and Spain for the purpose of Corporate income tax according to table 21Spain has the highest corporate tax rate to 32.5%.2UK doesn’t tax for many income which China Continent or Spain will tax such as Capital gains ,branch profits,dividends, technical fees and management fees.5.On differences among China Continent and foreign jurisdictions for the purpose of withholding taxes according to table 31For branch profits, interest ,technical fees and management fees most jurisdictions don’t collect tax except Irelandcollect for interest and China Continent.2Except Switzerland federal tax rates of dividends and interest are 35% and higher than China Continent ,other jurisdictions’ withholding tax rates are mostly lower or equal to China Continent.Chapter2International Income Taxation1.How does a country generally design its income taxation systembook page501territorial领土模式：tax only income earned within their borders.eg.HongKong.2Residency属人模式:tax on the worldwide income of residents, and impose tax on the income of nonresidents from certain sources within the country. eg.the USA.3Exclusion例外:specific inclusion or exclusion of certain amounts,classes,or items of income in/from the base of taxation.4Hybrid混合模式:some governments have chosen for all or only certain classes of taxpayers, to adopt systems that are a combination of territorial, residency, or exclusionary.2.Why is it important to make clear source of incomeTo make clear source of income is important because it decidides that whether a individual or corporation should pay tax in a country and what credits can it enjoy.3.Term explanation:Thin Capitalization;Foreign tax Credit;Withholding tax; International tax treaty; Deferral system; International transfer pricingThin Capitalization:Thin capitalization is a method that taxpayers borrow too much money from oversea related party and pay much interest, so that they can enjoy much deduction before tax.By this way,they transfer profits from high tax burden countries to low tax burden countries or jurisdictions.Foreign tax Credit外国税收抵免：If you paid or accrued foreign taxes to a foreign country on foreign source income and are subject to resident country tax on the same income, you may be able to take a credit for those taxes.Taken as a credit, foreign income taxes reduce your own country tax liability.Withholding tax:Withholding tax is tax withheld by the country when a corporation making a payment to its resident country , in which the full amount owed to that corporation is reduced by the tax withheld. International tax treaty:International tax treaty is a treaty a country or jurisdiction signed with other countries or jurisdiction for affairs about taxation.Deferral system：Deferral system is a tax incentive 激励措施to encourage domestic tax residence to make investmentbroad.But it may cause international tax avoidance.缺点：可能造成国际避税International transfer pricing:International transfer pricing is a very important way for multinational company to avoid international tax.Transfer pricing refers to a kind of non-market pricing action taken by related corporations to shift profits form high tax rate countries or jurisdictions to low tax rete regions.Chapter3Tax Residence1.What is the main difference between a tax resident and a non-tax resident for tax liability purpose In general, a tax resident bears infinite tax liability ,should pay tax for all of its income.A non-tax resident bears limited tax liability, should pay tax for income sourced from the country.2.Can you name some tests in determining whether a person is a residentfor corporation:place-of-incorporation test,place-of-management test,residence of the shareholders testfor individiual:a fact-and-circumstances test ;abode test; number of day testin China:1~5year –temporary resident,>5year - long-term resident3.Take an example to prove how different countries apply differing tests to judge a person's residence For example ,China for individual:domicile test,number of daysa full year;for corporation:place-of-incorporation test or place-of-management testireland