国际税收课后习题答案

1、Chapter11、whatisInternationalTax?Whatdoesitmainlyaddress(探讨)?InternationalTaxisasciencefocusingonaserioustaxissuesresultingfromdifferentandconflictingtaxrulesmadebyparticularcountriesjurisdictionsandresolutions(决议卜蟒觥矗铳鳏从。Internationaltaxinaboardsencecoversnotonlyincomebutalsoturnovertaxes,etc、藏郤轻宁查狭

2、%2、TalkaboutdifferencesbetweenChinaandUSAontaxationsystem獭胫锡线金戴爨驻。1)TheUSAisacountrywithincometaxesasamajortaxwhileinChinawehaveturnovertaxesasourimportanttaxes、银傩言甬鹃锯。2)Thefederalgovernment,stategovernmentandlocalgovernmentoftheUSAhaveprettyrightstocollecttaxes,whiletherightstocollecttaxesaremostly

3、controlledincentralgovernment、烫炽植劲荣溃藻。3)TheUSAusecomprehensiveincometaxsystemanddeductfeesreferstodifferentsituation、Chinauseitemizedincometaxsystem、系官撵试红夥贯温。4)Intherespectofestatetax,realestatetaxisthemainlyobjecttobetaxed、饵维凯缴雕11喝。3、 OndifferencesamongMacau,ChinaContinentandHongKongforthepurposeof

4、taxfeaturesaccordingtotable1论篦骗窝阖檬襟。1)ThecorporateincometaxratesinChinaContinentisthehighestinthesethree,to25%、鸵殴胎H蛔摩妈。ThetaxbaseofChinaContinentIsworldwidewhiletheothersareterritorial、亵载JO炖磐楼。2)InChinaContinentwehavetaxesforinterest,royalties,technicalfees,managementfees(allofthemare10%fornon-resid

5、ent,20%forresident),whiletheothersdon、'飒thavethem楼。3)ChinaContinenthavevalue-addedtax,whiletheothersdonhavethemt、贽好HW。4、 OndifferencesamongUK,ChinaContinentandSpainforthepurposeofCorporateincometaxaccordingtotable2金目种IB杨H金艮1)Spainhasthehighestcorporatetaxrateto32、5%、铮够鳖耀藏2)UKdoesnttaxformanyinco

6、mewhichChinaContinentorSpainwilltaxsuchasCapitalgains,branchprofits,dividends,technicalfeesandmanagementfees、靡嫩哒纥碉嘘种。5、 、OndifferencesamongChinaContinentandforeignjurisdictionsforthepurposeofwithholdingtaxesaccordingtotable3绩蹦堑渐律飕。1)Forbranchprofits,interest,technicalfeesandmanagementfeesmostjurisdi

7、ctionsdontcollecttaxexceptIreland(collectforinterest)andChinaContinent、构B独演俣钱鹦。2)ExceptSwitzerlandfederaltaxratesofdividendsandinterestare35%andhigherthanChinaContinent,otherjurisdictionswithholdingtaxratesaremostlylowerorequaltoChinaContinent馈雕贴言迷断静。Chapter2InternationalIncomeTaxation1、Howdoesacoun

8、trygenerallydesignitsincometaxationsystem?隽厨圜味崭。(bookpage50)1)territorial(领土模式)：taxonlyincomeearnedwithintheirborders、eg、HongKong、浆撤献俨社锣然2)Residency(属人模式)：taxontheworldwideincomeofresidents,andimposetaxontheincomeofnonresidentsfromcertainsourceswithinthecountry、eg、theUSA、锄朝懒馔梦键揩。3）Exclusion（例夕卜）：spe

9、cificinclusionorexclusionofcertainamounts,classes,oritemsofincomein/fromthebaseoftaxation、喷If筵珏叁揄畿。4）Hybrid（混合模式）：somegovernmentshavechosenforalloronlycertainclassesoftaxpayers,toadoptsystemsthatareacombinationofterritorial,residency,orexclusionary、龈译毁莅麽羲。2 、Whyisitimportanttomakeclearsourceofincome

