***从事税务筹划的必备知识 税收的基本理论 了解税收政策理论和环境，掌握影响政府政策游说(Lobby)的要点。 税收法规和征管环境 避免法律责任，了解税务筹划的环境。 税务筹划的基本技巧 站在企业战略的高度，积极应对企业的各种税务问题，实现股东税后财富的最大化。*主要内容 前言 税收的基本理论 税务筹划的一般原则 税收的征管实践 税收筹划的基本思路 企业的主要税务战略 国际视角**Whytaxes? TheAllocationFunction PublicGoodsandMarketFailure TheIncomeDistributionFunction Verticalvs.HorizontalEquity abilitytopayvs.benefittopay TheStabilizationFunction aninstrumentofmacroeconomicspolicy fullemployment,pricestability,growthrate**税收占GDP比例的国际比较（1993）*TaxationandIndividualBehavior EffectsofTaxationonIndividual laborsupplydecision savingandinvestment EffectsonFirms organizationalform capitalstructure profitdistributionpolicy investmentbehavior**TaxEfficiencyAspects TaxDistortioninHouseholdChoices products,goods/leisure,present/future TaxDistortioninProduction factors,products,regionaldifferentials TradeoffbetweenEquityandEfficiency optimaltaxation OtherAspects:collectioncostsandcorrectimperfectmkt**TaxIncidence TaxShifting--Whobearstaxburden? Customervs.Supplier Laborvs.Capital InternationalTaxShifting taxexport taxcompetition**AGoodTaxSystem goodforstabilizationandgrowthgoals tocorrectinefficienciesintheprivatesector Equitable:everyonepayhisfairshare minimizetaxdistortion(neutrality) efficientandnon-arbitraryadministration lowadministrationandcompliancecost***美国政府收入占GDP的百分比变化（1900-1994）*美国政府收入来源（1994）***2010年增收14286亿元。税收收入增幅高达22.64%，GDP增幅为10.4%。******KnowledgeNeededinTaxPlanning Solidunderstandingoftheoriesrelatedtotaxation. Weaponsoflobbying WellinformedinTaxCodesandEnforcementPractices Toavoidlegalliability Totakefulluseoftaxbreaksandpreferences. NecessarySkillsinTaxplanning*TaxPlanning Whydoweneedtaxplanning? taxratesvaryingacrossdifferenteconomicactivities taxratesvaryingacrossdifferentindividualtaxpayingunits taxtaresvaryingforagiventaxpayingunitovertime taxevasionvs.taxavoidance**TopicsinBusinessTaxStrategy OrganizationalForm CapitalStructureandDividendPolicy MergersandAcquisition ReorganizationandDivestitures Multinationaltaxplanning SelectionofAccountingmethods depreciation,LIFO,inventoryetc**InternationalPerspectiveofTaxPlanning Branchvs.Subsidiary ForeignTaxCredit AvoidDoubleTaxationbytwocountries TaxSparing Offerhomefirmstaxincentivestoinvestlowtaxcountries(usuallydevelopingcountries)**JudicialDoctrine SubstanceoverForm BusinessPurpose AssignmentofIncomeDoctrine Related-PartyversusArms-LengthContracts StepTransactions**USTaxesvs.ChinaTaxes TaxBase US:ResidenceBased/WorldWideIncome China:ResidenceBased/WorldWideIncome HongKong:SourceBased/TerritorialIncome**USTaxesvs.ChinaTaxes LevelsofTaxesforShareholders US:DoubleTaxation,TaxbothcorporateIncomeandDividend China:DoubleTaxation HongKong:DividendisnotTaxed.**US.Taxesvs.ChinaTaxes CapitalGainTax US:Yes,upto20%forlongtermcapitalgain.Shorttermcapitalgainistaxedasordinaryincome. China:notclearlydefined.Gainsonsecuritiesarenottaxed.Gainsonlandistaxedasordinaryincomeforfirms. HongKong:NoCapitalGainTax****************
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