for individual:number of days test183 days,domicile testfor corporation:place-of-incorporation test or place-of-management test4.Term explanation:Tax residence;dual resident;domicile test;Tax residence:If an individual or a corporation is a tax residence ,it bears infinite tax liabilitis to its own country.Domicile is, in common law jurisdictions.dual resident:dual resident means an individual or a corporation is resident taxpayer in two countries at the same time.It often occurs when two use different standard for tax residence.domicile test:If an individual or a corporation has its domicile in a country ,it is the country's tax residence.It is a common tax jurisdiciton.Chapter4Income Source Jurisdiction and Rules1.What is source jurisdictionSource jurisdiction is one important form of income tax jurisdiction.It is the most important tax jurisdiction.收入来源地管辖权是一种重要的,并且是最重要的税收管辖权All country and jurisdiction adopt source jurisdiction所有的国家和地区都使用来源地管辖权So called source jurisdiction refers to that as long as an tiem of income is sourced within the territory, the government of the territory has rights to lavy income tax on it .一笔所得只要来源于本国,就可以对其征税2.How to determine the source of employment and personal services incomeIf the income derived from personal services performed by an employee, it is source of employment. If the income is performed by an independent contractor or a professional ,it is source of personal service income.3.How to determine the source location of business Income What is PEIf the income is attributable to a PEpermanent establishment in the countryues 1.attribution rule 归属原则2.attraction rule引力规则, it is the country’s source income.PE: permanent establishment,based on substance or people.场所：辅助性、准备性不算；人：必须是非独立代理人,经常为公司签订合同的等4.How to determine the source of investment incomeDividend and interest income.If the income is derived from ownership of equity ,it is the source of investment income.5.How about US source rules6.What are China's source rulesAn REresident enterprisemust pay enterprise income tax to the Chinese government on all its income,regardless of whether such income is generated within or outside of China.The defult tax rate for an RE ,prior to any special tax treatment, is 25 percent.An NREnonresident enterprise that has any Operational Establishment in China is required to pay enterprise income tax only on its income sourced from China.The tax rate is 10 percent.Chapter 5International Double Taxation and Relief1.What is International double taxationInternational double taxation is that the same item of asset is taxed twice or more than twice in a tax year.2.What is the main difference between legal International double taxation and economic International double taxationLegal International double taxation is for the same taxpayers ,who are often branch companys, using direct credits.Economic International double taxation is for different taxpayers,who are often subside companys,using indirect credits.3.Take an example to prove International double taxation arising from the same tax jurisdiction and relief.4.What approaches are used to solve International double taxation resulting from residence-source conflictsUnilateral,bilateral and multilateral approaches.Deduction method,exemption method,credit method and so on.5.What is the main difference between deduction method and credit methodDeduction:reduce all kinds of fees from taxable income.Credit:reduce credit from tax due.6.Which specific relief methods does international community agree toThe OECD and UN models only authorize the credit and exemption method,not the deduction method.7.Termexplanation:fullexemption;partialexemption;limitation on credit;full exemption:only levy tax on income from resident company's own country.partial exemption:give resident company a part of tax exemption for overseas income.limitation on credit:the tax rate of resident company's own country multiply by the income in the country.If the taxpayer paied a amount of tax less than the limitation,it should pay tax in arrears.Chapter 6International