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1、目錄目錄1.1themeaningofinternationaltaxation1.1themeaningofinternationaltaxation1.1.1What’sinternationaltaxation1.1.2theattributeofinternationaltaxation1.1.3theconnectiondifferencebetweeninternationaltaxationnationaltaxation
2、1.2thenominationofinternationaltaxation1.2.1theclassificationsofinternationaltaxation1.2.2theimpactoftaxtointernationaleconomicactivities1.2.3thedevelopmentofinternationaleconomythenominationofinternationaltaxation1.3the
3、developmenttrendofinternationaltaxation2.1thetypesofjurisdictionsofincometax2.1.1what’staxjurisdiction2.1.2thepresentconditionsoftaxjurisdictionsindifferentcountries.2.2thejudgmentnmsoninhabitanttaxpayer2.2.1thejudgmentn
4、msonresidentidentityofnaturalpersons2.2.2thejudgmentnmsonresidentidentityoflegalentity2.3thejudgmentsnmsonsourceplacesofincome2.3.1businessincome2.3.2serviceincome2.3.3investmentincome2.3.4propertyincome2.4theobligationt
5、opaytaxbetweenresidentnonresidenttaxpayer2.4.1Theobligationtopaytaxfresidenttaxpayers2.4.2Theobligationtopaytaxfnonresidenttaxpayers3.1thenominationofinternationaldoubletaxation3.1.1What’sinternationaldoubletaxation3.1.2
6、Thereasonsofinternationaldoubletaxation3.2theavoidancewaystointernationaldoubletaxationbecauseofoverlapofthesametaxjurisdictions3.2.1Theinternationalnmsofbindingresidenttaxjurisdictions3.2.2Theinternationalnmsofbindingge
7、ographicaltaxjurisdictions3.3theexemptionwaystointernationaldoubletaxationbecauseofoverlapofdifferenttaxjurisdictions3.3.1taxdeductionmethod3.3.2taxallowancemethod3.3.3taxexemptionmethod3.3.4taxcreditmethod4.1What’sinter
8、nationaltaxevasion4.1.1Themeaningoftaxevasion4.1.2What’sinternationaltaxevasion4.1.3Thecausesofinternationaltaxevasion4.2Internationaltaxheaven4.2.1What’sinternationaltaxheaven4.2.2Thetypesofinternationaltaxheaven4.2.3Th
9、enontaxacteristicsofinternationaltaxheaven4.3TransferpricingWhat’stransferpricing5.1Mainwaysofinternationaltaxevasion5.1.1Transferprofitusingtransferpricing5.1.2Abuseofinternationaltaxtreaty5.1.3Transferpropertyusingthef
10、msoftrust5.1.4ganizationofinternalinsurancecompany5.1.5Thincapitalization5.1.6theusefulganizationfmsofcompany5.1.7Emigratetoavoidbeingthetaxpayerofthecountrywithhightaxrate5.2Taxplanningintransnationalcpations5.2.1Usethe
11、internationalintermediatesharecontrolledcompanytoevadetax5.2.2Usetheinternationalintermediatefinancialcompanytoevadetax5.2.3Usetheinternationalintermediatetradecompanytoevadetax5.2.4Usetheinternationalintermediatelicense
12、companytoevadetax8.3.8Regulationofexchangingtaxinfmation9.1theprinciplesoffeigntax9.1.1theprincipleofpreference9.1.2theprincipleofequality9.1.3theprincipleofmaximumtaxburden9.2thepreferentialmeasuresftaxofdevelopingcount
13、ry9.2.1thefmsoftaxpreferentialmeasures9.2.2theconditionsofenjoyingtaxpreferentialmeasures9.3Problemsshouldbenoticedofattractingfeigninvestmentindevelopingcountry10.1Thewldcodinationoftariffsystem10.1.1thewldcodinationoft
14、ariffrate10.1.2thewldcodinationofreviewingmethodsofcompositionassessableprice10.2Thewldcodinationofjurisdictionsfdomesticcommodity10.2.1thejurisdictionfthedomesticcommoditylevy10.2.2themethodsofavoidingdoubletaxation10.2
15、.3therefundproblemsofVATinChina10.2.4theprincipleofconsumptionplaceofnumericalproducts10.3Theregionalintegrationofeconomythewldcodinationofcommoditylevy10.3.1thereasonsofregionalintegrationofeconomy10.3.2thestatusofinter
16、nationalcodinationfcommoditylevyintheintegrationofeconomy10.3.3thecodinationoftariffintheintegrationofeconomy10.3.4thecodinationofdomesticcommodityintheintegrationofeconomyChapter1Overviewofinternationaltaxation1.1themea
17、ningofinternationaltaxation1.2thenominationofinternationaltaxation1.3thedevelopmenttrendofinternationaltaxation1.1themeaningofinternationaltaxation1.1.1What’sinternationaltaxation1.1.2theattributeofinternationaltaxation1
18、.1.3theconnectiondifferencebetweeninternationaltaxationnationaltaxation1.1.1what’sinternationaltaxationIngenerallyspeakinginternationaltaxationreferstosometaxproblemstaxenvironmentsundertheconditionofopeningeconomybecaus
19、eoftworeasons.Firstthetaxpayers’economicactivitieshaveexpedtotheoutsideoftheboundaries.Secondthereexistdifferenceconflictbetweenthetaxlawsregulationsindifferentcountries.1.1.2theattributeofinternationaltaxationAstosomuch
20、taxenvironmentsundertheconditionofopeningeconomytheproblemsofinternationaltaxationisinfactreferredtothetaxrelationshipbetweendifferentcountries.Thetaxrelationshipbetweencountriesisjusttheattributeofinternationaltaxation.
21、Thetaxrelationshipbetweencountriescanberevealedmainlyinthenexttworespects.1.Thetaxdistributionrelationshipbetweendifferentcountries.2.Thetaxcodinationrelationshipbetweendifferentcountries.(1)Cooperativecodination(2)nonco
22、operativecodination1.1.3theconnectiondifferencebetweeninternationaltaxationnationaltaxationthedifferencebetweeninternationaltaxationnationaltaxationisasfollows.1.Nationaltaxationisafcedcollectionfmbasedonthestatepolitica
23、lpowerbutinternationaltaxationisthetaxenvironmentstaxrelationderivedfromnationaltaxwhichisnotafcedcollectionfmmeanwhile.2.Nationaltaxinvolvestheequitydistributionrelationshipbetweencountrytaxpayersbutinternationaltaxatio
24、ninvolvesthetaxequitydistributioncodinativerelationshipbetweendifferentcountriesbecauseoftheinteractionofdifferentcountries’taxsystems.3.Nationaltaxcanbeclassifiedasdifferentcategiesoftaxesaccdingtoitsobjectsoftaxation.A
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