国际税法第一章.ppt

Words before this course  Presentation The importance of this course Nationality: China Families live in China. Business firm: USA $200,000 in 2009 Some advices Be careful. Be patient. Be at ease. Reference resource Guojishuishou_0504@126.com PIN:200504 Are you ready? International taxation is the important aspect in the international economics area. It is the result of economy globalization and it is a new tax category when the international economics has developed very fast. Lecture structure Chapter 1: Introduction Chapter 2: Tax Jurisdiction Chapter 3: International Double Taxation Chapter 4: The Elimination of International Double Taxation Chapter 5: International Tax Avoidance Chapter 6: International Anti-Tax Avoidance Chapter 7: International Tax Convention Chapter 8: International Tax Harmonization Chapter 1   Introduction Preface To study the international taxation, we must learn about the emergence and development of international taxation, the concept of international taxation, the object of study, scope and contents of international taxation 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，朱青编，中国人民大学出版社，2001 Contents Section 1: The Emergence and Development of International Taxation Section 2: The Concept of International Taxation Section 3: Some basic tax concepts and the tax system in China Section 4: The Object of Study and the Scope of International Taxation The Emergence and Development of International Taxation Ⅰ. The Emergence of International Taxation Ⅱ. Preconditions of International Taxation Ⅲ. The Development of International Taxation Three phases Ⅰ.The Emergence of International Taxation ⅰ. Prehistoric Age the feudal society direct taxation ⅱ. Brew Period the earlier capitalism indirect taxation ⅲ. Shaping Period the capitalism