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1、Chapter11.whatisInternationalTax?Whatdoesitmainlyaddress(探讨)?InternationalTaxisasciencefocusingonaserioustaxissuesresultingfromdifferentandconflictingtaxrulesmadebyparticularcountries,jurisdictionsandresolutions(决议).Internationaltaxinaboardsencecoversnotonlyincomebutalsoturnovert
2、axes,etc.2.TalkaboutdifferencesbetweenChinaandUSAontaxationsystem1)TheUSAisacountrywithincometaxesasamajortaxwhileinChinawehaveturnovertaxesasourimportanttaxes.2)Thefederalgovernment,stategovernmentandlocalgovernmentoftheUSAhaveprettyrightstocollecttaxes,whiletherightstocollectta
3、xesaremostlycontrolledincentralgovernment.3)TheUSAusecomprehensiveincometaxsystemanddeductfeesreferstodifferentsituation.Chinauseitemizedincometaxsystem.4)Intherespectofestatetax,realestatetaxisthemainlyobjecttobetaxed.3.OndifferencesamongMacau,ChinaContinentandHongKongforthepurp
4、oseoftaxfeaturesaccordingtotable11)ThecorporateincometaxratesinChinaContinentisthehighestinthesethree,to25%.ThetaxbaseofChinaContinentIsworldwidewhiletheothersareterritorial.2)InChinaContinentwehavetaxesforinterest,royalties,technicalfees,managementfees(allofthemare10%fornon-resi
5、dent,20%forresident),whiletheothersdon’thavethem.3)ChinaContinenthavevalue-addedtax,whiletheothersdon’thavethem.4.OndifferencesamongUK,ChinaContinentandSpainforthepurposeofCorporateincometaxaccordingtotable21)Spainhasthehighestcorporatetaxrateto32.5%.2)UKdoesn’ttaxformanyincomewh
6、ichChinaContinentorSpainwilltaxsuchasCapitalgains,branchprofits,dividends,technicalfeesandmanagementfees.5.OndifferencesamongChinaContinentandforeignjurisdictionsforthepurposeofwithholdingtaxesaccordingtotable31)Forbranchprofits,interest,technicalfeesandmanagementfeesmostjurisdic
7、tionsdon’tcollecttaxexceptIreland(collectforinterest)andChinaContinent.2)ExceptSwitzerlandfederaltaxratesofdividendsandinterestare35%andhigherthanChinaContinent,otherjurisdictions’withholdingtaxratesaremostlylowerorequaltoChinaContinent.Chapter2InternationalIncomeTaxation1.Howdoe
8、sacountrygenerallydesignitsincometaxatio
