商务英语第9单元.pptVIP

Chapter 9 International Accounting and Taxation Key words: 1.levy(V.)/impose:to demand payment of a tax 2.taxpayer:the one who pays the tax 3.multinational company:the company operating across the border 4.double taxation重复征税 5.economic globalization经济全球化 6.branch分公司 7.subsidiary/affiliate子公司 8.tax preference 税收优惠 9.tax avoidance避税 10.bilateral:(an agreement,ect.)made between two sides双边的 11.multilateral多边的 12.financial situation财务状况 13.tax system税制 14. tax jurisdiction 税收管辖权 15.territorial principle：a government only levy taxes on the object of tax coming or existing within its border 属地原则 16.personal principle:a government only levy taxes on the income of its citizen and resident属人原则 Background Knowledge 1.The definition of international taxation. It refers to the international influence of taxation and tax coordination(tax distribution)among different countries. Two basic principles of determing tax jurisdiction: territorial principle personal principle Background Knowledge 2.Tax consideration influence the decisions of the multinational corporations. Background Knowledge 3.Types of the international taxes. 9.2 International Taxation Learning Objectives: 1.Know what is international taxation; 2.Know two general principles of taxation; 3.Know the types of taxes; Learning Objectives: 4.Understand how can the taxes influence the multinational companies’ decisions; 5.Have a general idea about how to reduce the tax burdens by assets depreciation and how to avoid tax by transfer pricing; Learning Objectives: 6.Master key words 、phrases and expressions in this section. 9.2.1 Introduction 1.Tax considerations strongly influence decisions on: ①where to invest;（low-tax countries or areas) ②what form of business organization to employ(branch and subsidiary); ③how to finance( using own funds,borrowing, issuing bonds and stocks); ④when and where to recognize elements of revenues and expenses; ⑤what transfer prices to charge; 2.Characteristics: 1.Taxation