国际税收课后习题答案.docx
- 文档编号:24318505
- 上传时间:2023-05-26
- 格式:DOCX
- 页数:13
- 大小:26.81KB
国际税收课后习题答案.docx
《国际税收课后习题答案.docx》由会员分享,可在线阅读,更多相关《国际税收课后习题答案.docx(13页珍藏版)》请在冰豆网上搜索。
国际税收课后习题答案
Chapter1
isInternationalTax?
Whatdoesitmainlyaddress(探讨)?
InternationalTaxisasciencefocusingonaserioustaxissuesresultingfromdifferentandconflictingtaxrulesmadebyparticularcountries,jurisdictionsandresolutions(决议).
Internationaltaxinaboardsencecoversnotonlyincomebutalsoturnovertaxes,etc.
aboutdifferencesbetweenChinaandUSAontaxationsystem
1)TheUSAisacountrywithincometaxesasamajortaxwhileinChinawehaveturnovertaxesasourimportanttaxes.
2)Thefederalgovernment,stategovernmentandlocalgovernmentoftheUSAhaveprettyrightstocollecttaxes,whiletherightstocollecttaxesaremostlycontrolledincentralgovernment.
3)TheUSAusecomprehensiveincometaxsystemanddeductfeesreferstodifferentuseitemizedincometaxsystem.
4)Intherespectofestatetax,realestatetaxisthemainlyobjecttobetaxed.
differencesamongMacau,ChinaContinentandHongKongforthepurposeoftaxfeaturesaccordingtotable1
1)ThecorporateincometaxratesinChinaContinentisthehighestinthesethree,to25%.
ThetaxbaseofChinaContinentIsworldwidewhiletheothersareterritorial.
2)InChinaContinentwehavetaxesforinterest,royalties,technicalfees,managementfees(allofthemare10%fornon-resident,20%forresident),whiletheothersdon’thavethem.
3)ChinaContinenthavevalue-addedtax,whiletheothersdon’thavethem.
differencesamongUK,ChinaContinentandSpainforthepurposeofCorporateincometaxaccordingtotable2
1)Spainhasthehighestcorporatetaxrateto%.
2)UKdoesn’ttaxformanyincomewhichChinaContinentorSpainwilltaxsuchasCapitalgains,branchprofits,dividends,technicalfeesandmanagementfees.
differencesamongChinaContinentandforeignjurisdictionsforthepurposeofwithholdingtaxesaccordingtotable3
1)Forbranchprofits,interest,technicalfeesandmanagementfeesmostjurisdictionsdon’tcollecttaxexceptIreland(collectforinterest)andChinaContinent.
2)ExceptSwitzerlandfederaltaxratesofdividendsandinterestare35%andhigherthanChinaContinent,otherjurisdictions’withholdingtaxratesaremostlylowerorequaltoChinaContinent.
Chapter2
InternationalIncomeTaxation
doesacountrygenerallydesignitsincometaxationsystem?
(bookpage50)
1)territorial(领土模式):
2)Residency(属人模式):
taxontheworldwideincomeofresidents,andimposetaxontheincomeofnonresidentsfromcertainsourceswithinthecountry.USA.
3)Exclusion(例外):
specificinclusionorexclusionofcertainamounts,classes,oritemsofincomein/fromthebaseoftaxation.
4)Hybrid(混合模式):
somegovernmentshavechosenforalloronlycertainclassesoftaxpayers,toadoptsystemsthatareacombinationofterritorial,residency,orexclusionary.
isitimportanttomakeclearsourceofincome?
Tomakeclearsourceofincomeisimportantbecauseitdecididesthatwhetheraindividualorcorporationshouldpaytaxinacountryandwhatcreditscanitenjoy.
explanation:
ThinCapitalization;ForeigntaxCredit;Withholdingtax;Internationaltaxtreaty;Deferralsystem;Internationaltransferpricing
ThinCapitalization:
Thincapitalizationisamethodthattaxpayersborrowtoomuchmoneyfromoversearelatedpartyandpaymuchinterest,sothattheycanenjoymuchdeductionbeforethisway,theytransferprofitsfromhightaxburdencountriestolowtaxburdencountriesorjurisdictions.
ForeigntaxCredit(外国税收抵免):
Ifyoupaidoraccruedforeigntaxestoaforeigncountryonforeignsourceincomeandaresubjecttoresidentcountrytaxonthesameincome,youmaybeabletotakeacreditforthosetaxes.
Takenasacredit,foreignincometaxesreduceyourowncountrytaxliability.
Withholdingtax:
Withholdingtaxistaxwithheldbythecountrywhenacorporationmakingapaymenttoitsresidentcountry,inwhichthefullamountowedtothatcorporationisreducedbythetaxwithheld.
Internationaltaxtreaty:
Internationaltaxtreatyisatreatyacountry(orjurisdiction)signedwithothercountries(orjurisdiction)foraffairsabouttaxation.
Deferralsystem:
Deferralsystemisataxincentive(激励措施)toencouragedomestictaxresidencetomakeinvestmentbroad.
Butitmaycauseinternationaltaxavoidance.(缺点:
可能造成国际避税)
Internationaltransferpricing:
Internationaltransferpricingisaveryimportantwayformultinationalcompanytoavoidinternationaltax.
Transferpricingreferstoakindofnon-marketpricingactiontakenbyrelatedcorporationstoshiftprofitsformhightaxratecountriesorjurisdictionstolowtaxreteregions.
Chapter3
TaxResidence
isthemaindifferencebetweenataxresidentandanon-taxresidentfortaxliabilitypurpose?
Ingeneral,ataxresidentbearsinfinitetaxliability,shouldpaytaxforallofitsincome.
