国际经济法精品教学（华南师范大学）legalsystemoninternationaltaxation

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1、LegalSystemonInternationalTaxationOutlineABriefIntroductionIncomeTaxesBasesofIncomeTaxationIncomeDoubleTaxationTaxTreatiesTaxIncentivesTaxAvoidanceandEvasionReference1.RayAugust,InternationalBusinessLaw:Text,Cases,andReading,5thEdition2.刘剑文，《国际税法》，北京大学出版社，第二版，2004年4月3.余劲松吴志攀，《国际经济法》，北京大学出版社高等

2、教育出版社，第三版，2009年4月ABriefIntroductiontoInternationalTaxLaw1.Concept:Internationaltaxlawisthebodyoflawthatdealswithtaxationrelationshipsbasedontransactionalincomesamongstates,statesandtax-payers.国际税法是调整国家间以及国家与纳税人之间的,以跨国所得为基础形成的国际税收关系的法律关系的总和。2.Characteristics:(1)TheRelationshipitgoverns调整对象:①th

3、erelationshipoccurredintaxlevy税收征纳关系②taxbenefitsallocation.国家间税收分配关系(2)Subjectmatter客体:①transnationalincome,property,etc.;跨国所得以及各种流转税的征税客体;②internationaltaxbenefits国家间进行分配的国际税收收入(3)Subjects主体:thesubjectsofinternationaltaxlevy,thesubjectsofinternationaltaxpayment,thesubjectsoftaxbenefitsalloca

4、tion(4)Regulatoryforms法律规范形式:acombinationofpubliclaw&privatelaw,internationallaw&domesticlaw3.Sources:(1)Taxationtreaties(2)Taxationusages(3)DomesticLaw(foreign-relatedtaxlaw)INCOMETAXESMostWidelyUsedBasicTaxGovernmentsUseOneofTwo“Models”toCollectIncomeTaxesSchedularmodel分类所得税制:Imposestaxesat

5、flatratesondifferentsourcesofincome.将纳税人的各项所得划分为若干种类，按类别规定不同的适用税率和不等的费用扣除及优惠办法，分别计征所得税Globalmodel综合所得税制:Imposesuniformratesonallsourcesofincome.将纳税人的各项所得加总，再减去税法允许扣除的有关费用和减免项目之后，按统一的税率计征所得税Progressiveratesarecommonlyimposed.累进制Defined:Ratesthatincreaseasincomeincreases.1.NationalityPrinciple:

6、Statestaxtheircitizensornationalsontheirworldwideincomenomatterwheretheymayreside.2.ResidencyPrinciple:Statestaxtheworldwideincomeofpersonslegallyresidingwithintheirterritorialjurisdiction.DeterminingresidenceNaturalpersons—determinedbyoneofthreetests:Objectivetest:Thelengthoftimeapersonresid

7、eswithinastate’sborders.Subjectivetest:Theintentoftheindividualtomakeaplacehisorherpermanentdomicileorhousehold.Declarativetest:Theindividualmeetstheadmissioncriteriaforenteringthecountryasaresident.Companies—determinedbytwotests:Wherethecomp