國際稅收課后習題答案

1、Chapter11、whatisInternationalTax?Whatdoesitmainlyaddress(探討)?InternationalTaxisasciencefocusingonaserioustaxissuesresultingfromdifferentandconflictingtaxrulesmadebyparticularcountriesjurisdictionsandresolutions(決議卜蟒觥矗銃鰥從。Internationaltaxinaboardsencecoversnotonlyincomebutalsoturnovertaxes,etc、藏郤輕寧查狹

2、%2、TalkaboutdifferencesbetweenChinaandUSAontaxationsystem獺脛錫線金戴爨駐。1)TheUSAisacountrywithincometaxesasamajortaxwhileinChinawehaveturnovertaxesasourimportanttaxes、銀儺言甬鵑鋸。2)Thefederalgovernment,stategovernmentandlocalgovernmentoftheUSAhaveprettyrightstocollecttaxes,whiletherightstocollecttaxesaremostly

3、controlledincentralgovernment、燙熾植勁榮潰藻。3)TheUSAusecomprehensiveincometaxsystemanddeductfeesreferstodifferentsituation、Chinauseitemizedincometaxsystem、系官攆試紅夥貫溫。4)Intherespectofestatetax,realestatetaxisthemainlyobjecttobetaxed、餌維凱繳雕11喝。3、 OndifferencesamongMacau,ChinaContinentandHongKongforthepurposeof

4、taxfeaturesaccordingtotable1論篦騙窩闔檬襟。1)ThecorporateincometaxratesinChinaContinentisthehighestinthesethree,to25%、鴕毆胎H蛔摩媽。ThetaxbaseofChinaContinentIsworldwidewhiletheothersareterritorial、褻載JO燉磐樓。2)InChinaContinentwehavetaxesforinterest,royalties,technicalfees,managementfees(allofthemare10%fornon-resid

5、ent,20%forresident),whiletheothersdon、'颯thavethem樓。3)ChinaContinenthavevalue-addedtax,whiletheothersdonhavethemt、贄好HW。4、 OndifferencesamongUK,ChinaContinentandSpainforthepurposeofCorporateincometaxaccordingtotable2金目種IB楊H金艮1)Spainhasthehighestcorporatetaxrateto32、5%、錚夠鱉耀藏2)UKdoesnttaxformanyinco

6、mewhichChinaContinentorSpainwilltaxsuchasCapitalgains,branchprofits,dividends,technicalfeesandmanagementfees、靡嫩噠紇碉噓種。5、 、OndifferencesamongChinaContinentandforeignjurisdictionsforthepurposeofwithholdingtaxesaccordingtotable3績蹦塹漸律颼。1)Forbranchprofits,interest,technicalfeesandmanagementfeesmostjurisdi

7、ctionsdontcollecttaxexceptIreland(collectforinterest)andChinaContinent、構(gòu)B獨演俁錢鸚。2)ExceptSwitzerlandfederaltaxratesofdividendsandinterestare35%andhigherthanChinaContinent,otherjurisdictionswithholdingtaxratesaremostlylowerorequaltoChinaContinent饋雕貼言迷斷靜。Chapter2InternationalIncomeTaxation1、Howdoesacoun

8、trygenerallydesignitsincometaxationsystem?雋廚圜味嶄。(bookpage50)1)territorial(領(lǐng)土模式)：taxonlyincomeearnedwithintheirborders、eg、HongKong、漿撤獻儼社鑼然2)Residency(屬人模式)：taxontheworldwideincomeofresidents,andimposetaxontheincomeofnonresidentsfromcertainsourceswithinthecountry、eg、theUSA、鋤朝懶饌夢鍵揩。3）Exclusion（例夕卜）：spe

9、cificinclusionorexclusionofcertainamounts,classes,oritemsofincomein/fromthebaseoftaxation、噴If筵玨叁揄畿。4）Hybrid（混合模式）：somegovernmentshavechosenforalloronlycertainclassesoftaxpayers,toadoptsystemsthatareacombinationofterritorial,residency,orexclusionary、齦譯毀蒞麼羲。2 、Whyisitimportanttomakeclearsourceofincome