Tax Avoidance and Tax Haven1.What is tax havenTax haven is a country or jurisdiction which has low tax rate or no tax so that people choose to live or register company there to avoid the high tax burden in their own country or jurisdiction.Another definition:A tax haven is a country or territory where taxes are lavied at a low rate or not at all.in the book2.How many types of tax havens are there in the worldThere.1Nil-Tax Havens零税率:do not have any of the three main direct taxes:No income tax or corporation tax;No capital gains tax,and No inheritance tax.2Foreign Source Exempt Havens外国来源豁免：They only tax you on lacally derived income.3Low-Tax Havens低税率:Have special concessions or double tax treaties. some non-tax features of a tax havenGenerally,a tax haven have these features:1Small territory2Privacy3Ease of residence4Political stability5Political stability6Relaible communications7Good life factors.4.How does an international taxpayer make use of a tax havenin book P104methodology1Change personal residency.改变居民身份Relocate themselves in low-tax jurisdiction.2Asset holding.资产持有Utilize a trust or a company which will be formed in tax haven.3Trading and other business activity.生产经营Set up many businesses which do not require a specific geographical location or extensive labor in tax havens to minimimze tax exposure.4Financial intermediaries.通过财务金融中介公司Use funds,banking,life insurance and pensions.Deposit with the intermediary in the low-tax jurisdiction.5.Does China have anti-tax-haven rulesYes.In CFC rules.6.What are the advantages of being a tax havenBeing a tax haven ,a jurisdiction can1 have divisions of multinational locating there and employ some of the local population; 2transfer needed skills to the local population;3go a long way to attracting foreign companies.7.What are the reasons for some jurisdictions desiring to be tax havensThe same as question6.Chapter 7International Transfer Pricing and Rules1.What is International transfer pricingTransfer pricing refers to a kind of non-market pricing action taken by related corporations to shift profits form high tax rate countries or jurisdictions to low tax rete regions.The main purposes are reduce tax burden and a series of non-tax purposes like 1occupy market 2change the subsidiary’s image in order to gain other interest 3avoid currency control 4minimize the expose to import duty 5earn excess profit …2.Take an example to prove that International transfer pricing can be used to avoid international tax For example,A has a product can be sold at 1000 dollars, but A sold it to B at 100 dollars.Then B will sell it at 1000, 900 profit was shift to B’s countries or jur isdictions,andB was setup in tax haven,the group don’t have to pay much tax.3.Whatare the main contents of International transfer pricing rulesInternational transfer pricing rules are a series of tax manage rules made by countries or governments in order to prevent corporations particularly multinational corporations utilize International transfer pricing to avoid tax ,which cause government’s tax run off.4.Termexplanation:comparable uncontrolled price;costplus;resaleprice;transactional net margin method;profit split method;comparabilityanalysisChapter8Controlled Foreign Corporation and Rules1.How does a multinational firm use a CFC to avoid taxIn most cases,Chinese firms tend to not distribute or just distribute a little profit from CFC to its parent firm.While, foreign firms usually let the profit stay in the CFC.2.What is CFCCFC refers to firms controlled by resident firms and theyare often set in low tax rate or no tax reigions.3.What is the relationship between deferral system延迟缴纳and CFC rulesThe law of many countries does not tax a shareholder of a corporation on the corporation’s income until the income is distributed as a dividend.This dividend could be avoided indefinitely by loaning the earnings to the shareholder without actually declaring a dividend.The CFC rules were intended to cause current taxation to the shareholder where income was of a sort that could be artificially