第1章-国际税收.pptVIP

Introduction of Teacher 1.Academic Background Undergraduate level:Nanjing University of Science and Technology, EE M.A. Xi’an Jiaotong University, International Finance and Trade M.B.A. Central University of Queensland, Australia Ph.D. Texas Tech University, USA 2.Wrok Experience Joint-venture Commerical Bank Policy Bank University(TA in Texas Tech) Intriduction of Course International Taxation Basic Field Course Bilingual Course Credit Hour: 3/54(18 weeks) Textbook: International Taxation(4th or 5th Edition), Author: Zhuqing, Press of People’ University;International Tax Primer（Chinese and English),中国税务出版社 Requirement of the Course 1. Attendance (5%) 2. Presentation (15%) 8 to 9 groups in total 44 students for teamwork. 3. Midterm Exam (30%） 4. Final (50%） Chapetr One:International Taxation (国际税收导论) 1.1 The Meaning of IT(国际税收的含义) 1.2 The Origin of IT(国际税收问题的产生) 1.3 The Trend of IT(国际税收的发展趋势) 1.1 The Meaning of IT(国际税收的含义 ) 1.1.1 Definition of IT (什么是国际税收) 1.1.2 Implication of IT (国际税收的本质) 1.1 The Meaning of IT(国际税收的含义 ) 1.1.1 What is IT? (什么是国际税收?) IT refers to the difference of tax law in different countries leads to taxpayer’s multinational tax problem and pheonmenon. A. Open economics system (开放经济); B. Tax law is different in different nations(各国税法不同); C. Taxpayer’s business covers different countries (纳税人的经济活动扩大到境外); 1.1 The Meaning of IT(国际税收的含义 ) 1.1.2 Implication of IT (国际税收的本质) Implication of IT lies in relations of different countires in taxation (国家之间的税收关系） 1.1 The Meaning of IT(国际税收的含义 ) Relations of different countires in taxation (国家之间的税收关系）including： 1.How to distribute international taxes among different countires (国与国之间的税收分配关系) That means which countires dominates imposing taxes and how much they get (对同一纳税对象由哪国征税或各征多少税的税收权益划分问题） 2.How to coordinate international taxation (国与国之间的税收协调关系) （1）Cooperative coordination (合作性协调) （2）Noncooperative coordination (非合作性协调) 1.2 The Origin of IT(国际税收问题的产生) 1