國際稅收課后習題答案

1、Chapter11.whatisInternationalTaxWhatdoesitmainlyaddress(探討)InternationalTaxisasciencefocusingonaserioustaxissuesresultingfromdifferentconflictingtaxrulesmadebyparticularcountriesjurisdictionsresolutions(決議).International

2、taxinaboardsencecoversnotonlyincomebutalsoturnovertaxesetc.2.TalkaboutdifferencesbetweenChinaUSAontaxationsystem1)TheUSAisacountrywithincometaxesasamajtaxwhileinChinawehaveturnovertaxesasourimptanttaxes.2)Thefederalgover

3、nmentstategovernmentlocalgovernmentoftheUSAhaveprettyrightstocollecttaxeswhiletherightstocollecttaxesaremostlycontrolledincentralgovernment.3)TheUSAusecomprehensiveincometaxsystemdeductfeesreferstodifferentsituation.Chin

4、auseitemizedincometaxsystem.4)Intherespectofestatetaxrealestatetaxisthemainlyobjecttobetaxed.3.OndifferencesamongMacauChinaContinentHongKongfthepurposeoftaxfeaturesaccdingtotable11)ThecpateincometaxratesinChinaContinenti

5、sthehighestinthesethreeto25%.ThetaxbaseofChinaContinentIswldwidewhiletheothersareterritial.2)InChinaContinentwehavetaxesfinterestroyaltiestechnicalfeesmanagementfees(allofthemare10%fnonresident20%fresident)whiletheothers

6、don’thavethem.3)ChinaContinenthavevalueaddedtaxwhiletheothersdon’thavethem.4.OndifferencesamongUKChinaContinentSpainfthepurposeofCpateincometaxaccdingtotable21)Spainhasthehighestcpatetaxrateto32.5%.2)UKdoesn’ttaxfmanyinc

7、omewhichChinaContinentSpainwilltaxsuchasCapitalgainsbranchprofitsdividendstechnicalfeesmanagementfees.5.OndifferencesamongChinaContinentfeignjurisdictionsfthepurposeofwithholdingtaxesaccdingtotable31)Fbranchprofitsintere

8、sttechnicalfeesmanagementfeesmostjurisdictionsdon’tcollecttaxexceptIrel(collectfinterest)ChinaContinent.2)ExceptSwitzerlfederaltaxratesofdividendsinterestare35%higherthanChinaContinentotherjurisdictions’withholdingtaxrat

9、esaremostlylowerequaltoChinaContinent.investmentbroad.Butitmaycauseinternationaltaxavoidance.(缺點：可能造成國際避稅)Internationaltransferpricing:Internationaltransferpricingisaveryimptantwayfmultinationalcompanytoavoidinternationa