shifted or was made available to the shareholder.At the same time, such rule were designed to interfere with normal commercial practices.4.What arethe main contents of a country’s CFC rulesThe main contents of a country’s CFCrules are to prevent residents including individuals and firms using controlled foreign corporation to avoid tax burden.5.When were China’s CFC rules establishedYear 2009.6.Can you name any differences between China and foreign jurisdictions for purposes of CFC rules7.Must a foreign corporation which is established in a tax haven and controlled by our residents be a CFC for our tax purpose WhyNo.If the foreign corporation is1a small corporationthe total profit a year is less than 5 millions;2the main income was get from positive operating activities, it won’t be a CFC for our tax purpose.Chapter9Thin Capitalization and Rules1.What is thin capitalizationThin capitalization is a method that taxpayers borrow too much money from oversea related party and pay much interest, so that they can enjoy much deduction before tax.By this way,they transfer profits from high tax burden countries to low tax burden countries or jurisdictions.2.Give an example to prove that thin capitalization can be used to avoid tax.暂无3.What are the main contents of thin capitalization rules1The relationship between borrower and lender.2Thedetermination of excessive interest.3Treatment of excessive interest: deemed dividend and withholding tax is lavied.44.What are the main features of the USA thin capitalization rules5.Talk about thin capitalization rules in ChinaChina use ALParm’s lenth principle/fixed Debt-to-Equity Ratio /Earnings stripping收益剥离法;Chapter 101.What is international tax treaty What categories of tax treaty are thereInternational tax treaty is a treaty a country or jurisdiction signed with other countries or jurisdiction for affairs about taxation.1Tax treaties can be classified into single tax treaty and comprehensive tax treaty.Single tax treaty is for a specific tax and comprehensive tax treaty is for many taxes;2classified by type of tax such as VAT treaty, income tax treaty, customs duty treaty and so on;3classified by the countries participating in:two-side treaty and multilateral treaty.1.income tax 所得税2.bilateral 双边的3prehensive 综合的2.Whattax benefits can tax treaties offer international taxpayers1may not face the problem of double taxation2canenjoy lower withholding tax rate…3.Which should be given priority when the treaty rule conflicts with the domestic tax rule Domestic tax rule.4.What contents does a typical international tax treaty containin book page 158to 161,C.1 to C.12Fiscal taxResidency;PermanentEstablishment;WithholdingTaxes;Income from Employment;Tax Exemptions for Persons or Entities;Harmonization of Tax Rates;Provisions Unique to Inheritance Taxs; Double Tax Relief;MutualEnforcement;DisputeResolution;Limitations of Benefits;Priority of Law5.What is treaty shopping Can you Give an example to prove it“Treaty shopping “refers to the situation that a company in a countrysource country use a company in a third country to transfer profit/dividend to resident company in home country. Example:Income tax20%6.Talk about anti-treaty shopping rules.The contents of anti-treaty shopping are:1.the US “LOB”.2. genuine resident.3.unilateral and bilateral treaties4.enforce information managementcommunication.。
企业所得税的名词解释
企业所得税的名词解释企业所得税是指企业根据国家法律规定，按照一定的税率对其取得的所得额进行纳税的一种税收制度。
在国家税收体系中，企业所得税是重要的财政收入来源之一。
下面将对企业所得税的一些关键术语和概念进行详细解释。
1. 所得额 (Taxable Income)企业所得税的计算基础是“所得额”，其指代企业在一定时期内（通常是一年）通过经营活动取得的全部收入减去相关费用和支出后的净利润。
所得额是确定企业纳税额的重要依据，一般需要企业向税务机关申报并提供相关的财务报表资料。
2. 税率 (Tax Rate)税率是企业所得税的核心要素之一，衡量着企业应纳税额与其所得额之间的比例关系。
税率通常由国家法律规定，因国家而异，不同税收政策下的税率也有所差异。
税率可以是固定的，也可以是渐进的，后者意味着超过某个所得额阈值后，税率会相应提高。
3. 纳税人 (Taxpayer)纳税人是指依法应缴纳企业所得税的主体，一般包括企业法人、个体工商户、合伙企业等。
在纳税过程中，纳税人需要按照相关法律规定依时向税务机关申报纳税，同时也有义务配合税务机关进行核查和调查。
4. 减税 (Tax Reduction)减税是指通过一系列的税收政策和措施，降低企业所得税负担的行为。
减税政策有多种形式，如税收优惠、税收抵扣、税收减免等，旨在支持企业的发展和增加它们的投资力度。
减税政策的实施既可以促进经济增长，也有助于提高企业的竞争力。
5. 税收筹划 (Tax Planning)税收筹划是企业通过合法的方法和手段，结合税法规定，最大限度地降低所得税负担的行为。