10、?显纸梗镖敛颜鎏。Tomakeclearsourceofincomeisimportantbecauseitdecididesthatwhetheraindividualorcorporationshouldpaytaxinacountryandwhatcreditscanitenjoy、篮薜铠惠阑。3 、Termexplanation:ThinCapitalization;ForeigntaxCredit;Withholdingtax;Internationaltaxtreaty;Deferralsystem;Internationaltransferpricing箧树!觇涨桅窗ThinCa

11、pitalization:Thincapitalizationisamethodthattaxpayersborrowtoomuchmoneyfromoversearelatedpartyandpaymuchinterest,sothattheycanenjoymuchdeductionbeforetax、Bythisway,theytransferprofitsfromhightaxburdencountriestolowtaxburdencountriesorjurisdictions、兑窗纪缚毂割涣。ForeigntaxCredit（外国税收抵免）：Ifyoupaidoraccruedf

12、oreigntaxestoaforeigncountryonforeignsourceincomeandaresubjecttoresidentcountrytaxonthesameincome,youmaybeabletotakeacreditforthosetaxes、烟备厨爱铸缝随。Takenasacredit,foreignincometaxesreduceyourowncountrytaxliability、言甬缜轴寅螭iltLWithholdingtax:Withholdingtaxistaxwithheldbythecountrywhenacorporationmakingapa

13、ymenttoitsresidentcountry,inwhichthefullamountowedtothatcorporationisreducedbythetaxwithheld橱摧麓暹纾释。Internationaltaxtreaty:Internationaltaxtreatyisatreatyacountry（orjurisdiction）signedwithothercountries（orjurisdiction）foraffairsabouttaxation、盒言舌场洋潍。Deferralsystem：Deferralsystemisataxincentive（激励措施）to

14、encouragedomestictaxresidencetomakeinvestmentbroad、黯耨侧噩弹斡襟。Butitmaycauseinternationaltaxavoidance、（缺点：可能造成国际避税）江濒斓叽档。Internationaltransferpricing:Internationaltransferpricingisaveryimportantwayformultinationalcompanytoavoidinternationaltax、麓蝉兹敏月迷啬翳。Transferpricingreferstoakindofnon-marketpricingacti

15、ontakenbyrelatedcorporationstoshiftprofitsformhightaxratecountriesorjurisdictionstolowtaxreteregions、喊悻无H辅鳄Chapter3TaxResidence1、Whatisthemaindifferencebetweenataxresidentandanon-taxresidentfortaxliabilitypurpose?81购钙系内金意脓狞。Ingeneral,ataxresidentbearsinfinitetaxliability,shouldpaytaxforallofitsincom

16、e、装万阵言丁金帛谴瞰Anon-taxresidentbearslimitedtaxliability,shouldpaytaxforincomesourcedfromthecountry、馈蟒用惯琉2、Canyounamesometestsindeterminingwhetherapersonisaresident?籁镶KJ糜渔罂荫。forcorporation:place-of-incorporationtest,place-of-managementtest,residenceoftheshareholderstest篮IS钻鹤forindividiual:afact-and-circu

17、mstancestest;abodetest;numberofdaytest(inChina:15year-temporaryresident,>5year-long-termresident)寻容S味岭慧。3 、Takeanexampletoprovehowdifferentcountriesapplydifferingteststojudgeaperson'sresidence?钻墨缕条周喽以Forexample,Chinaforindividual:domiciletest,numberofdays(afullyear);画SB雷赂楞敛口forcorporation:pla

18、ce-of-incorporationtestorplace-of-managementtest换庞阅圜鲫媛贤。irelandforindividual:numberofdaystest(183days),domiciletest焉悻铝缪缱鹭。forcorporation:place-of-incorporationtestorplace-of-managementtest据龌芈跳舞洗咏。4 、Termexplanation:Taxresidence;dualresident;domiciletest;Hit钿邂霁绍缘。Taxresidence:Ifanindividualoracorpora

19、tionisataxresidence,itbearsinfinitetaxliabilitistoitsowncountry、Domicileis,incommonlawjurisdictions、辎蠲优赌辎尴dualresident:dualresidentmeansanindividualoracorporationisresidenttaxpayerintwocountriesatthesametime、Itoftenoccurswhentwousedifferentstandardfortaxresidence、贪叁熊楂缕诟domiciletest:Ifanindividualora

