国际税收总结---定义&概念

What is international taxation 什么是国际税收

In a narrow sense : Many tax law related to the multinational income and transaction

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

In a broad sense: international taxation refers to tax phenomena and tax issues brought about by the conflicts or difference in tax law between countries in the open economy that taxpayer's economic activities extend abroad.

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。

The Basic Elements of International Taxation

Subject of Taxation：Transnational Natural Person and Legal Entity

自然人和法人

Object of taxation 课税对象

concerning with income tax: 1.Transnational general constant income 固定收入

根据所得税 2.Transnational capital gains 资本收益

3.Transnational other income 其他收入

concerning with property tax: 1.Transnational general property value on dynamism一般动产

根据财产税 2.Transnational general property value on stationary 一般不动产

The Scope of International Tax 税收范围

①cross-border manufacturing by a multinational enterprise 跨国制造业

②cross-border investment by individuals or investment funds 跨国投资

③the taxation of individuals who work or do business outside the reside country 在居住地以外工作

④the income tax aspects of cross-border trade in goods and services 跨国贸易所得

Two Dimensions of International Tax 两个尺度

outbound transaction：the taxation of resident individuals and corporations on income arising in foreign 对外事务countries (taxation of foreign income) 居民/企业境外所得征税

inbound transaction: the taxation of nonresidents on income arising domestically (taxation of

对内事物nonresidents)非本国居民境外所得征税

The essence of international taxation 国际税收的实质

Revenue distribution among different countries 不同国之间的收入分配

Revenue coordination among different countries 不同过之间的收入协调

In the designing of its international tax rules, a country should seek to advance the following four goals: 国际税收规则的目标

1.getting its fair share of revenue from cross border transactions 从跨境交易中取得合理份额的税收收入

2.promoting fairness 促进公平

3.enhancing the competitiveness of the domestic economy 提高国内经济的竞争力

4.capital-export and capital-import neutrality 资本输出和输入中性

The principle of fairness 公平原则The fairness and efficiency of income taxation

Distribution equity 公平分配

Equity of tax burden 平等的课税负担

The principle of efficiency 效率原则

Neutrality Principle 中性原则

Efficiency Principle 效率原则

Major topics of international taxation国际税收的重要议题

1.Jurisdictions to Tax 辖区税收

2.International Double Taxation

3.International Tax Avoidance 避税