在税收筹划中，企业会研究和利用税法中的优惠政策和税收安排，并进行财务管理和经营决策上的调整，以实现税收优化。
6. 国际税收 (International Taxation)国际税收是指企业在海外投资和跨境交易中面临的税务问题和纳税义务。
在全球化的背景下，企业跨境经营所涉及的税务事项日益复杂，跨国公司往往需要与不同国家的税收政策和法律进行协调，避免重复征税和合规风险。
国际税收
国际税收1.国际税收: international taxation是指在开放的经济条件下因纳税人的经济活动扩大到境外以及国与国之间税收法规存在差异或相互冲突而带来的一些税收问题和税收现象。
2.流转税circulation tax又称流转课税、流通税，指以纳税人商品生产、流通环节的流转额或者数量以及非商品交易的营业额为征税对象的一类税收。
流转税是商品生产和商品交换的产物，各种流转税（如增值税、消费税、营业税、关税等）是政府财政收入的重要来源。
3.地域管辖权area jurisdiction 又称来源地管辖权，即一国要对来源于本国境内的所得行使征税权；4.居民管辖权resident jurisdiction 即一国要对本国税法中规定的居民（包括自然人和法人）取得的所得行使征税权；5.公民管辖权citizen jurisdiction即一国要对拥有本国国籍的公民所取得的所得行使征税权。
6.税收饶让抵免tax sparing credit税收饶让抵免简称税收饶让，它是指一国政府对本国居民在国外得到减免的那部分所得税，视同已经缴纳，并允许其用这部分被减免的外国税款抵免在本国应缴纳的税款。
7.抵免限额limit of tax credit抵免限额是允许纳税人抵免本国税款的最高数额（maximum deduction)，它并不一定等于纳税人的实际抵免额。
纳税人被允许的实际抵免额为其来源国已纳的所得税额与抵免限额相比的较小者8.避税地tax haven那些可以被人们借以进行所得税或财产税国际避税活动的国家和地区，它的存在是跨国纳税人得以进行国际避税活动的重要前提条件。
9.国际避税international tax avoidance国际避税一般是指跨国纳税人利用国与国之间的税制差异以及各国涉外税收法规和国际税法中的漏洞，在从事跨越国境的活动中，通过种种合法手段，规避或减小有关国家纳税义务的行为。
10.税收筹划tax planning是公司财务管理的一项重要内容，其重要目的是在法律允许的范围内减轻公司经营的税务成本。
Unit 16-International taxation
• Countries which have initiated a system of tax incentives can be divided into three groups. One group consists of developed nations. These may have chronic unemployment problems like Great Britain and Northern Ireland. Others may have potential unemployment like France采用税收刺激体 系的国家可划分为三类。一类是发达国家，如英国和 北爱尔兰，可能存在长期失业问题。另一些国家如法 国，可能存在潜在的失业威胁。 • The second group of nations offering incentives is the less developed countries. They are seeking to industrialize but cannot do this by themselves. They need foreign capital, so they quite commonly offer tax holidays lasting from five to ten years.第二类国 家在欠发达国家提供税收刺激，他们不能靠自身追求 工业化，需要外资，因此，他们普遍提供5至10年的 免税期。
• Relatively few treaties have been signed between developed and less developed countries. This is because the flow of dividends, royalties, and interest is likely to be in only one direction---from the less developed to the developed country.发达国家和欠发达国 家之间签署的这种税收协定，相对而言寥寥无几。这是因 为，红利、专利权税和利息可能只是单向流动的，即由欠 发达国家向发达国家流动。 • As we have seen, tax rates, whether withholding, corporate, or VAT, differ greatly among countries. Some countries have a zero corporate tax rate for the first few years of a new subsidiary's existence. This is called a tax holiday. It is an investment incentive.如我们所知，无论 是预扣税款、公司所得税或是增值税等税率，都因国家不 同而差异甚大。一些国家对于一个新建的子公司最初几年 内免征公司所得税，这称之为免税期，是一种投资刺激。
第8章国际税收
再次，由于所得税首先在来源国 征收，来源国如何计算应税所得、怎 样设计所得税税率等，直接影响着征 税国和纳税人的经济利益。
我国外商投资企业中，凡具有中 国法人地位、总机构设在中国境内的 企业作为中国的居民企业，要求其境 内、境外所得要在中国汇总纳税；对 不具有中国法人地位、总机构不设在 中国境内的外国企业，对其实行收入 来源管辖权，仅要求其就来源于中国 境内的所得缴纳所得税。
例如甲国某居民来自国内所得80 万元，来自乙国所得20万元，甲国的 所得税税率为35％，但对本国居民来 源于国外的所得规定适用10％的低税 率征税，乙国的所得税税率为40％。
甲国实征税收： 80×35％＋ 20×10％ =30（万元） 此方法只能减轻跨国纳税人的负担， 不能从根本上消除国际重复征税。
二、消除国际重复征税(double taxation) 的措施 国际上由居住国政府采用的避免 重复征税的方法，主要有以下三种： 1．抵免法(Tax Credit)。税收抵 免法即对跨国纳税人的国内外全部所 得课征所得税时，准许以其在国外已 纳的所得税款，抵充应缴纳的税款， 只就抵充后的余额纳税。
（1）税收直接抵免(Direct Credit) 对同一纳税实体的本国纳税人在 国外缴纳的税款直接给予的抵免，一 般适用于统一核算经济实体的总分支 机构之间。
1.母公司来自子公司的所得： 100+300×1/7= 142.8571（万元） 2.母公司应承担的子公司所得税： 300×1/7 = 42.8571（万元） 3.间接抵免限额： 142．8571× 35％ = 50（万元）
4.可抵免税额： 母公司已纳（承担）国外税额 42.8571万元，不足抵免限额，故可按 国外已纳税额全部抵免， 即可抵免税 额42.8571万元 5.母公司实缴甲国所得税： 50－42.8571 = 7.1429（万元）
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International Taxation 国际税收Introduction●International taxation is the study or determination of tax on a person or business subject to the tax laws of different countries or the international aspects of an individual country's tax laws. It refers to the global tax rules that apply to transactions between two or more coutries in the world.●International tax law of a country has two broad dimensions:1.Taxation of foreign income:the taxation of resident individuals and corporations on income arising in foreign countries2.Taxation of nonresident:the taxation of nonresidents on income arising domestically.