国际税收-优质课件.pptxVIP

International taxation ;Content ; 一 .What is international taxation;2. the Definition of International Tax; 3. The Basic Elements of International Taxation;Object of taxation;Object of taxation ;3.the Scope of International Tax;4.Two Dimensions of International Tax;5.Conception analysis; 二.The essence of international taxation;三 . In the designing of its international tax rules, a country should seek to advance the following four goals: getting its fair share of revenue from cross border transactions promoting fairness enhancing the competitiveness of the domestic economy capital-export and capital-import neutrality ;四.The principle of fairness ;2. Equity of tax burden: Fairness is achieved by imposing equal tax burdens on taxpayers with equal income, without reference to the source of income, and by making these burdens commensurate with the ability to pay of taxpayers. ;The principle of efficiency ; 五 Major topics of international taxation