2020/8/9Sunday国际税收
ppt
关于艾滋病ppt课件精益管理ppt下载地图下载ppt可编辑假如ppt教学课件下载triz基础知识ppt
ContentWhatisinternationaltaxationTheessenceofinternationaltaxationGoalsofinternationaltaxrulesPrinciplesofInternationalTaxationMajortopicsofinternationaltaxation一.WhatisinternationaltaxationDefinitionTheBasicElementsofInternationalTaxationThescopeofinternationaltaxTwodimensionsofinternationaltaxConceptionanalysis2.theDefinitionofInternationalTaxInanarrowsense:ManytaxlawrelatedtothemultinationalincomeandtransactionInabroadsense:internationaltaxationreferstotaxphenomenaandtaxissuesbroughtaboutbytheconflictsordifferenceintaxlawbetweencountriesintheopeneconomythattaxpayer'seconomicactivitiesextendabroad.3.TheBasicElementsofInternationalTaxationSubjectofTaxationTransnationalNaturalPersonandLegalEntityHehasdoubleandoverlappedtaxliabilitytotwoormorecountriesObjectoftaxationObjectoftaxationconcerningwithincometax:1.transnationalgeneralconstantincome2.Transnationalcapitalgains3TransnationalotherincomeObjectoftaxationObjectoftaxationconcerningwithpropertytax:TransnationalgeneralpropertyvalueondynamismTransnationalgeneralpropertyvalueonstationary3.theScopeofInternationalTaxalltaxissuesarisingunderacountry’sincometaxlawsthatincludessomeforeignelement.cross-bordermanufacturingbyamultinationalenuerprisecross-borderinvestmentbyindividualsorinvestmentfundsthetaxationofindividualswhoworkordobusinessoutsidetheresidecountrytheincometaxaspectsofcross-bordertradeingoodsandservices4.TwoDimensionsofInternationalTaxthetaxationofresidentindividualsandcorporationsonincomearisinginforeigncountries(taxationofforeignincome)————outboundtransactionthetaxationofnonresidentsonincomearisingdomestically(taxationofnonresidents)————inboundtransaction5.ConceptionanalysisNationalTaxationTaxationConcerningForeignersTaxationinForeignCountries二.TheessenceofinternationaltaxationRevenuedistributionamongdifferentcountriesRevenuecoordinationamongdifferentcountries三.Inthedesigningofitsinternationaltaxrules,acountryshouldseektoadvancethefollowingfourgoals:gettingitsfairshareofrevenuefromcrossbordertransactionspromotingfairnessenhancingthecompetitivenessofthedomesticeconomycapital-exportandcapital-importneutrality四.TheprincipleoffairnessDistributionequity:Amajorgoalofdesigningitsinternationalrulesshouldbetoprotectitsrevenuebase,makingsurethatthecountycangetitsfairsharefromcross-bordertransactions.2.Equityoftaxburden:Fairnessisachievedbyimposingequaltaxburdensontaxpayerswithequalincome,withoutreferencetothesourceofincome,andbymakingtheseburdenscommensuratewiththeabilitytopayoftaxpayers.TheprincipleofefficiencyNeutralityPrincipleEfficiencyPrincipleMinimizationofexcessburdenMaximizationofexcessbenefits