国际税法第四章.pptVIP

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2016-08-23 发布于重庆
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国际税法第四章.ppt

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国际税法第四章

Chapter 4:The Elimination of International Double Taxation Made by: Kuang Ping Preface Government adopt various actions to eliminate international double taxation, as lateral way and bilateral or multi-lateral negotiation. This chapter emphasized the tax credit technique in lateral way. Tax sparing is the extension of tax credit. Aiming at the problem of taxation neutrality, there are three schools aiming, whose points of view to the neutrality of international taxation are different. References International Taxation，Charles I. Kingson; Cynthia A. Blum，Citic Publishing House，2003 国际税收，杨斌，复旦大学出版社，2003 OECD税收协定范本注释，国家税务总局国际司，中国税务出版社，2000 国际税收，张志超、李月平，首都经济贸易大学出版社，2005 国际税收，朱青，中国人民大学出版社，2001 Discussion Why the government try to relief double taxation? How to eliminate international double taxation? Contents Section 1: Modes, Thoughts and Principles of the Elimination of International Double Taxation Section 2: Elimination Methods of International Double Taxation Section 3: Methods of Direct Credit and Indirect Credit Section 4: The Neutrality in International Taxation Section 1:Modes, Thoughts and Principles Ⅰ. Methods of Eliminating International Double Taxation Ⅱ. Principles of Eliminating International Double Taxation Ⅰ. Methods of Eliminating IDT ⅰ. Lateral Method ⅱ. Bilateral Method ⅲ. Multi-lateral Method Ⅱ. Principles of Eliminating IDT Financial Principle Equity Principle Distribution Principle Efficiency Principle Section 2 Elimination Methods of IDT Method of Deduction Method of Exemption Method of Tax Credit The Comparison of Method of Deduction, Method of Exemption Method of Tax Credit Ⅰ. Method of Deduction The Concept Cases A is the residual company in country X, which has a branch in country Y, named B. One year, A got $500000 in X and $300000 in Y. (Tax Rate: X 40%, Y30%) Y : 300000×30%=90000 X : (500000+300000-300000×30%) ×40%=284000 Total tax burden: 90000+ 284000=374000 Advantages Disadvantages 优点：计算简单缺点