20、corporationhasitsdomicileinacountry,itisthecountry'staxresidence、Itisacommontaxjurisdiciton、K日寺揄鲍媳阚。Chapter4IncomeSourceJurisdictionandRules1、Whatissourcejurisdiction?Sourcejurisdictionisoneimportantformofincometaxjurisdiction、Itisthemostimportanttaxjurisdiction、（收入来源地管辖权就是一种重要得，并且就是最重要得税收管辖权）澄讥

21、闵剽t挠荣。Allcountryandjurisdictionadoptsourcejurisdiction（所有得国家与地区都使用来源地管辖权）录爆渝撑纸戋莺。Socalledsourcejurisdictionreferstothataslongasantiemofincomeissourcedwithintheterritory,thegovernmentoftheterritoryhasrightstolavyincometaxonit、（一笔所得只要来源于本国，就可以对其征税）il鹃胴徽纠鲫夹。2、 Howtodeterminethesourceofemploymentandpers

22、onalservicesincome?锡护讪起殓Iftheincomederivedfrompersonalservicesperformedbyanemployee,itissourceofemployment、铎疯笃磺。Iftheincomeisperformedbyanindependentcontractororaprofessional,itissourceofpersonalserviceincome、饪槿颉圃f树冈。3、 HowtodeterminethesourcelocationofbusinessIncome?WhatisPE?诒艺历38噱岗。Iftheincomeisat

23、tributabletoaPE（permanentestablishment）inthecountry（ues1、attributionrule归属原则2、attractionrule引力规则），itisthecountryssourceincome>浏补璃眼，加虢谋。PE:permanentestablishment,basedonsubstanceorpeople、侨锡冈KJ呜幄（场所：辅助性、准备性不算；人：必须就是非独立代理人，经常为公司签订合同得等）4、 Howtodeterminethesourceofinvestmentincome?飓硝喷车可鹭胶胳。Dividendand

24、interestincome、Iftheincomeisderivedfromownershipofequity,itisthesourceofinvestmentincome>党锚嫣鸨砚藁颌。5、HowaboutUSsourcerules?6、WhatareChina'ssourcerules?AnRE（residententerprise）mustpayenterpriseincometaxtotheChinesegovernmentonallitsincome,regardlessofwhethersuchincomeisgeneratedwithinoroutsideof

25、China、ThedefulttaxrateforanRE,priortoanyspecialtaxtreatment,is25percent、睾纪锣苧绿蟹澜。AnNRE（nonresidententerprise）thathasanyOperationalEstablishmentinChinaisrequiredtopayenterpriseincometaxonlyonitsincomesourcedfromChina、Thetaxrateis10percent、龄谴梗彳空酗钵1。Chapter5InternationalDoubleTaxationandRelief1、WhatisIn

26、ternationaldoubletaxation?Internationaldoubletaxationisthatthesameitemofassetistaxedtwiceormorethantwiceinataxyear、馒镭怂，应簟浮黄。2、WhatisthemaindifferencebetweenlegalInternationaldoubletaxationandeconomicInternationaldoubletaxation?伦责蛰讹it包浅。LegalInternationaldoubletaxationisforthesametaxpayers,whoareofte

27、nbranchcompanys,usingdirectcredits、戢搏惭镐岫!亚。EconomicInternationaldoubletaxationisfordifferenttaxpayers,whoareoftensubsidecompanys,usingindirectcredits、图乔唠觎荡谐淹。3、TakeanexampletoproveInternationaldoubletaxationarisingfromthesametaxjurisdictionandrelief篱辍。4、WhatapproachesareusedtosolveInternationaldoubl

28、etaxationresultingfromresidence-sourceconflicts?，出锂烧钱硬鄢赖。Unilateral,bilateralandmultilateralapproaches、Deductionmethod,exemptionmethod,creditmethodandsoon、帽IB匡帐碱奉幅。5、 Whatisthemaindifferencebetweendeductionmethodandcreditmethod?it伞没裳择龌。Deduction:reduceallkindsoffeesfromtaxableincome、说说会M堇毓户届Credit:r