10、?顯紙梗鏢斂顏鎏。Tomakeclearsourceofincomeisimportantbecauseitdecididesthatwhetheraindividualorcorporationshouldpaytaxinacountryandwhatcreditscanitenjoy、籃薜鎧惠闌。3 、Termexplanation:ThinCapitalization;ForeigntaxCredit;Withholdingtax;Internationaltaxtreaty;Deferralsystem;Internationaltransferpricing篋樹!覘漲桅窗ThinCa

11、pitalization:Thincapitalizationisamethodthattaxpayersborrowtoomuchmoneyfromoversearelatedpartyandpaymuchinterest,sothattheycanenjoymuchdeductionbeforetax、Bythisway,theytransferprofitsfromhightaxburdencountriestolowtaxburdencountriesorjurisdictions、兌窗紀縛轂割渙。ForeigntaxCredit（外國稅收抵免）：Ifyoupaidoraccruedf

12、oreigntaxestoaforeigncountryonforeignsourceincomeandaresubjecttoresidentcountrytaxonthesameincome,youmaybeabletotakeacreditforthosetaxes、煙備廚愛鑄縫隨。Takenasacredit,foreignincometaxesreduceyourowncountrytaxliability、言甬縝軸寅螭iltLWithholdingtax:Withholdingtaxistaxwithheldbythecountrywhenacorporationmakingapa

13、ymenttoitsresidentcountry,inwhichthefullamountowedtothatcorporationisreducedbythetaxwithheld櫥摧麓暹紓釋。Internationaltaxtreaty:Internationaltaxtreatyisatreatyacountry（orjurisdiction）signedwithothercountries（orjurisdiction）foraffairsabouttaxation、盒言舌場洋濰。Deferralsystem：Deferralsystemisataxincentive（激勵措施）to

14、encouragedomestictaxresidencetomakeinvestmentbroad、黯耨側(cè)噩彈斡襟。Butitmaycauseinternationaltaxavoidance、（缺點：可能造成國際避稅）江瀕斕嘰檔。Internationaltransferpricing:Internationaltransferpricingisaveryimportantwayformultinationalcompanytoavoidinternationaltax、麓蟬茲敏月迷嗇翳。Transferpricingreferstoakindofnon-marketpricingacti

15、ontakenbyrelatedcorporationstoshiftprofitsformhightaxratecountriesorjurisdictionstolowtaxreteregions、喊悻無H輔鱷Chapter3TaxResidence1、Whatisthemaindifferencebetweenataxresidentandanon-taxresidentfortaxliabilitypurpose?81購鈣系內(nèi)金意膿獰。Ingeneral,ataxresidentbearsinfinitetaxliability,shouldpaytaxforallofitsincom

16、e、裝萬陣言丁金帛譴瞰Anon-taxresidentbearslimitedtaxliability,shouldpaytaxforincomesourcedfromthecountry、饋蟒用慣琉2、Canyounamesometestsindeterminingwhetherapersonisaresident?籟鑲KJ糜漁罌蔭。forcorporation:place-of-incorporationtest,place-of-managementtest,residenceoftheshareholderstest籃IS鉆鶴forindividiual:afact-and-circu

17、mstancestest;abodetest;numberofdaytest(inChina:15year-temporaryresident,>5year-long-termresident)尋容S味嶺慧。3 、Takeanexampletoprovehowdifferentcountriesapplydifferingteststojudgeaperson'sresidence?鉆墨縷條周嘍以Forexample,Chinaforindividual:domiciletest,numberofdays(afullyear);畫SB雷賂楞斂口forcorporation:pla

18、ce-of-incorporationtestorplace-of-managementtest換龐閱圜鯽媛賢。irelandforindividual:numberofdaystest(183days),domiciletest焉悻鋁繆繾鷺。forcorporation:place-of-incorporationtestorplace-of-managementtest據(jù)齷羋跳舞洗詠。4 、Termexplanation:Taxresidence;dualresident;domiciletest;Hit鈿邂霽紹緣。Taxresidence:Ifanindividualoracorpora

19、tionisataxresidence,itbearsinfinitetaxliabilitistoitsowncountry、Domicileis,incommonlawjurisdictions、輜蠲優(yōu)賭輜尷dualresident:dualresidentmeansanindividualoracorporationisresidenttaxpayerintwocountriesatthesametime、Itoftenoccurswhentwousedifferentstandardfortaxresidence、貪叁熊楂縷詬domiciletest:Ifanindividualora

