国际税收第1章
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国家之间的税收关系主要表现在：
1.国与国之间的税收分配关系
涉及同一课税对象由哪国征税或各征多少税的税收权益 划分问题。你？我？进？出？高/低税国？
2.国与国之间的税Fra Baidu bibliotek协调
征税是一国的主权
（1）合作性协调 eg 税收协定 （2）非合作性协调 税收的国际竞争
represent the national interest. Its functions are to : Take general policy decisions; Ensure that objectives set out in the Treaty are
attained; Ensure co-ordination of general economic policies of
Functions of
European Parliament
Supervisory function
Participation in legislative
process
Budgetary powers
Special powers
11
European Court of Justice （ECJ）
It represents the Member States in negotiations with non-Member States;
It is responsible for the administration of Community funds.
Council of European Union (formerly the Council of Ministers ) The purpose of the Council of European Union is to
Watchdog
The Commission acts as the ‘Watchdog’ of the European Community, either through enforcement proceedings or through its role in competition law.
税收问题和税收现象。 广义的国际税收
从某一国家的角度，国际税收是一国对纳税人 的跨境所得和交易活动课税的法律、法规的总
称。 狭义的国际税收
1.1.2 国际税收的本质
国际税收问题作为开放经济条件下的种种税收现 象，其背后隐含着的是国与国之间的税收关系。 这种国家之间的税收关系是国际税收的本质所在。
国际税收
International Taxation
讲授老师： 姜凌 副教授 E-Mail: jling163@163.com
参考书目：
1.国际税收学(第四版)，葛惟熹，中国财政 经济出版社，2007
2.国际税收，杨志清，北京大学出版社， 2010
3.世界税收发展研究报告(2011)，中国国际 税收研究会，中国税务出版社，2012
The Commission is often called the Executive of the Community.
Representative, administrative and financial functions
The Commission has a number of representative, administrative and financial functions:
Commission’s Functions
Initiator of legislation
‘Watchdog’
Executive
Representative, administrative and financial
functions
7
Initiator of legislation
The Commission has historically had the right of legislative initiative, and Council decisions are taken on the basis of Commission proposals.
Member States; Take decisions (generally based on Commission
proposals) Conclude agreements with foreign countries; Jointly decide budget with Parliament.
Under Art 220, the function of the ECJ is to ensure that in the interpretation and application of the Treaty the law is observed.
1.1.1 国际税收
通常所说的国际税收，是指在开放经济条件下， 因纳税人的经济活动扩大到境外以及国与国之 间税收法规存在差异或相互冲突而带来的一些
入的工具？
EU
The institutions
of the European Community
Commission
Council of European
Union
(formerly the Council of Ministers )
European Parliament
Court of Justice
4. ACCA: Taxation
1 导论 2 所得税的税收管辖权 3 国际重复征税及解决方法 4 国际避税概论 5 国际避税方法 6 转让定价的税务管理 7 其他反避税法规与措施 8 国际税收协定 9 商品课税的国际税收问题
第1章 国际税收导论
1.1 国际税收的含义 1.2 国际税收问题的产生 1.3 国际税收的发展趋势
1.1国际税收的含义
1.1.1 什么是国际税收 1.1.2 国际税收的本质
国家税收是国家凭借政治权力，在其管辖权范 围内按照税收法律和法规，强制地、无偿地 取得财政收入。其性质是强制参与国民收入 分配，因此体现了一定的分配关系。
国际税收是否也是一种强制课征形式？是否是
国际组织凭借一种超国家的政治权力取得收
1.国与国之间的税收分配关系
涉及同一课税对象由哪国征税或各征多少税的税收权益 划分问题。你？我？进？出？高/低税国？
2.国与国之间的税Fra Baidu bibliotek协调
征税是一国的主权
（1）合作性协调 eg 税收协定 （2）非合作性协调 税收的国际竞争
represent the national interest. Its functions are to : Take general policy decisions; Ensure that objectives set out in the Treaty are
attained; Ensure co-ordination of general economic policies of
Functions of
European Parliament
Supervisory function
Participation in legislative
process
Budgetary powers
Special powers
11
European Court of Justice （ECJ）
It represents the Member States in negotiations with non-Member States;
It is responsible for the administration of Community funds.
Council of European Union (formerly the Council of Ministers ) The purpose of the Council of European Union is to
Watchdog
The Commission acts as the ‘Watchdog’ of the European Community, either through enforcement proceedings or through its role in competition law.
税收问题和税收现象。 广义的国际税收
从某一国家的角度，国际税收是一国对纳税人 的跨境所得和交易活动课税的法律、法规的总
称。 狭义的国际税收
1.1.2 国际税收的本质
国际税收问题作为开放经济条件下的种种税收现 象，其背后隐含着的是国与国之间的税收关系。 这种国家之间的税收关系是国际税收的本质所在。
国际税收
International Taxation
讲授老师： 姜凌 副教授 E-Mail: jling163@163.com
参考书目：
1.国际税收学(第四版)，葛惟熹，中国财政 经济出版社，2007
2.国际税收，杨志清，北京大学出版社， 2010
3.世界税收发展研究报告(2011)，中国国际 税收研究会，中国税务出版社，2012
The Commission is often called the Executive of the Community.
Representative, administrative and financial functions
The Commission has a number of representative, administrative and financial functions:
Commission’s Functions
Initiator of legislation
‘Watchdog’
Executive
Representative, administrative and financial
functions
7
Initiator of legislation
The Commission has historically had the right of legislative initiative, and Council decisions are taken on the basis of Commission proposals.
Member States; Take decisions (generally based on Commission
proposals) Conclude agreements with foreign countries; Jointly decide budget with Parliament.
Under Art 220, the function of the ECJ is to ensure that in the interpretation and application of the Treaty the law is observed.
1.1.1 国际税收
通常所说的国际税收，是指在开放经济条件下， 因纳税人的经济活动扩大到境外以及国与国之 间税收法规存在差异或相互冲突而带来的一些
入的工具？
EU
The institutions
of the European Community
Commission
Council of European
Union
(formerly the Council of Ministers )
European Parliament
Court of Justice
4. ACCA: Taxation
1 导论 2 所得税的税收管辖权 3 国际重复征税及解决方法 4 国际避税概论 5 国际避税方法 6 转让定价的税务管理 7 其他反避税法规与措施 8 国际税收协定 9 商品课税的国际税收问题
第1章 国际税收导论
1.1 国际税收的含义 1.2 国际税收问题的产生 1.3 国际税收的发展趋势
1.1国际税收的含义
1.1.1 什么是国际税收 1.1.2 国际税收的本质
国家税收是国家凭借政治权力，在其管辖权范 围内按照税收法律和法规，强制地、无偿地 取得财政收入。其性质是强制参与国民收入 分配，因此体现了一定的分配关系。
国际税收是否也是一种强制课征形式？是否是
国际组织凭借一种超国家的政治权力取得收