国际税收总结---定义&概念

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1、12Whatisinternationaltaxation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'sec

2、onomicactivitiesextendabroad.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.Transnationalcapit

3、algains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-borderinvestmentbyindividuals

4、orinvestmentfunds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countri

5、es(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Inth

6、edesigningofitsinternationaltaxrules,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

7、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Majortopicsofinternationaltaxat