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1、专业资料Chapter11.whatisInternationalTax?Whatdoesitmainlyaddress(探讨)?InternationalTaxisasciencefocusingonaserioustaxissuesresultingfromdifferentandconflictingtaxrulesmadebyparticularcountries,jurisdictionsandresolutions(决议).Internationaltaxinaboardsenceco
2、versnotonlyincomebutalsoturnovertaxes,etc.2.TalkaboutdifferencesbetweenChinaandUSAontaxationsystem1)TheUSAisacountrywithincometaxesasamajortaxwhileinChinawehaveturnovertaxesasourimportanttaxes.2)Thefederalgovernment,stategovernmentandlocalgovernmentof
3、theUSAhaveprettyrightstocollecttaxes,whiletherightstocollecttaxesaremostlycontrolledincentralgovernment.3)TheUSAusecomprehensiveincometaxsystemanddeductfeesreferstodifferentsituation.Chinauseitemizedincometaxsystem.4)Intherespectofestatetax,realestate
4、taxisthemainlyobjecttobetaxed.3.OndifferencesamongMacau,ChinaContinentandHongKongforthepurposeoftaxfeaturesaccordingtotable11)ThecorporateincometaxratesinChinaContinentisthehighestinthesethree,to25%.ThetaxbaseofChinaContinentIsworldwidewhiletheothersa
5、reterritorial.2)InChinaContinentwehavetaxesforinterest,royalties,technicalfees,managementfees(allofthemare10%fornon-resident,20%forresident),whiletheothersdon’thavethem.3)ChinaContinenthavevalue-addedtax,whiletheothersdon’thavethem.4.Ondifferencesamon
6、gUK,ChinaContinentandSpainforthepurposeofCorporateincometaxaccordingtotable21)Spainhasthehighestcorporatetaxrateto32.5%.2)UKdoesn’ttaxformanyincomewhichChinaContinentorSpainwilltaxsuchasCapitalgains,branchprofits,dividends,technicalfeesandmanagementfe
7、es.5.OndifferencesamongChinaContinentandforeignjurisdictionsforthepurposeofwithholdingtaxesaccordingtotable31)Forbranchprofits,interest,technicalfeesandmanagementfeesmostjurisdictionsdon’tcollecttaxexceptIreland(collectforinterest)andChinaContinent.2)
8、ExceptSwitzerlandfederaltaxratesofdividendsandinterestare35%andhigherthanChinaContinent,otherjurisdictions’withholdingtaxratesaremostlylowerorequaltoChinaContinent.word完美格式专业资料Chapter2InternationalIncomeTaxation1.Howdoesacountrygenerallydesign