Anon-taxresidentbearslimitedtaxliability,shouldpaytaxforincomesourcedfromthecountry.
younamesometestsindeterminingwhetherapersonisaresident?
forcorporation:
place-of-incorporationtest,place-of-managementtest,residenceoftheshareholderstest
forindividiual:
afact-and-circumstancestest;abodetest;numberofdaytest(inChina:
1~5year–temporaryresident,>5year-long-termresident)
anexampletoprovehowdifferentcountriesapplydifferingteststojudgeaperson'sresidence?
Forexample,
Chinaforindividual:
domiciletest,numberofdays(afullyear);
forcorporation:
place-of-incorporationtestorplace-of-managementtest
irelandforindividual:
numberofdaystest(183days),domiciletest
forcorporation:
place-of-incorporationtestorplace-of-managementtest
explanation:
Taxresidence;dualresident;domiciletest;
Taxresidence:
Ifanindividualoracorporationisataxresidence,itbearsinfinitetaxliabilitistoitsownis,incommonlawjurisdictions.
dualresident:
dualresidentmeansanindividualoracorporationisresidenttaxpayerintwocountriesatthesameoftenoccurswhentwousedifferentstandardfortaxresidence.
domiciletest:
Ifanindividualoracorporationhasitsdomicileinacountry,itisthecountry'staxisacommontaxjurisdiciton.
Chapter4
IncomeSourceJurisdictionandRules
issourcejurisdiction?
Sourcejurisdictionisoneimportantformofincometaxisthemostimportanttaxjurisdiction.(收入来源地管辖权是一种重要的,并且是最重要的税收管辖权)
Allcountryandjurisdictionadoptsourcejurisdiction(所有的国家和地区都使用来源地管辖权)
Socalledsourcejurisdictionreferstothataslongasantiemofincomeissourcedwithintheterritory,thegovernmentoftheterritoryhasrightstolavyincometaxonit.(一笔所得只要来源于本国,就可以对其征税)
todeterminethesourceofemploymentandpersonalservicesincome?
Iftheincomederivedfrompersonalservicesperformedbyanemployee,itissourceofemployment.
Iftheincomeisperformedbyanindependentcontractororaprofessional,itissourceofpersonalserviceincome.
todeterminethesourcelocationofbusinessIncome?
WhatisPE?
IftheincomeisattributabletoaPE(permanentestablishment)inthecountry(uesrule归属原则rule引力规则),itisthecountry’ssourceincome.
PE:
permanentestablishment,basedonsubstanceorpeople.
(场所:
辅助性、准备性不算;人:
必须是非独立代理人,经常为公司签订合同的等)
todeterminethesourceofinvestmentincome?
Dividendandinteresttheincomeisderivedfromownershipofequity,itisthesourceofinvestmentincome.
aboutUSsourcerules?
areChina'ssourcerules?
AnRE(residententerprise)mustpayenterpriseincometaxtotheChinesegovernmentonallitsincome,regardlessofwhethersuchincomeisgeneratedwithinoroutsideofdefulttaxrateforanRE,priortoanyspecialtaxtreatment,is25percent.
AnNRE(nonresidententerprise)thathasanyOperationalEstablishmentinChinaisrequiredtopayenterpriseincometaxonlyonitsincomesourcedfromtaxrateis10percent.
Chapter5
InternationalDoubleTaxationandRelief
isInternationaldoubletaxation?
Internationaldoubletaxationisthatthesameitemofassetistaxedtwiceormorethantwiceinataxyear.
isthemaindifferencebetweenlegalInternationaldoubletaxationandeconomicInternationaldoubletaxation?
LegalInternationaldoubletaxationisforthesametaxpayers,whoareoftenbranchcompanys,usingdirectcredits.
EconomicInternationaldoubletaxationisfordifferenttaxpayers,whoareoftensubsidecompanys,usingindirectcredits.
anexampletoproveInternationaldoubletaxationarisingfromthesametaxjurisdictionandrelief.
approachesareusedtosolveInternationaldoubletaxationresultingfromresidence-sourceconflicts?
Unilateral,bilateralandmultilateralapproaches.
Deductionmethod,exemptionmethod,creditmethodandsoon.
isthemaindifferencebetweendeductionmethodandcreditmethod?
Deduction:
reduceallkindsoffeesfromtaxableincome.
Credit:
reducecreditfromtaxdue.
specificreliefmethodsdoesinternationalcommunityagreeto?
TheOECDandUNmodelsonlyauthorizethecreditandexemptionmethod,notthedeductionmethod.
:
fullexemption;partialexemption;limitationoncredit;
fullexemption:
onlylevytaxonincomefromresidentcompany'sowncountry.
partialexemption:
giveresidentcompanyapartoftaxexemptionforoverseasincome.
limitationoncredit:
thetaxrateofresidentcompany'sowncountrymultiplybytheincomeinthecountry.
Ifthetaxpayerpaiedaamountoftaxlessthanthelimitation,itshouldpaytaxinarrears.
Chapter6
InternationalTaxAvoidanceandTaxHaven
istaxhaven?
Taxhavenisacountryorjurisdictionwhichhaslowtaxrateornotaxsothatpeoplechoosetoliveorregistercompanytheretoavoidthehightaxburdenintheirowncountryorjurisdiction.
Anotherdefinition:
Ataxhavenisacountryorterritorywheretaxesarelaviedatalowrateornotatall.(inthebook)
manytypesoftaxhavensarether
- 配套讲稿:
如PPT文件的首页显示word图标,表示该PPT已包含配套word讲稿。双击word图标可打开word文档。
- 特殊限制:
部分文档作品中含有的国旗、国徽等图片,仅作为作品整体效果示例展示,禁止商用。设计者仅对作品中独创性部分享有著作权。
- 关 键 词:
- 国际 税收 课后 习题 答案