国际税收导论.pptxVIP

国 际 税 收International Taxation讲授老师： 姜凌 副教授E-Mail: jling163@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，2007 2.国际税收，杨志清，北京大学出版社，2010 3.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，2012 4. 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 ;;7;Initiator of legislation The Commission has historically had the right of legislative initiative, and Council decisions are taken on the basis of Commission proposals. Watchdog The 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 functions The 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.;11;European Court of Justice （ECJ） Under Art 220, the function of the ECJ is to ensure that in the interpretation and application of the Treaty the law is observed.;1.1.1 国际税收 通常所说的国际税收，是指在开放经济条件下，因纳税人的经济活动扩大到境外以及国与国之间税收法规存在差异或相互冲突而带来的一些税收问题和税收现象。 广义的国际税收 从某一国家的角度，国际税收是一国对纳税人的跨境所得和交易活动课税的法律、法规的总称。 狭义的国际税收;1.1.2 国际税收的本质 国际税收问题作为开放经济条???下的种种税收现象，其背后隐含着的是国与国之间的税收关系。这种国家之间的税收关系是国际税收的本质所在。 国家之间的税收关系主要表现在： 1.国与国之间的税收分配关系 涉及同一课税对象由哪国征税或各征多少税的税收权益划分问题。你？我？进？出？高/低税国？ 2.国与国之间的税收协调 征税是一国的主权 （1）合作性协调 eg 税收协定 （2）非合作性协调 税收的国际竞争 ;1.