国际税收英文讲义.docx

国际税收英文讲义.docx

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国际税收英文讲义

Chapter1Overviewofinternationaltaxation

1.1themeaningofinternationaltaxation

1.2thenominationofinternationaltaxation

1.3thedevelopmenttrendofinternationaltaxation

1.1themeaningofinternationaltaxation

1.1.1What’sinternationaltaxation?

1.1.2theattributeofinternationaltaxation

1.1.3theconnectionanddifferencebetweeninternationaltaxationandnationaltaxation

1.1.1what’sinternationaltaxation?

Ingenerallyspeaking,internationaltaxationreferstosometaxproblemsandtaxenvironmentsundertheconditionofopeningeconomybecauseoftworeasons.First,thetaxpayers’economicactivitieshaveexpandedtotheoutsideoftheboundaries.Second,thereexistdifferenceandconflictbetweenthetaxlawsandregulationsindifferentcountries.

1.1.2theattributeofinternationaltaxation

Astosomuchtaxenvironmentsundertheconditionofopeningeconomy,theproblemsofinternationaltaxationisinfactreferredtothetaxrelationshipbetweendifferentcountries.Thetaxrelationshipbetweencountriesisjusttheattributeofinternationaltaxation.

Thetaxrelationshipbetweencountriescanberevealedmainlyinthenexttworespects.

1.Thetaxdistributionrelationshipbetweendifferentcountries.

2.Thetaxcoordinationrelationshipbetweendifferentcountries.

（1）Cooperativecoordination

（2）non-cooperativecoordination

1.1.3theconnectionanddifferencebetweeninternationaltaxationandnationaltaxation

thedifferencebetweeninternationaltaxationandnationaltaxationisasfollows.

1.Nationaltaxationisaforcedcollectionformbasedonthestatepoliticalpower,butinternationaltaxationisthetaxenvironmentsandtaxrelationderivedfromnationaltax,whichisnotaforcedcollectionformmeanwhile.

2.Nationaltaxinvolvestheequitydistributionrelationshipbetweencountryandtaxpayers,butinternationaltaxationinvolvesthetaxequitydistributionandcoordinativerelationshipbetweendifferentcountriesbecauseoftheinteractionofdifferentcountries’taxsystems.

3.Nationaltaxcanbeclassifiedasdifferentcategoriesoftaxesaccordingtoitsobjectsoftaxation.Asinternationaltaxationisnotaactualtaxform,ithasnosinglecategoriesoftaxes.

Weshouldpayspecialattentiontotherelationshipbetweennationaltaxandinternationaltaxation.

•Wecan’tconfuseinternationaltaxationwithforeigntax.

•Wecan’tviewthetaxesleviedontheincomewithinboundaryfromforeignresidentsandincomeoutsideboundaryfromdomesticresidentsasinternationaltaxation.

1.2thenominationofinternationaltaxation

1.2.1theclassificationsofinternationaltaxation

1.2.2theimpactoftaxtointernationaleconomicactivities

1.2.3thedevelopmentofinternationaleconomyandthenominationofinternationaltaxation

1.2.1theclassificationsofinternationaltaxation

•Theclassificationsofcommoditytax

2.Theclassificationsofincometax

3.Theclassificationsofpropertytax

Theclassificationsofcommoditytax

1.Customsduty（thedutyleviedonthecommoditiesinsideandoutsideboundaryorcustomsfrontierofacountry）

（1）Importduty（thedutyleviedonthecommoditiesimported）

（2）Exportduty（thedutyleviedonthecommoditiesexported）

（3）Transitduty（thedutyleviedonthecommoditiestransited）

Theclassificationsofcommoditytax

2.Internalcommoditytax（thetaxleviedonthecommoditiesorservicecirculatewithincountry）

（1）Salestax（itsconcentrationisonthebusinessactivitiesofsellingcommoditiesandrenderingservice.）

（2）Consumptiontax（itsconcentrationisontheconsumptionactivities）

Theclassificationsofincometax

•Individualincometax

（1）Theclassifiedincometaxsystem

（2）Thecomprehensiveincometaxsystem

（3）Themixedincometaxsystem

2.Enterpriseincometax

3.Withholdingincometax

Theclassificationsofpropertytax

1.Taxassessedtopropertyownedbytaxpayers

（1）Specificpropertytax

（2）Generalpropertytax（alsocalledwealthytax）

2.Taxassessedtopropertytransferredbytaxpayers

（1）Gifttax

（2）Deathtax（①settlementtax;②inheritancetax）

1.2.2theimpactoftaxtointernationaleconomicactivities

1.Theimpactofcommoditytaxtointernationaltaxation

（1）Customsdutyandinternationaltrade

（2）Internalcommoditytaxandinternationaltrade

2.Theimpactofincometaxtointernationalinvestment

（1）Theinfluencetointernationaldirectinvestment

（2）Theinfluencetointernationalindirectinvestment

3.Theimpactofpropertytaxtointernationalinvestment

1.2..3thedevelopmentofinternationaleconomyandnominationofinternationaltaxation

1.Thenominationofinternationalcoordinationtocommoditytax.

2.Thenominationofinternationalincometax.

3.Thenominationofinternationalpropertytax.

