必讲后备国际税收环境与转移定价.ppt

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1、INTERNATIONALFINANCIALMANAGEMENTINTERNATIONALFINANCIALMANAGEMENTEUN/RESNICKFourthEditionChapterObjective:Thischapterprovidesabriefintroductiontotheinternationaltaxenvironment.本章对跨国公司税收筹划很有用，对从事国际金融资产投资也很有指导意义。21ChapterTwenty-oneInternationalTaxEnvironmentChapterOutlineTheObjectiveso

2、fTaxationTypesofTaxationTheNationalTaxEnvironments（国别税收环境）OrganizationalStructuresforReducingTaxLiabilitiesBranchandSubsidiaryIncomePaymentstoandfromForeignAffiliatesTaxHavensControlledForeignCorporationTransferPricing&RelatedIssuesBlockedFunds（冻结资金）TheObjectivesofTaxationThetwinobj

3、ectivesoftaxationare:1.TaxNeutrality（税收中性）2.TaxEquity（税收公平）TaxNeutralityAtaxschemeistaxneutralifitmeetsthreecriteria:1.CapitalExportNeutrality:thetaxschemedoesnotincentivisecitizensmovetheirmoneyabroad.好的税制既能为政府有效地筹集收入，又不会对纳税人的经济决策产生负面影响，不会阻碍资源配置到世界任何可获得最高回报率的地方。资本输出中性是建立在实现全球经济效率基础

4、上的。2.CapitalImportNeutrality:thetaxburdenonaMNCsubsidiaryshouldbethesameregardlessofwhereintheworldtheMNCisincorporated（子公司的税负不因母公司所在地的不同而有所区别）.无论跨国公司属于哪个国家，东道国对该跨国公司的分公司所征收的税收应该一视同仁且应与本国企业相同。3.NationalNeutrality:taxableincomeistaxedinthesamemannerbythetaxpayer’snationaltaxauthoriti

5、esregardlessofwhereintheworlditisearned.不论应税所得是在世界哪个国家挣的，各国税收当局都应以同样的方式征税。TaxEquityTaxEquity:regardlessofthecountryinwhichanaffiliateofaMNCearnstaxableincome（无论跨国公司的分公司从哪个国家取得的应税所得）,thesametaxrateandtaxduedateshouldapply（适用相同的税率和纳税日期）.例如，跨国公司的国外分公司所赚到的1美元与国内分公司所赚到的1美元应按相同的规则纳税。Thepr

6、incipaloftaxequityisdifficulttoapply;theorganizationalformoftheMNCcanaffectthetimingofthetaxliability.TypesofTaxationIncomeTaxWithholdingTaxValue-AddedTaxIncomeTaxAnincometaxisataxonpersonalandcorporateincome.Manycountriesintheworldobtainasignificantportion（很大一部分）oftheirtaxrevenuefr

7、omincometaxes.Anincometaxisadirecttax,thatisonethatispaiddirectlybythetaxpayeruponwhomitislevied（被征收）.CorporatePercentageIncomeTaxRatesinSelectedCountriesCorporatePercentageIncomeTaxRatesinSelectedCountriesWithholdingTaxWithholdingtaxesarewithheld（扣缴）fromthepaymentsacorporationmakes

8、tothetaxpayer.Theta