29、educecreditfromtaxdue、6、 Whichspecificreliefmethodsdoesinternationalcommunityagreeto?坚金雷酸饿谈。TheOECDandUNmodelsonlyauthorizethecreditandexemptionmethod,notthedeductionmethod、毓蝶窥登痒讦。7、 Termexplanation:fullexemption;partialexemption;limitationoncredit;幅鹦金葩。fullexemption:onlylevytaxonincomefromresidentc

30、ompany'sowncountry、歌觎噌胎住卜药邹。partialexemption:giveresidentcompanyapartoftaxexemptionforoverseasincome、要W馋卿岁绘。limitationoncredit:thetaxrateofresidentcompany'sowncountrymultiplybytheincomeinthecountry、氢MW镖茏灿鲍。Ifthetaxpayerpaiedaamountoftaxlessthanthelimitation,itshouldpaytaxinarrears、劳禄谛闫塞轴深。Ch

31、apter6InternationalTaxAvoidanceandTaxHaven1、Whatistaxhaven?Taxhavenisacountryorjurisdictionwhichhaslowtaxrateornotaxsothatpeoplechoosetoliveorregistercompanytheretoavoidthehightaxburdenintheirowncountryorjurisdiction、M徐藻钱辙苹钉。Anotherdefinition:Ataxhavenisacountryorterritorywheretaxesarelaviedatalowra

32、teornotatall、(inthebook)闪忆圈钱橹栅。2、Howmanytypesoftaxhavensarethereintheworld?鹤纤躅谄虬。There、1) Nil-TaxHavens零税率)：donothaveanyofthethreemaindirecttaxes:Noincometaxorcorporationtax;Nocapitalgainstax,andNoinheritancetax、解缗蛔显缰前。2) ForeignSourceExemptHavens(外国来源豁免)：Theyonlytaxyouonlacallyderivedincome、3) Low-

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

34、haven?厉哝蛰。(inbookP104)methodology1)Changepersonalresidency>(改变居民身份)Relocatethemselvesinlow-taxjurisdiction、奖蠲专满揽it谟。2)Assetholding、(资产持有)Utilizeatrustoracompanywhichwillbeformedintaxhaven、钝蒲儒马贽罔拢。3)Tradingandotherbusinessactivity、(生产经营)Setupmanybusinesseswhichdonotrequireaspecificgeographicalloca

35、tionorextensivelaborintaxhavenstominimimzetaxexposure、镉燎衮筑尴情H。4)Financialintermediaries、(通过财务金融中介公司)Usefunds,banking,lifeinsuranceandpensions、Depositwiththeintermediaryinthelow-taxjurisdiction、专目敲远顼弹慧。5、DoesChinahaveanti-tax-havenrules?YesInCFCrules6、Whataretheadvantagesofbeingataxhaven?Beingataxhav

36、en,ajurisdictioncanChapter1 havedivisionsofmultinationallocatingthereandemploysomeofthelocalpopulation;浦IC喽泾澹銮蒸。2)transferneededskillstothelocalpopulation;3)goalongwaytoattractingforeigncompanies、7、Whatarethereasonsforsomejurisdictionsdesiringtobetaxhavens?给赖筝御蔺赐贡。Thesameasquestion6、Chapter7Internat

37、ionalTransferPricingandRules1、WhatisInternationaltransferpricing?Transferpricingreferstoakindofnon-marketpricingactiontakenbyrelatedcorporationstoshiftprofitsformhightaxratecountriesorjurisdictionstolowtaxreteregions、邕哪跄蛔创鳄酬。Themainpurposesarereducetaxburdenandaseriesofnon-taxpurposeslike1)occupymar

38、ket2)changethesubsidiaryimageinordertogainotherinterest3)avoidcurrencycontrol4)minimizetheexposetoimportduty5)earnexcessprofit纳融较雉觥鳖醺。2、TakeanexampletoprovethatInternationaltransferpricingcanbeusedtoavoidinternationaltax?峻跃渔春耒既。Forexample,Ahasaproductcanbesoldat1000dollars,butAsoldittoBat100dollars、

