国际税收第1章.pptxVIP

国 际 税 收International Taxation讲授老师： 姜凌 副教授E-Mail: mailto:jling163@163.comjling163@163.com 参考书目：1.国际税收学(第四版)，葛惟熹，中国财政经济出版社，20072.国际税收，杨志清，北京大学出版社，20103.世界税收发展研究报告(2011)，中国国际税收研究会，中国税务出版社，20124. ACCA: Taxation 1 导论2 所得税的税收管辖权3 国际重复征税及解决方法4 国际避税概论5 国际避税方法6 转让定价的税务管理7 其他反避税法规与措施8 国际税收协定9 商品课税的国际税收问题第1章 国际税收导论 1.1 国际税收的含义 1.2 国际税收问题的产生 1.3 国际税收的发展趋势1.1国际税收的含义 1.1.1 什么是国际税收1.1.2 国际税收的本质国家税收是国家凭借政治权力，在其管辖权范围内按照税收法律和法规，强制地、无偿地取得财政收入。其性质是强制参与国民收入分配，因此体现了一定的分配关系。国际税收是否也是一种强制课征形式？是否是国际组织凭借一种超国家的政治权力取得收入的工具？EUThe institutions of the European CommunityCommissionCouncil of European Union (formerly the Council of Ministers )European ParliamentCourt of JusticeCommission’s FunctionsInitiator of legislation‘Watchdog’ExecutiveRepresentative, administrative and financial functionsInitiator of legislationThe Commission has historically had the right of legislative initiative, and Council decisions are taken on the basis of Commission proposals.WatchdogThe Commission acts as the ‘Watchdog’ of the European Community, either through enforcement proceedings or through its role in competition law.The Commission is often called the Executive of the Community. Representative, administrative and financial functionsThe Commission has a number of representative, administrative and financial functions: It represents the Member States in negotiations with non-Member States; It is responsible for the administration of Community funds.Council of European Union (formerly the Council of Ministers )The purpose of the Council of European Union is to represent the national interest.Its functions are to : Take general policy decisions; Ensure that objectives set out in the Treaty are attained; Ensure co-ordination of general economic policies of Member States; Take decisions (generally based on Commission proposals) Conclude agreements with foreign countries; Jointly decide budget with Parliament.Functions of European ParliamentSupervisory functionParticipation in legislative processBudgetary powersSpec