国际税收课后习题答案.docx

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isInternationalTaxWhatdoesitmainlyaddress(商讨)
InternationalTaxisasciencefocusingonaserioustaxissuesresultingfromdifferentandconflictingtaxrules
madebyparticularcountries,jurisdictionsandresolutions(决策).
Internationaltaxinaboardsencecoversnotonlyincomebutalsoturnovertaxes,etc.
aboutdifferencesbetweenChinaandUSAontaxationsystem
1)TheUSAisacountrywithincometaxesasamajortaxwhileinChinawehaveturnovertaxesasourimportanttaxes.
2)Thefederalgovernment,stategovernmentandlocalgovernmentoftheUSAhaveprettyrightstocollect
taxes,whiletherightstocollecttaxesaremostlycontrolledincentralgovernment.
3)TheUSAusecomprehensiveincometaxsystemanddeductfeesreferstodifferentuseitemizedincometax
system.
4)Intherespectofestatetax,realestatetaxisthemainlyobjecttobetaxed.
differencesamongMacau,ChinaContinentandHongKongforthepurposeoftaxfeaturesaccordingtotable1
1)ThecorporateincometaxratesinChinaContinentisthehighestinthesethree,to25%.
ThetaxbaseofChinaContinentIsworldwidewhiletheothersareterritorial.
2)InChinaContinentwehavetaxesforinterest,royalties,technicalfees,managementfees(allofthemare10%for
non-resident,20%forresident),whiletheothersdon’thavethem.
3)ChinaContinenthavevalue-addedtax,whiletheothersdon’thavethem.
differencesamongUK,ChinaContinentandSpainforthepurposeofCorporateincometaxaccordingtotable21)Spainhasthehighestcorporatetaxrateto%.
2)UKdoesn’ttaxformanyincomewhichChinaContinentorSpainwilltaxsuchasCapitalgains,branchprofits,dividends,technicalfeesandmanagementfees.
differencesamongChinaContinentandforeignjurisdictionsforthepurposeofwithholdingtaxesaccordingto
table3
1)Forbranchprofits,interest,technicalfeesandmanagementfeesmostjurisdictionsdon’texccollepcttax
Ireland(collectforinterest)andChinaContinent.
2)ExceptSwitzerlandfederaltaxratesofdividendsandinterestare35%andhigherthanChinaContinent,other
jurisdictions’withholdingtaxratesaremostlylowerorequaltoChinaContinent.
Chapter2
InternationalIncomeTaxation
doesacountrygenerallydesignitsincometaxationsystem
(bookpage50)
1)territorial(国土模式):
2)Residency(属人模式):
taxontheworldwideincomeofresidents,.
3)Exclusion(例外):
specificinclusionorexclusionofcertainamounts,classes,oritemsofincomein/fromthebaseoftaxation.
4)Hybrid(混淆模式):
somegovernmentshavechosenforalloronlycertainclassesoftaxpayers,toadoptsystemsthatareacombinationofterritorial,residency,orexclusionary.
isitimportanttomakeclearsourceofincome
Tomakeclearsourceofincomeisimportantbecauseitdecididesthatwhetheraindividualorcorporationshouldpaytaxinacountryandwhatcreditscanitenjoy.
explanation:ThinCapitalization;ForeigntaxCredit;Withholdingtax;Internationaltaxtreaty;Deferralsystem;Internationaltransferpricing
ThinCapitalization:
Thincapitalizationisamethodthattaxpayersborrowtoomuchmoneyfromoversearelatedpartyandpaymuch
interest,sothattheycanenjoymuchdeductionbeforethisway,theytransferprofitsfromhightaxburdencountriestolowtaxburdencountriesorjurisdictions.
ForeigntaxCredit(外国税收抵免):
Ifyoupaidoraccruedforeigntaxestoaforeigncountryonforeignsourceincomeandaresubjecttoresidentcountrytaxonthesameincome,,foreignincometaxesreduceyourowncountrytaxliability.
Withholdingtax:
Withholdingtaxistaxwithheldbythecountrywhenacorporationmakingapaymenttoitsresidentcountry,inwhichthefullamountowedtothatcorporationisreducedbythetaxwithheld.
Internationaltaxtreaty:
Internationaltaxtreatyisatreatyacountry(orjurisdiction)signedwithothercountries(orjurisdiction)foraffairsabouttaxation.