20、corporationhasitsdomicileinacountry,itisthecountry'staxresidence、Itisacommontaxjurisdiciton、K日寺揄鮑媳闞。Chapter4IncomeSourceJurisdictionandRules1、Whatissourcejurisdiction?Sourcejurisdictionisoneimportantformofincometaxjurisdiction、Itisthemostimportanttaxjurisdiction、（收入來源地管轄權(quán)就是一種重要得，并且就是最重要得稅收管轄權(quán)）澄譏

21、閔剽t撓榮。Allcountryandjurisdictionadoptsourcejurisdiction（所有得國家與地區(qū)都使用來源地管轄權(quán)）錄爆渝撐紙戔鶯。Socalledsourcejurisdictionreferstothataslongasantiemofincomeissourcedwithintheterritory,thegovernmentoftheterritoryhasrightstolavyincometaxonit、（一筆所得只要來源于本國，就可以對其征稅）il鵑胴徽糾鯽夾。2、 Howtodeterminethesourceofemploymentandpers

22、onalservicesincome?錫護訕起殮Iftheincomederivedfrompersonalservicesperformedbyanemployee,itissourceofemployment、鐸瘋篤磺。Iftheincomeisperformedbyanindependentcontractororaprofessional,itissourceofpersonalserviceincome、飪槿頡圃f樹岡。3、 HowtodeterminethesourcelocationofbusinessIncome?WhatisPE?詒藝歷38噱崗。Iftheincomeisat

23、tributabletoaPE（permanentestablishment）inthecountry（ues1、attributionrule歸屬原則2、attractionrule引力規(guī)則），itisthecountryssourceincome>瀏補璃眼，加虢謀。PE:permanentestablishment,basedonsubstanceorpeople、僑錫岡KJ嗚幄（場所：輔助性、準備性不算；人：必須就是非獨立代理人，經(jīng)常為公司簽訂合同得等）4、 Howtodeterminethesourceofinvestmentincome?颶硝噴車可鷺膠胳。Dividendand

24、interestincome、Iftheincomeisderivedfromownershipofequity,itisthesourceofinvestmentincome>黨錨嫣鴇硯藁頜。5、HowaboutUSsourcerules?6、WhatareChina'ssourcerules?AnRE（residententerprise）mustpayenterpriseincometaxtotheChinesegovernmentonallitsincome,regardlessofwhethersuchincomeisgeneratedwithinoroutsideof

25、China、ThedefulttaxrateforanRE,priortoanyspecialtaxtreatment,is25percent、睪紀鑼苧綠蟹瀾。AnNRE（nonresidententerprise）thathasanyOperationalEstablishmentinChinaisrequiredtopayenterpriseincometaxonlyonitsincomesourcedfromChina、Thetaxrateis10percent、齡譴梗彳空酗缽1。Chapter5InternationalDoubleTaxationandRelief1、WhatisIn

26、ternationaldoubletaxation?Internationaldoubletaxationisthatthesameitemofassetistaxedtwiceormorethantwiceinataxyear、饅鐳慫，應(yīng)簟浮黃。2、WhatisthemaindifferencebetweenlegalInternationaldoubletaxationandeconomicInternationaldoubletaxation?倫責蟄訛it包淺。LegalInternationaldoubletaxationisforthesametaxpayers,whoareofte

27、nbranchcompanys,usingdirectcredits、戢搏慚鎬岫!亞。EconomicInternationaldoubletaxationisfordifferenttaxpayers,whoareoftensubsidecompanys,usingindirectcredits、圖喬嘮覦蕩諧淹。3、TakeanexampletoproveInternationaldoubletaxationarisingfromthesametaxjurisdictionandrelief籬輟。4、WhatapproachesareusedtosolveInternationaldoubl

28、etaxationresultingfromresidence-sourceconflicts?，出鋰燒錢硬鄢賴。Unilateral,bilateralandmultilateralapproaches、Deductionmethod,exemptionmethod,creditmethodandsoon、帽IB匡帳堿奉幅。5、 Whatisthemaindifferencebetweendeductionmethodandcreditmethod?it傘沒裳擇齷。Deduction:reduceallkindsoffeesfromtaxableincome、說說會M堇毓戶屆Credit:r

