国际财务管理 英文课件Chap021.pptVIP

Thischapterprovidesabriefintroductiontotheinternationaltaxenvironment.*21-*McGraw-Hill/IrwinCopyright?2012byTheMcGraw-HillCompanies,Inc.Allrightsreserved.InternationalTaxEnvironmentandTransferPricingChapterTwenty-OneChapterOutlineTheObjectivesofTaxationTaxNeutralityTaxEquityTypesofTaxationIncomeTaxWithholdingTaxValue-AddedTaxTheNationalTaxEnvironmentsWorldwideTaxationTerritorialTaxationForeignTaxCreditsOrganizationalStructuresBranchandSubsidiaryIncomePaymentstoandfromForeignAffiliatesTaxHavensControlledForeignCorporationTheObjectivesofTaxation（税收目的）Thetwinobjectivesoftaxationare（税收的两个目的）:Taxneutrality（税收中性）Taxequity（税收公平）TaxNeutrality（税收中性）Ataxschemeistaxneutralifitmeetsthreecriteria:（税收中性的标准有三条）Capitalexportneutrality（资本输出中性）:thetaxschemedoesnotincentivizecitizensmovetheirmoneyabroad.（税收政策不会促使纳税人把钱投入国外）Nationalneutrality（国别中性）:taxableincomeistaxedinthesamemannerbythetaxpayer’snationaltaxauthoritiesregardlessofwhereintheworlditisearned.（不论应税所得是在世界上哪个国家所挣得的，各国税收当局都应以同样的方式征税）Capitalimportneutrality（资本输入中性）:thetaxburdenonanMNCsubsidiaryshouldbethesameregardlessofwhereintheworldtheMNCinincorporated.?（无论跨国公司属于哪个国家，东道国对该跨国公司的分公司所征收的税收应该一视同仁）TaxEquity（税收公平）TaxequitymeansthatregardlessofthecountryinwhichanMNCaffiliateearnstaxableincome,thesametaxrateandtaxduedateshouldapply.（不论跨国公司的分公司从哪个国家取得应税所得，都应适用相同的税率和纳税日期）Theprincipaloftaxequityisdifficulttoapply;theorganizationalformoftheMNCcanaffectthetimingofthetaxliability.（税收公平原则很难得到应用；跨国公司的组织形式会对税收负担的时机选择产生影响）TypesofTaxationIncometaxWithholdingtaxValue-addedtaxIncomeTax（所得税）Anincometaxisataxonpersonalandcorporateincome.（所得税收入来自对个人和公司所得征收）Manycountriesintheworldobtainasignificantportionoftheirtaxrevenuefromincometaxes.（世界上许多国家的税收收入的很大一部分来自于所得税收入）Anincometaxisad