Deferralsystem:
Deferralsystemisataxincentive(激励举措).(弊端:可能造成国际避税)
Internationaltransferpricing:
Internationaltransferpricingisaveryimportantwayformultinationalcompanytoavoidinternationaltax.
Transferpricingreferstoakindofnon-marketpricingactiontakenbyrelatedcorporationstoshiftprofitsform
hightaxratecountriesorjurisdictionstolowtaxreteregions.
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,incommonlaw
jurisdictions.

-
dualresident:
dualresidentmeansanindividualoracorporationisresidenttaxpayerintwocountriesatthesameoften
occurswhentwousedifferentstandardfortaxresidence.
domiciletest:
Ifanindividualoracorporationhasitsdomicileinacountry,itisthecountry'staxisacommontaxjurisdiciton.
Chapter4
IncomeSourceJurisdictionandRules
issourcejurisdiction
Sourcejurisdictionisoneimportantformofincometaxisthemostimportanttaxjurisdiction.(收入根源地管辖
权是一种重要的,而且是最重要的税收管辖权)
Allcountryandjurisdictionadoptsourcejurisdiction(全部的国家和地域都使用根源地管辖权)
Socalledsourcejurisdictionreferstothataslongasantiemofincomeissourcedwithintheterritory,the
governmentoftheterritoryhasrightstolavyincometaxonit.(一笔所得只需根源于本国,就能够对其收税)
todeterminethesourceofemploymentandpersonalservicesincome
Iftheincomederivedfrompersonalservicesperformedbyanemployee,itissourceofemployment.
Iftheincomeisperformedbyanindependentcontractororaprofessional,itissourceofpersonalservice
income.
todeterminethesourcelocationofbusinessIncomeWhatisPE
IftheincomeisattributabletoaPE(permanentestablishment)inthecountry(uesrule归属原则rule引力规
则),itisthecountry’ssourceincome.
PE:permanentestablishment,basedonsubstanceorpeople.
(场所:协助性、准备性不算;人:一定是非独立代理人,常常为企业签署合同的等)
todeterminethesourceofinvestmentincome
Dividendandinteresttheincomeisderivedfromownershipofequity,itisthesourceofinvestmentincome.
aboutUSsourcerules
areChina'ssourcerules
AnRE(residententerprise)mustpayenterpriseincometaxtotheChinesegovernmentonallitsincome,regardless
ofwhethersuchincomeisgeneratedwithinoroutsideofdefulttaxrateforanRE,priortoanyspecialtaxtreatment,is25percent.
AnNRE(nonresidententerprise)thathasanyOperationalEstablishmentinChinaisrequiredtopayenterprise
incometaxonlyonitsincomesourcedfromtaxrateis10percent.
Chapter5
InternationalDoubleTaxationandRelief
isInternationaldoubletaxation
Internationaldoubletaxationisthatthesameitemofassetistaxedtwiceormorethantwiceinataxyear.
isthemaindifferencebetweenlegalInternationaldoubletaxationandeconomicInternationaldoubletaxationLegalInternationaldoubletaxationisforthesametaxpayers,whoareoftenbranchcompanys,usingdirectcredits.
EconomicInternationaldoubletaxationisfordifferenttaxpayers,whoareoftensubsidecompanys,usingindirectcredits.
-sourceconflicts
Unilateral,bilateralandmultilateralapproaches.
Deductionmethod,exemptionmethod,creditmethodandsoon.
isthemaindifferencebetweendeductionmethodandcreditmethodDeduction::reducecreditfromtaxdue.
specificreliefmethodsdoesinternationalcommunityagreeto
TheOECDandUNmodelsonlyauthorizethecreditandexemptionmethod,notthedeductionmethod.
:fullexemption;partialexemption;limitationoncredit;
fullexemption:
onlylevytaxonincomefromresidentcompany'sowncountry.
partialexemption:
giveresidentcompanyapartoftaxexemptionforoverseasincome.
limitationoncredit:
thetaxrateofresidentcompany'sowncountrymultiplybytheincomeinthecountry.
Ifthetaxpayerpaiedaamountoftaxlessthanthelimitation,itshouldpaytaxinarrears.
Chapter6
InternationalTaxAvoidanceandTaxHaven
istaxhaven
Taxhavenisacountryorjurisdictionwhichhaslowtaxrateornotaxsothatpeoplechoosetoliveorregistercompanytheretoavoidthehightaxburdenintheirowncountryorjurisdiction.
