国际税收总结定义概念

国际税收总结定义概念内部编号：（YUUT-TBBY-MMUT-URRUY-UOOY-DBUYI-0128）What is international taxation 什么是国际税收In a narrow sense : Many tax law related to the multinational income and transaction从某一国家角度：一国对纳税人相关的跨国收入和事务的税收法律In a broad sense: international taxation refers to tax phenomena and tax issues brought about by the conflicts or difference in tax law between countries in the open economy that taxpayer's economic activities extend abroad.广义：国际税收是指开放经济下,纳税人的经济活动扩展到海外以及在各国之间不同税法所带来的冲突或税务问题税务现象。

The Basic Elements of International TaxationSubject of Taxation：Transnational Natural Person and Legal Entity自然人和法人Object of taxation 课税对象concerning with income tax: 1.Transnational general constant income 固定收入根据所得税 2.Transnational capital gains 资本收益3.Transnational other income 其他收入concerning with property tax: 1.Transnational general property value on dynamism 一般动产根据财产税 2.Transnational general property value on stationary 一般不动产The Scope of International Tax 税收范围①cross-border manufacturing by a multinational enterprise 跨国制造业②cross-border investment by individuals or investment funds 跨国投资③the taxation of individuals who work or do business outside thereside country 在居住地以外工作④the income tax aspects of cross-border trade in goods andservices 跨国贸易所得Two Dimensions of International Tax 两个尺度outbound transaction：the taxation of resident individuals and corporations on income arising in foreign 对外事务countries (taxation of foreign income) 居民/企业境外所得征税inbound transaction: the taxation of nonresidents on income arising domestically (taxation of对内事物 nonresidents) 非本国居民境外所得征税The essence of international taxation 国际税收的实质Revenue distribution among different countries 不同国之间的收入分配Revenue coordination among different countries 不同过之间的收入协调In the designing of its international tax rules, a country should seek to advance the following four goals: 国际税收规则的目标1.getting its fair share of revenue from cross border transactions从跨境交易中取得合理份额的税收收入2.promoting fairness 促进公平3.enhancing the competitiveness of the domestic economy 提高国内经济的竞争力4.capital-export and capital-import neutrality 资本输出和输入中性The principle of fairness 公平原则The fairness and efficiency of income taxationDistribution equity 公平分配Equity of tax burden 平等的课税负担The principle of efficiency 效率原则Neutrality Principle 中性原则Efficiency Principle 效率原则Major topics of international taxation国际税收的重要议题1.Jurisdictions to Tax 辖区税收2.International Double Taxation3.International Tax Avoidance 避税4.International Tax Convention 国际税收协定5.Emerging Issues 新型问题What is Tax Jurisdiction 税收管辖权A country has the power to levy or impose taxes, including power of tax legislation, power of tax administration 一国政府有权决定对哪些人征哪些税以及征多少Types of Tax Jurisdiction 管辖权分类Jurisdiction over citizens 公民身份Residence Jurisdiction 居民身份Source Jurisdiction 来源地Defining Residence of Individuals 个人居民身份认定标准Domicile Criterion 住所标准Residence Criterion 居所标准The Criterion of Presence Period 停留时间Willingness or desire criterion 意愿标准Determining rules for legal entities 法人居民身份认定标准Criterion of the place of incorporation 注册地成立Criterion of the place of effective management and control 实际管理与控制中心所在地Criterion of the place of Head office 总机构所在地Criterion of the Criterion of holding 控股权Criterion of the place of main business 主营业务地·Defining Source Jurisdiction 来源地管辖权(1)Business income: Criterion of transaction place 交易地营业收入 Criterion of permanent establishment 常设机构(2) service income 劳务收入(3)Investment income 投资收入(4) Property income 财产收入Defining International Double Taxation 国际双重征税The imposition of comparable income (property) taxes by two or more sovereign countries on the same item of income (including capital gains or property value)of the same taxable person for the same taxable period.两个或以上的国家或地区,对同一纳税人的同一征税对象同时征收同一类型的税.International Juridical Double Taxation 国际法律性双重征税Different objects of taxing power levy on the identical taxpayer or object according to law两个或以上征税主体对同一纳税人的同一课税对象同时行使不同的征税权力International Economic Double Taxation国际经济性双重征税The same income of different taxpayers is levied ,which embodies kinds of economic relationship in the society 两个或以上征税主体对不同纳税人的同一课税对象同时征税Causes of International Double Taxation 导致因素Residence-source conflicts. 居民和来源地税收管辖权的冲突Citizen-source conflicts. 公民和来源地税收管辖权的冲突citizen-residence conflicts. 公民和居民税收管辖权的冲突overlapping of the same jurisdiction 同种的重叠The impact of IDT 国际双重征税的影响hinders global economic development. 阻碍国际经济发展has some negative effects on the individual’s or legal entities’ enthusiasm of cross-border investment and cooperation. 打击了跨国投资和合作的积极性Hinders the goods, service, talents, technology and capital to move freely around the world.阻碍了商品\劳务\人才\技术\和资本在国际上的自由流动.cause contradictions or interest conflicts among different countries. 