国际税收整理.docx

国际税收整理.docx

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国际税收整理

课后习题整理

1.Baseforinternationaltax:

countrytaxation

1.Whatisinternationaltax?

Whatdoesitmainlyaddress?

答：

Internationaltaxmeansaseriesoftaxissuesresultingofdifferenttaxrulesandconflictingjurisdictionsmadebycountries,andsolutions.

ThebaseofInternationaltaxisdifferentcountriestaxation.

2.Internationalincometaxation

1.Howdoesacountrygenerallydesignitsincometaxationsystem?

答：

①territorial（届地）:

taxationonlyofin-countryincome,e.g.HongKong;

2residency倨人）:

taxationofallincomeofresidentsand/orcitizens;

3exclusionary（例夕卜）：

specificinclusionorexclusionofcertainamounts,classes,oritemsofincomein/fromthebaseoftaxation;

4Hybrid（混合）:

e.g.USA,UK

2.Whyisitimportanttomakeclearsourceofincome?

答：

①inaterritorialsystem,sourceoftendetermineswhetherornottheincomeistaxed;②sourceofincomeisalsoimportantinresidencysystemsthatgrantcrsfortaxesofotherjurisdictions.

3.Taxresidence

1.Whatisthemaindifferencebetweenataxresidentandanon-taxresidentfortaxliabilitypurpose?

答：

①ataxresident:

world-widetaxliability;

2anon-taxresident:

limitedtaxliability.

2.Canyounamesometestsindeterminingwhetherapersonisaresident?

答：

①Forcorporation:

place-of-incorporationtest,place-of-managementtest,residence-of-theshareholderstest;

2Forindividual:

afact-and-circumstancestest/domiciletest,numberofdaystest,intentiontest.

3.Takeanexampletoprovehowdifferentcountriesapplydifferingteststojudgeaperson'sresidence?

答：

China:

forindividual:

domiciletest,numberofdaystest（afullyear）;

forcorporation:

place-of-incorporationtest

orplace-of-managementtest.

Ireland:

forindividual:

numberofdaystest（183days）,domiciletest

forcorporation:

now:

place-of-incorporationtest

past:

place-of-managementtest.

4.Incomesourcejurisdictionandrules

1.Whatissourcejurisdiction?

答：

It'sanimportantformofstatetaxsovereignty.Itdeterminesthatincomefromhomecountryissubjecttotax.

2.Howtodeterminethesourceofemploymentandpersonalservicesincome?

答：

①Accordingtotheplaceofprovingservices.Forindependentservices,itreferstothefixedplace;Fordependentservices,itreferstotheplacewhereservicesareperformed.

2Accordingtothepaymentplaceofserviceincome.

3.Howtodeterminethesourceoflocationofbusinessincome?

WhatisPE?

答：

①Therearechieflytwotest:

oneisthePErule,theotheristheplaceoftransactionortradeorsigningcontractsrule.

②PEmeans"permanentestablishment",anditreferstoafixedplaceofbusiness,suchasanoffice,branch,factoryormine,whichgenerallygivesrisetoincomeorvalueaddedtaxliabilityinaparticularjurisdiction,adependentagentoranemployeeisalsotreatedasaPE.AndPEisanimportantbasistojudgewhetherbusinessincomeistaxablebyacountry.

4.Howtodeterminethesourceofinvestmentincome?

答：

①Fordividend,test:

residencecountryofthedividendpayer;

2Forinterest,test:

generally:

residencecountryoftheinterestpayer;

Somecountry:

signingplaceofloancontract,orresidencecountryofloaner.

3Forroyalties,test:

placeofusage;residencecountryofroyaltyowner;residencecountryofroyaltypayer.

4Forrents,test:

usageplaceoftheproperty;signingplaceofrentingcontract;residencecountryofrentpayer.

5.Internationaldoubletaxationandrelief

1.WhatisInternationaldoubletaxation?

答：

Doubletaxationoccurswhentaxispaidmorethanoncebytwoormorejurisdictionsonthesametaxableincomeorasset,anditcanbelegaloreconomic.国际重复征税是指两个或者两个以上的国家、地区，对同一或不同跨过纳税人的

同一跨国征税对象征收相同或相似的所得税。

一般包括法律性重复征税和经济重

复征税。

2.WhatisthemaindifferencebetweenlegalInternationaldoubletaxationandeconomicInternationaldoubletaxation?

答：

①Legaldoubletaxationtaxesthesametaxableearningorasset.

②Economicdoubletaxationtaxesdifferenttaxpayers.

法律性重复征税：

同一跨国纳税人（总公司、分公司届于同一纳税人）；

经济重复征税：

总公司、分公司分届不同跨国纳税人。

3.TakeanexampletoproveInternationaldoubletaxationarisingfromthesametaxjurisdictionandrelief.

答：

4.WhatapproachesareusedtosolveInternationaldoubletaxationresultingfromresidence-sourceconflicts?

答：

TaxtreatiesofOECDandtheUNcanbeusedtosolveinternationaldoubletaxation;thereisalsouniformityinsourcerulesandinternationalpracticesforsolvingtheproblem.

Besides,thedeductionmethod,theexemptionmethodandthecreditmethodareanothermeansofsolvingtheproblem.

Unilateral,bilateral,multilateralapproaches.

5.Whatisthemaindifferencebetweendeductionmethodandcreditmethod?

答：

①Thecreditmethod:

foreigntaxespaidbyaresidenttaxpayerservetoreducedomestictaxes.

②Thedeductionmethod:

itallowsresidentsandcitizenstodeductforeigntaxespaidasacurrentexpenseincomputingtheirtaxableworldwideincome.