29、educecreditfromtaxdue、6、 Whichspecificreliefmethodsdoesinternationalcommunityagreeto?堅金雷酸餓談。TheOECDandUNmodelsonlyauthorizethecreditandexemptionmethod,notthedeductionmethod、毓蝶窺登癢訐。7、 Termexplanation:fullexemption;partialexemption;limitationoncredit;幅鸚金葩。fullexemption:onlylevytaxonincomefromresidentc

30、ompany'sowncountry、歌覦噌胎住卜藥鄒。partialexemption:giveresidentcompanyapartoftaxexemptionforoverseasincome、要W饞卿歲繪。limitationoncredit:thetaxrateofresidentcompany'sowncountrymultiplybytheincomeinthecountry、氫MW鏢蘢燦鮑。Ifthetaxpayerpaiedaamountoftaxlessthanthelimitation,itshouldpaytaxinarrears、勞祿諦閆塞軸深。Ch

31、apter6InternationalTaxAvoidanceandTaxHaven1、Whatistaxhaven?Taxhavenisacountryorjurisdictionwhichhaslowtaxrateornotaxsothatpeoplechoosetoliveorregistercompanytheretoavoidthehightaxburdenintheirowncountryorjurisdiction、M徐藻錢轍蘋釘。Anotherdefinition:Ataxhavenisacountryorterritorywheretaxesarelaviedatalowra

32、teornotatall、(inthebook)閃憶圈錢櫓柵。2、Howmanytypesoftaxhavensarethereintheworld?鶴纖躅諂虬。There、1) Nil-TaxHavens零稅率)：donothaveanyofthethreemaindirecttaxes:Noincometaxorcorporationtax;Nocapitalgainstax,andNoinheritancetax、解緡蛔顯韁前。2) ForeignSourceExemptHavens(外國來源豁免)：Theyonlytaxyouonlacallyderivedincome、3) Low-

33、TaxHavens(氐稅率)：Havespecialconcessionsordoubletaxtreaties、3、Namesomenon-taxfeaturesofataxhaven?Generally,ataxhavenhavethesefeatures:1)Smallterritory2)Privacy3)Easeofresidence4)Politicalstability5)Politicalstability6)Relaiblecommunications7)Goodlifefactors、4、Howdoesaninternationaltaxpayermakeuseofatax

34、haven?厲噥蟄。(inbookP104)methodology1)Changepersonalresidency>(改變居民身份)Relocatethemselvesinlow-taxjurisdiction、獎蠲專滿攬it謨。2)Assetholding、(資產(chǎn)持有)Utilizeatrustoracompanywhichwillbeformedintaxhaven、鈍蒲儒馬贄罔攏。3)Tradingandotherbusinessactivity、(生產(chǎn)經(jīng)營)Setupmanybusinesseswhichdonotrequireaspecificgeographicalloca

35、tionorextensivelaborintaxhavenstominimimzetaxexposure、鎘燎袞筑尷情H。4)Financialintermediaries、(通過財務(wù)金融中介公司)Usefunds,banking,lifeinsuranceandpensions、Depositwiththeintermediaryinthelow-taxjurisdiction、專目敲遠頊彈慧。5、DoesChinahaveanti-tax-havenrules?YesInCFCrules6、Whataretheadvantagesofbeingataxhaven?Beingataxhav

36、en,ajurisdictioncanChapter1 havedivisionsofmultinationallocatingthereandemploysomeofthelocalpopulation;浦IC嘍涇澹鑾蒸。2)transferneededskillstothelocalpopulation;3)goalongwaytoattractingforeigncompanies、7、Whatarethereasonsforsomejurisdictionsdesiringtobetaxhavens?給賴箏御藺賜貢。Thesameasquestion6、Chapter7Internat

37、ionalTransferPricingandRules1、WhatisInternationaltransferpricing?Transferpricingreferstoakindofnon-marketpricingactiontakenbyrelatedcorporationstoshiftprofitsformhightaxratecountriesorjurisdictionstolowtaxreteregions、邕哪蹌蛔創(chuàng)鱷酬。Themainpurposesarereducetaxburdenandaseriesofnon-taxpurposeslike1)occupymar

38、ket2)changethesubsidiaryimageinordertogainotherinterest3)avoidcurrencycontrol4)minimizetheexposetoimportduty5)earnexcessprofit納融較雉觥鱉醺。2、TakeanexampletoprovethatInternationaltransferpricingcanbeusedtoavoidinternationaltax?峻躍漁春耒既。Forexample,Ahasaproductcanbesoldat1000dollars,butAsoldittoBat100dollars、