Anotherdefinition:
Ataxhavenisacountryorterritorywheretaxesarelaviedatalowrateornotatall.(inthebook)
manytypesoftaxhavensarethereintheworld
There.
1)Nil-TaxHavens(零税率):
donothaveanyofthethreemaindirecttaxes:Noincometaxorcorporationtax;Nocapitalgainstax,andNoinheritancetax.
2)ForeignSourceExemptHavens(外国根源宽免):
Theyonlytaxyouonlacallyderivedincome.
3)Low-TaxHavens(低税率):
Havespecialconcessionsordoubletaxtreaties.
somenon-taxfeaturesofataxhaven
Generally,ataxhavenhavethesefeatures:
1)Smallterritory
2)Privacy
3)Easeofresidence
4)Politicalstability
5)Politicalstability
6)Relaiblecommunications
7)Goodlifefactors.
doesaninternationaltaxpayermakeuseofataxhaven
(inbookP104)methodology
1)Changepersonalresidency.(改变居民身份)Relocatethemselvesinlow-taxjurisdiction.
2)Assetholding.(财产拥有)Utilizeatrustoracompanywhichwillbeformedintaxhaven.
3)Tradingandotherbusinessactivity.(生产经营)Setupmanybusinesseswhichdonotrequireaspecificgeographicallocationorextensivelaborintaxhavenstominimimzetaxexposure.
4)Financialintermediaries.(经过财务金融中介企业)Usefunds,banking,lifeinsuranceandwiththe
intermediaryinthelow-taxjurisdiction.
Chinahaveanti-tax-havenrules
CFCrules.
aretheadvantagesofbeingataxhaven
Beingataxhaven,ajurisdictioncan
havedivisionsofmultinationallocatingthereandemploysomeofthelocalpopulation;2)transferneededskillstothelocalpopulation;
3)goalongwaytoattractingforeigncompanies.
arethereasonsforsomejurisdictionsdesiringtobetaxhavens
isInternationaltransferpricing
Transferpricingreferstoakindofnon-marketpricingactiontakenbyrelatedcorporationstoshiftprofitsformhightaxratecountriesorjurisdictionstolowtaxreteregions.
Themainpurposesarereducetaxburdenandaseriesofnon-taxpurposeslike1)occupymarket2)changethesubsidiary’simageinordertogainotherinterest3)avoidcurrencycontrol4)minimizetheexposetoimportduty
5)earnexcessprofit
anexampletoprovethatInternationaltransferpricingcanbeusedtoavoidinternationaltax
Forexample,Ahasaproductcanbesoldat1000dollars,butAsoldittoBat100Bwillsellitat1000,900profit
wasshifttoB’scountriesorjurisdictions,andBwassetupintaxhaven,thegroupdon’thavetopaymuchtax.
themaincontentsofInternationaltransferpricingrules
InternationaltransferpricingrulesareaseriesoftaxmanagerulesmadebycountriesorgovernmentsinordertopreventcorporationsparticularlymultinationalcorporationsutilizeInternationaltransferpricingtoavoid
tax,whichcausegovernment’staxrunoff.
:comparableuncontrolledprice;costplus;resaleprice;transactionalnetmarginmethod;profitsplitmethod;comparabilityanalysis
Chapter8
ControlledForeignCorporationandRules
doesamultinationalfirmuseaCFCtoavoidtax
Inmostcases,ChinesefirmstendtonotdistributeorjustdistributealittleprofitfromCFCtoitsparent,foreignfirmsusuallylettheprofitstayintheCFC.
isCFC
CFCreferstofirmscontrolledbyresidentfirmsandtheyareoftensetinlowtaxrateornotaxreigions.
istherelationshipbetweendeferralsystem(延缓缴纳)andCFCrules
Thelawofmanycountriesdoesnottaxashareholderofacorporationonthecorporation’sincometheuntil
incomeisdistributedasadividend.
Thisdividendcouldbeavoidedindefinitelybyloaningtheearningstotheshareholderwithoutactuallydeclaringadividend.
TheCFCruleswereintendedtocausecurrenttaxationtotheshareholderwhereincomewasofasortthatcould
beartificiallyshiftedorwasmadeavailabletothethesametime,suchruleweredesignedtointerferewith
normalcommercialpractices.
arethemaincontentsofacountry’sCFCrules
Themaincontentsofacountry’sCFCrulestopareventresidents(includingindividualsandfirms)using
controlledforeigncorporationtoa