导致有关国家之间的矛盾或利益冲突Basic ways of IDT relief 减除方式（不是方法）由居住国实施Unilateral way单边方式 (domestic law国内法)Bilateral way 双边方式 (bilateral tax treaty双边税收协定)Multilateral way 多边方式 (multilateral tax treaty多边税收协定)要点！a country has the primary right to tax income that has its source in that country .来源国优先征税Residence country takes methods of deduction/exemption/credit to its resident foreign income.居住国对本国居民境外所得采取扣除法\免税法\抵免法等措施Two countries sign treaties to define the income source, the resident status, also the methods to relieve IDT according to OECD Model Convention and UN Model Convention.两国根据OECD \UN协定范本来签署协定明确所得来源\居民身份和减除国际双重征税的方法Rules to constrain residence tax jurisdiction自然人双重居民身份约束/依次判定1. Permanent home (永久性住所)2. Centre of vital interest (重要利益中心)3. Habitual adobe (习惯性居所)4. Nationality (国籍)5. Mutual agreement (协商解决)Rules to constrain source tax jurisdiction法人双重居民身份的约束规范1.If a legal entity is a resident of both States, it shall be deemed to a resident only of the State in which its place of effective management is situated. 根据跨国法人的实际管理机构所在地标准来认定居民身份.2.Mutual agreement (双方协商)Rules to constrain source tax jurisdiction 来源地税收管辖权约束规范(1) Business income-1.Permanent Establishment常设机构PEa fixed place of business through which the business of an enterprise is wholly or partly carried on.A branch 分支机构 An office 办事处 A factory 工厂A workshop 车间A mine, an oil or gas well, a quarry or any other place ofextraction of natural resources.矿场、油井、气井、采石场或者其他 开发自然资源的场所 -4.PE not includes:关键词Delivery 、Processing 、Purchasing 、Collecting information 、Preparatory or auxiliary 、辅助以上加工 采购 收集情报 从事准备or 辅助性活动-5.根据UNA building site or construction or installation project constitutes a PE only if it lasts more than six months. 建筑工地、建筑、装配或安装工程，持续时间在6个月以上被视为常设机构 Person with dependent status 非独立代理人2.UN Model Convention ：The person has no suchauthority, but habitually maintained in thefirst-mentioned state a stock of goods or(2)1.Service income劳务所得(3)Investment income投资所得：Interest and dividend利息和股息、royalty特许权使用费、Rent租金1.The principle of Tax sharing 税收分享原则 OECD & UN Model(Article 10,11,12)：The Contracting State and the other ContractingState can both tax on dividend, interest and royalties.对于股息\利息\特许权使用费缔约国双方都有权征税of the dividends if the beneficial owner is a company (other than apartnership) which holds directly at least 25% of the capital of thecompany paying the dividends如果受益所有人是直接持有支付股息公司至少25%资本的公司(非合伙企业),不应超过股息总额的5%15% of the gross amount of the dividends in all other cases 其他情况为15%Interest: Shall not exceed 10% of the gross amount of the interest.来源国征税不能超过利息总额的10%Royalties: Royalties arising in a Contracting State and beneficiallyowned by a resident of the other Contracting State shall be taxableonly in that other State.发生在缔约国一方并支付给另一方居民的特许权使用费，仅在居民国征税.Such royalties may also be taxed in the Contracting State inwhich they arise and according to the laws of that State, but if thebeneficial owner of the royalties is a resident of the otherContracting State, the tax so charged sh all not exceed …. Percentof the gross amount of the royalties.特许权使用费也可以在其发生的缔约国,按照该国法律纳税.但若收款人是收益所有人，所征税款不能超过总额的一定百分比.(4)1.Property income 财产所得○1 Income from immovable property 不动产所得: Income derived by a resident of a Contracting State from immoveable property (includingincome from agriculture or forestry) situated in the other Contracting State may be taxed in that other State缔约国一方居民从位于缔约国另一方的不动产取得的所得，可以在另一国征税. ○2 Gains from Property transfer 财产收益： from the alienation of immovable property 转让位于其在缔约国另一方境内的不动产收益 from the alienation of movable property forming part of thebusiness of property of a PE转让常设机构或固定基地的动产取得的收益from the alienation of ships or aircrafts or boats转让从事运输的船只或附属于上述经营的飞机和船只等动产取得的收益from the alienation of shares(percentage limitation) 转让股票股权的收益(限定百分比内)征税Double Taxation Relief Mechanisms 消除双重征税的方法（不是方式）Gains Derived4. Credit Method 抵免法- The residence country provides its taxpayers with a credit against taxes otherwise payable for income taxes paid to a foreign country.居民国允许纳税人将支付给外国政府的所得税冲抵本国纳税义务- The credit method could completely eliminate IDT of the residence source type. 可以完全消除Income tax levied by residence country居住国应征所得税税额= Resident’s gross income X applicable tax rate - foreign income tax allowed as a credit居民总所得 x 适用税率 -- 允许抵免的外国来源所得已缴税率4.1.Direct Credit 直接抵免法（Full credit & Limited credit）foreign taxes paid by a resident taxpayer on foreign-source income directly reduce domestic taxes payable by amount of the foreign tax.居住国用本国居民直接向来源国缴纳的or应由其直接缴纳的所得税，冲抵其在本国应缴纳的所得税The scope of direct credit: 1.transnational individuals 直接纳税人2.branches 分公司3.withholding tax 代扣所得税4.2.Indirect Credit 间接抵免法本国公司可以抵免其外国关联公司所支付的外国所得税。