●Goals of International Tax Rules1.Getting its fair share of renvenue from cross border transactions2.Promoting fairness3.Enhancing the competitiveness fo the domestic economy4.Capitail-export and captital-import neutrality●International Tax LawThe principles derived from public international law that deal with tax conflicts involving cross-border transactions.Theseprinciples are based on the international tax aspects contained in the domestic tax law and customary practices of countried.●International Double Taxation1.DefinitionIn same period,two or more countries levy tax on the same tax income of same taxable person.It’s different from the legal definition.Under the economic concept,double taxation occurs whenever there is the same taxable income.e.g.Under the legal definition,taxation of the subsidiary company by one country and taxation of the parent company on a dividend from the subsidiary company by another country is not international double taxation because these two companies are seperate legal entities.In the economic sense,parent and subsidiary is one enterprise.When we discuss how to relieving international taxation,we need to consider these two concepts.However,in the most situation,we usually use the legal definition becaue the economic definition is too board and not accurate for tax laws.2.Causes(1)Source-source conflictsTwo or more countries assert the right to tax the same income of a taxpayer because they all claim that the income is sourced it their countries.(2)Residents-resifents conflicts...because they all claim that the taxpayer is a resident of their countries.(3)Residents-source conflictsOne country assert the right to tax foreignsource income of a taxpayer because the taxpayer is a resident of that country,and another country asserts the right to tax the same income because the source of the income is in that country.●How to Relieve Double TaxationThere are three methods are in common use.Exemption Method 免税法The country of residence taxes its residents on their domestic source income and exempts them from domestic tax on their foreign-source income.The exemption method can relieve completely residence-source international double taxation because only one jurisdiciton,the source country,is imposing tax.Although the exemption method is widely used but it has somedisadvantages.First,if foreign taxes are lower than domestic taxes,resident taxpayers exempt foreignsource income are treated more favourably than other residents.It’s not fair.Besides,an exemption system will encourage residents to invest abroad in countried with lower tax rates,especially tax heaven.Deduction Method扣除法The residence country allows its taxpayers to claim a deduction for taxes,including income taxes,paid to a foreign government in respect of foreign-source.As a result,this method is more benefit for domestic investment because foreign investment is likely to attract a foreign income tax.The deduction method is the least generous method of granting relief from international double taxation.Credit Method 抵免法Under the credit method,foreign taxes paid by a resident taxpayer on foreign-source income generally reduce domestic taxes payable by the amout of the foreign tax.Foreign-source income earned by residents is generally taxed at the higher of the domestic and foreign tax rates.The credic method is generally recognized to be the best method for eliminating international double taxation.●Transfer PricingA transfer price is a price set by a taxpayer when selling to ,buying from,or sharing resources with a related person.International companies use transfer prices for sales and other transfers of goods and services within their corporate group.Some international companies may use transfer prices to avoid or decrease income taxes of one country.(1)非避税下，A、B两公司纳税的情况：A公司税前利润：100-80=20万元B公司税前利润：140-100=40万元B公司在乙国纳税：40×30％=12万元A公司在甲国纳税：20×40％=8万元公司集团总税负：12+8=20万元(2)避税下，A、B两公司纳税的情况：A公司税前利润：90-80=10万元B公司税前利润：140-90=50万元B公司在乙国纳税：50×30％=15万元A公司在甲国纳税：10×40％=4万元公司集团总税负：15+4=19万元(3)公司税负↓:20-19=10×(40％-30％)＝1万元甲国（高税国）税收↓：8-4=4万元乙国（低税国）税收↑：15-12=3万元In this way,in a well-designed income tax system,the tax authorities should have the power to adjust the transfer prices set by related persons.（本资料素材和资料部分来自网络，仅供参考。