1.3thedevelopmenttrendofinternationaltaxation

1.Intheareaofcommoditytax,thecoordinationofVATandconsumptiontaxwillgraduallysubstituteforthecoordinationofcustomsdutyandwillbecomethecoreofit.

2.Intheareaofincometax,thetaxcompetitionbetweencountrieswillbemoreviolent.Inordertopreventfiscaldegradationfromhappening,itisnecessaryforUnitedNationstocoordinatedifferentcountries’capitalincometaxsystem.

3.Withdevelopmentofregionalinternationaleconomyintegrations,theregionalinternationaltaxcoordinationwillhavemorebroaderfuture.

4.Countrieswillstrengthentheircollectionandadministrativecorporationtodealwithtogethertransnationaltaxpayers’activitiesforinternationaltaxavoidanceandtaxevasion.

5.Withthedevelopmentofelectroniccommerce,therewillbemoresubjectsinareaofinternationaltaxationwhichwillbesettledbycountriesandinternationalsociety.

Newemergingissuanceintheareaofinternationaltaxationwiththerapiddevelopmentofelectroniccommerce

1.Wethertheincomesourcecountryshouldlevyontheoperationincomeofforeignsellersintheelectronictransactions?

2.Thereissometimes,itisdifficulttodefinethecharacteristicsandcategoriesofincomeintheelectroniccommercewhichbringsomedifficultiestoclassifytheirtaxpowersbetweendifferentcountries.

3.Thetransnationaltaxpayers’activitiesforinternationaltaxavoidanceandtaxevasionwillbecomemorehidden.Soitisurgentforinternationalsocietytomaketheeffectivemethodsofpreventingit.

Problemsofthinking

1.What’sthedefinitionofinternationaltaxation?

What’sitscharacteristics?

2.What’stherelationshipbetweeninternationaltaxationandnationaltaxation?

3.What’sthescopeofresearchingoninternationaltaxation?

4.Whataretheimpactsoftaxtoeconomicactivity?

5.What’sthedevelopingtrendofinternationaltaxationinthefuture?

Chapter2Jurisdictionsofincometax

2.1thetypesofjurisdictionsofincometax

2.2thejudgmentsnormsoninhabitanttaxpayer

2.3thejudgmentsnormsonsourceplacesofincome

2.4theobligationtopaytaxbetweenresidentandnon-residenttaxpayer

2.1thetypesofjurisdictionsofincometax

2.1.1what’staxjurisdiction?

2.1.2thepresentconditionsoftaxjurisdictionsindifferentcountries.

2.1.1what’staxjurisdiction?

Taxjurisdictionisthesovereigntyofacountryintax,whichmeansthegovernmentcandecideonwhomtolevy,whattaxesandhowmuchtaxescanlevied.

Theprinciplesofpersonalityanddependency

⏹Theprincipleofpersonalitymeansthegovernmentcanexerciseitspoliticalpoweroverallofitsdomesticcitizenandresidents.

⏹Theprincipleofdependencymeansthegovernmentcanexerciseitspoliticalpowerinitsownairspaceandterritory.

⏹Astothelevyofincometax,accordingtotheprincipleofdependency,thegovernmenthasthepowertolevyonallofincomeearnedwithintheboundarywithoutconsideringthepersonwhogetstheincomeistheresidentorforeigner.

Accordingtotheprinciplesofpersonalityanddependency,taxjurisdictionscanbeclassifiedintothreecategories.

1.Geographicaltaxjurisdiction,whichisalsocalledsourceplacestaxjurisdiction,meansthegovernmentwillexerciseitstaxingpoweroverallofincomeearnedwithinitsboundary.

2.Residenttaxjurisdictionmeansthegovernmentcanexerciseitstaxingpoweroverallofincomeearnedbytheresidentswhoarespecifiedinitstaxlaw,includingnaturalpersonsandlegalentity.

3.Citizentaxjurisdictionmeansthegovernmentwillexerciseitstaxingpowerovertheincomeearnedbythecitizenwhohasitsnationality.

2.1.2thepresentconditionsoftaxjurisdictionindifferentcountries

Sincetaxjurisdictionsbelongtothestate’ssovereignty,everycountrywhichownssovereigntyhasthepowertoselectthetypeoftaxjurisdictionwhichissuitableforitbasedonitsowncountry’scondition.

2.2thejudgmentnormsoninhabitanttaxpayer

2.2.1thejudgmentnormsonresidentidentityofnaturalpersons

2.2.2thejudgmentnormsonresidentidentityoflegalentity

2.2.1thejudgmentnormsonresidentidentityofnaturalpersons

Fornaturalpersons,residentisacounterconceptwithrespecttovisitorandtravelers.Ifamanisaresidentofacountry,hehaslivedinthecountryforalongtime.Heisnotatransittravelerwhovisitsorisgoingtoliveinthecountryforashorttime.

Thejudgmentnormsonresidentidentityofnaturalpersoninclude:

1.Domicilenorms:

itisaconceptincivillawwhichmeansone’sfixedorpermanentlivingplace.

2.Residencenorms:

Inpractice,residencemeansgenerallyone’slivingplacewherehehaslivedforsolongtimebutheisnotgoingtolivetherepermanently.

3.Staytimenorms:

Asregulatedinsomanycountries,ifapersonstaysactuallyintheacountryforalongtimeinexcessofthestatedtimeinafiscalyearalthoughhehasnodomicileorres