抵免法：

将国内国外所得乘以税率减去在国外所得取得的收入的税额。

扣除法：

税前扣除视同费用；

6.Whichspecificreliefmethodsdoesinternationalcommunityagreeto?

答：

TheOECDandtheUNmodelsonlyauthorizethecreditandexemptionmethods,notthedeductionmethod.

6.Internationaltaxavoidanceandtaxhaven

1.Whatistaxhaven.

答：

acountryorterritorywhichhasnoincometaxorlittleincometaxation,andiseasytobeusedtoavoidorevadetaxationofrelevantcountriesorterritories.

2.Howmanytypesoftaxhavensarethereintheworld?

答：

①Nil-taxhavens:

noincometax,nocapitalgainstax,noinheritancetax.

2Foreignsourceexempthavens:

taxyouonlocallyderivedincomeonly.

3Law-taxhavens:

somemayhavespecialconcessions;someusestaxdoubletreaties.

3.NamesomeNon-taxfeaturesoftaxheavens.

答：

Privacy:

financialaffairsbekeptprivatefrompryingeyes.

Easyofresidence:

easytoobtainpermissiontolive.

politicalstability;

convenientcommunications:

goodtelephoneandbroadbandinternetaccessandeasytravel.

Lifestylefactors:

goodschoolingandclimateandsoon.

4.Howdoesaninternationaltaxpayermakeuseofataxhaven?

答：

makeuseoftransferpricingtotransferprofit;

abuseinternationaltaxtreaty;

makeuseoftrustinvestmenttotransferproperty;

setupinternalinsurancecompany;

thincapitalization;

chooseadvantagedformsofenterpriseorganization;

Emigration;

5.DoesChinahasanti-tax-havenrules?

答：

Yes.InCFCrules.

6.Whataretheadvantagesofbeingataxhaven?

答：

attractFPI;promoteemployment;developeconomy;reducetaxation;promoteculturalexchanges.

7.Whatarethereasonsforsomejurisdictionsdesiringtobetaxhavens?

答：

Therearemanyadvantagesofbeingataxhaven.Forexample:

attractFPI;promoteemployment;developeconomy;reducetaxation;promoteculturalexchanges.

7.Internationaltransferpricingandrules

1.Whatisinternationaltransferpricing?

答：

Internationaltransferpricingreferstoakindofnon-pricingactiontakenbyrelatedpartieswithinthegroupwhilecarryingonpurchasingandsellingbusiness.Itcanbeusedasanimportantinstrumentofavoidingtax.

2.Takeanexampletoprovethatinternationaltransferpricingcanbeusedtoavoidinternationaltax?

答：

3.Whatarethemaincontentsofinternationaltransferpricingrules?

答：

AcountrywillsetupInternationaltransferpricingrulestopreventtransnationalenterpriseusingtransferpricingtoevadetax.Itcontainsthosedetails:

Adjustment:

Arm'slengthprice（1.CUP,2.RP,3.CP）;Formularyapportionmentmethod;Advancedpricingagreement.

4.Whatisformularyapportionmentmethod?

答：

Attributesprofitorlosstoeachjurisdictionbasedonfactorssuchastheproportionofsales、assetsorpayrolls.

5.TalkabouttransferpricingrulesinChina?

答：

8.Controlledforeigncorporationandrules

1.HowdoesamultinationalfirmuseaCFCtoavoidtax?

答：

Companiesformforeignsubsidiariesintaxhavensandshiftincometothosesubsidiaries,thetaxwasavoideduntilthetaxhavencountrydistributesadividendtotheshareholdingcompany.

E.g.CCoisaresidentcorporationinChinawithtaxrate25%,whileBCoisacompanyintheBritishVirginIslandswithtaxrate0,whichisjointlyheld100%oftotalsharesbyCCo.

1）IfCCosellstheproductsdirectlytoHCOinHongKongat8million,andthecostoftheseproductsis4million,theamountoftaxis1million.

2）IfCCosellsproductstoBCoatnon-marketprice4million,andthecostoftheseproductsis4million.AndBCosellstheproductstoacompanyinHongKongatmarketprice8million.Iftheprofit4millionisn'tdistributed,thetotalamoutoftaxis0.

2.WhatisCFC?

答：

CFCarethosecorporationswhichareregisteredinlow-taxorno-taxcountriesandregions,butcontrolledbynativeresidentsandusedfortaxavoidance.

3.WhatistherelationshipbetweendeferralsystemandCFCrules?

答：

DeferralsystemisthebasisofCFCrules,generallyspeaking,nodeferralsystem,noCFCrules.AndchinaisaexceptionthathasnodeferralsystembuthasCFCrules.

4.Whatarethemaincontentsofacountry'sCFCrules?

答：

①controltest.Differentcountrieshavedifferentstandards,inChina,thetestiscontrolledbyallshareholdersat50%andsingleat10%.

2taxhaventests.Therearedesignatedjurisdiction（blacklistwhitelist、greylist）andglobalapproach.

3taxpayerdefinition.

4recognitionoftaxableincome.

5exceptionrules.CFCderivesincomethroughactivebusiness

activities,locatedinanon-low-taxratecountryorregionwhichisdesignatedbytheSAT;annualprofitsoftheCFCarenotmorethan5million.

5.Whenwaschina'sCFCrulesestablished?

答：

2008.

6.CanyounamesomedifferencesbetweenchinaandforeignjurisdictionsforpurposesofCFCrules?

答：

USCFCrulesaimsatpreventingitscitizensandcorporationsfromartificiallydeferringotherwisetaxableincomethroughuseof