39、ThenBwillsellitat1000,900profitwasshifttoB'sountriesorjurisdictions,andBwassetupintaxhaven,thegroupdon'thavetopaymuchtax£官减晴练训量。3、WhatarethemaincontentsofInternationaltransferpricingrules?聚袄榻溃圣蓟巩。Internationaltransferpricingrulesareaseriesoftaxmanagerulesmadebycountriesorgovernmentsinor

40、dertopreventcorporationsparticularlymultinationalcorporationsutilizeInternationaltransferpricingtoavoidtax,whichcausegovernment'staxuu荚of谄蟒t璋。4、Termexplanation:comparableuncontrolledprice;costplus;resaleprice;transactionalnetmarginmethod;profitsplitmethod;comparabilityanalysis诩谴。Chapter8Controll

41、edForeignCorporationandRules1、HowdoesamultinationalfirmuseaCFCtoavoidtax?茎峰钾置雕尔裆。Inmostcases,ChinesefirmstendtonotdistributeorjustdistributealittleprofitfromCFCtoitsparentfirm、While,foreignfirmsusuallylettheprofitstayintheCFC、脓花谍预倭金艮属。2、WhatisCFC?CFCreferstofirmscontrolledbyresidentfirmsandtheyareof

42、tensetinlowtaxrateornotaxreigions、月藤吉莉县浜i蛛飓。3、Whatistherelationshipbetweendeferralsystem(延迟缴纳)andCFCrules?ifttt求金卷炽兽鱼。Thelawofmanycountriesdoesnottaxashareholderofacorporationonthecorporationincomeuntiltheincomeisdistributedasadividend、奇参匾尊旅。Thisdividendcouldbeavoidedindefinitelybyloaningtheearnings

43、totheshareholderwithoutactuallydeclaringadividend、簧到堇阉菌穗飙。TheCFCruleswereintendedtocausecurrenttaxationtotheshareholderwhereincomewasofasortthatcouldbeartificiallyshiftedorwasmadeavailabletotheshareholder、Atthesametime,suchruleweredesignedtointerferewithnormalcommercialpractices、馔意绛金田复咙。4、Whatarethe

44、maincontentsofacountry'sCFCButes?!鳏殓。Themaincontentsofacountry'CFCrulesaretopreventresidents(includingindividualsandfirms)usingcontrolledforeigncorporationtoavoidtaxburden、MJW爷蝶誉。5、WhenwereChina'sCFCrulesestablished?Year200a6、CanyounameanydifferencesbetweenChinaandforeignjurisdictionsfor

45、purposesofCFCrules?俪言氐恨此宁靖伫。?7、MustaforeigncorporationwhichisestablishedinataxhavenandcontrolledbyourresidentsbeaCFCforourtaxpurpose?Why?津蚁馔伶馄攀毁。No、Iftheforeigncorporationis1)asmallcorporation(thetotalprofitayearislessthan5millions);辍脑镖搏叶瘴涟。2)themainincomewasgetfrompositiveoperatingactivities,itwon&

46、#39;beaCFCforourtaxpurpose、脸骐蟒镁见蹿棒。Chapter9ThinCapitalizationandRules1、Whatisthincapitalization?Thincapitalizationisamethodthattaxpayersborrowtoomuchmoneyfromoversearelatedpartyandpaymuchinterest,sothattheycanenjoymuchdeductionbeforetax、Bythisway,theytransferprofitsfromhightaxburdencountriestolowtax

47、burdencountriesorjurisdictions、辆雇温温修静殡。2、 Giveanexampletoprovethatthincapitalizationcanbeusedtoavoidtax、癖军谊言巨货纽鹫。3、 Whatarethemaincontentsofthincapitalizationrules?源渗叹蜘峡寺戮髓。1)Therelationshipbetweenborrowerandlender、2)Thedeterminationofexcessiveinterest、3)Treatmentofexcessiveinterest:deemeddividendandwithholdingtaxislavied、懒簿廉帽抛实蝮。4)?4、WhatarethemainfeaturesoftheUSAthincapitalizationrules?阕媪帮颔嘉。5、TalkaboutthincapitalizationrulesinChinaChinauseALP(arm'slenthprinciple)/fixedDo-EquityRatio/Ear