39、ThenBwillsellitat1000,900profitwasshifttoB'sountriesorjurisdictions,andBwassetupintaxhaven,thegroupdon'thavetopaymuchtax£官減晴練訓量。3、WhatarethemaincontentsofInternationaltransferpricingrules?聚襖榻潰圣薊鞏。Internationaltransferpricingrulesareaseriesoftaxmanagerulesmadebycountriesorgovernmentsinor

40、dertopreventcorporationsparticularlymultinationalcorporationsutilizeInternationaltransferpricingtoavoidtax,whichcausegovernment'staxuu莢of諂蟒t璋。4、Termexplanation:comparableuncontrolledprice;costplus;resaleprice;transactionalnetmarginmethod;profitsplitmethod;comparabilityanalysis詡譴。Chapter8Controll

41、edForeignCorporationandRules1、HowdoesamultinationalfirmuseaCFCtoavoidtax?莖峰鉀置雕爾襠。Inmostcases,ChinesefirmstendtonotdistributeorjustdistributealittleprofitfromCFCtoitsparentfirm、While,foreignfirmsusuallylettheprofitstayintheCFC、膿花諜預(yù)倭金艮屬。2、WhatisCFC?CFCreferstofirmscontrolledbyresidentfirmsandtheyareof

42、tensetinlowtaxrateornotaxreigions、月藤吉莉縣浜i蛛颶。3、Whatistherelationshipbetweendeferralsystem(延遲繳納)andCFCrules?ifttt求金卷熾獸魚。Thelawofmanycountriesdoesnottaxashareholderofacorporationonthecorporationincomeuntiltheincomeisdistributedasadividend、奇參匾尊旅。Thisdividendcouldbeavoidedindefinitelybyloaningtheearnings

43、totheshareholderwithoutactuallydeclaringadividend、簧到堇閹菌穗飆。TheCFCruleswereintendedtocausecurrenttaxationtotheshareholderwhereincomewasofasortthatcouldbeartificiallyshiftedorwasmadeavailabletotheshareholder、Atthesametime,suchruleweredesignedtointerferewithnormalcommercialpractices、饌意絳金田復嚨。4、Whatarethe

44、maincontentsofacountry'sCFCButes?!鰥殮。Themaincontentsofacountry'CFCrulesaretopreventresidents(includingindividualsandfirms)usingcontrolledforeigncorporationtoavoidtaxburden、MJW爺?shù)u。5、WhenwereChina'sCFCrulesestablished?Year200a6、CanyounameanydifferencesbetweenChinaandforeignjurisdictionsfor

45、purposesofCFCrules?儷言氐恨此寧靖佇。?7、MustaforeigncorporationwhichisestablishedinataxhavenandcontrolledbyourresidentsbeaCFCforourtaxpurpose?Why?津蟻饌伶餛攀毀。No、Iftheforeigncorporationis1)asmallcorporation(thetotalprofitayearislessthan5millions);輟腦鏢搏葉瘴漣。2)themainincomewasgetfrompositiveoperatingactivities,itwon&

46、#39;beaCFCforourtaxpurpose、臉騏蟒鎂見躥棒。Chapter9ThinCapitalizationandRules1、Whatisthincapitalization?Thincapitalizationisamethodthattaxpayersborrowtoomuchmoneyfromoversearelatedpartyandpaymuchinterest,sothattheycanenjoymuchdeductionbeforetax、Bythisway,theytransferprofitsfromhightaxburdencountriestolowtax

47、burdencountriesorjurisdictions、輛雇溫溫修靜殯。2、 Giveanexampletoprovethatthincapitalizationcanbeusedtoavoidtax、癖軍誼言巨貨紐鷲。3、 Whatarethemaincontentsofthincapitalizationrules?源滲嘆蜘峽寺戮髓。1)Therelationshipbetweenborrowerandlender、2)Thedeterminationofexcessiveinterest、3)Treatmentofexcessiveinterest:deemeddividendandwithholdingtaxislavied、懶簿廉帽拋實蝮。4)?4、WhatarethemainfeaturesoftheUSAthincapitalizationrules?闋媼幫頷嘉。5、TalkaboutthincapitalizationrulesinChinaChinauseALP(arm'slenthprinciple)/fixedDo-EquityRatio/Ear