国际税收
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作者陈卫国 著
出版社知识产权出版社
ISBN9787513042352
出版时间2016-09
装帧平装
开本16开
定价68元
货号1201408382
上书时间2024-11-24
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作者简介
陈卫国，靠前关系学院副教授、硕士生导师，2002年11月至2005年1月，厦门大学财政系博士后；2005年2月至2007年1月，密歇根大学法学院访问学者；2007年4月至6月，台湾大学法学院访问教授。代表性作品有：《税法基础理论》（合著）、《美国联邦税收程序》、《财政法基本原则论纲》。
目录
Chapter 1Backgrounds
I Introduction
II Why taxation
III Optimal taxation
IV Goals of international tax rules
V Current taxation system of China: an overview ［=§ 6 I］
Chapter 2Tax treaties and model tax conventions
I Important role of international tax treaties
II Treaty as main source of international laws
III Legal nature and general effect of tax treaties
IV Objectives of tax treaties
V Model tax conventions
VI Interpretation of tax treaties
VII Multilateral conventions or provisions involving tax matters
VIII Multilateral forums and coordinators on tax matters
Chapter 3Jurisdiction to tax
I Introduction
II Categories of ‘jurisdiction to tax’
III General income tax liabilities under Chinese domestic laws［=§ 6 II］
IV Residence rules: defining ‘resident’
V Resident in Chinese tax laws ［=§ 6 III］
VI Source rules: determination of ‘source jurisdiction’ and source taxation
VII Source taxation in Chinese laws ［=§ 6 IV］
VIII Tax jurisdictions: conclusion
IX Bilateral modes helpful to resolve conflicts of jurisdictions
Chapter 4Double taxation and its relief
I International double taxation defined
II Causes of IDT
III General approach to relieve double taxation
IV Relief mechanism (1): deduction method
V Relief mechanism (2): exemption method
VI Relief mechanism (3): credit method
VII Tax sparing
VIII Relief of double taxation under Chinese laws ［=§ 6 V］
Chapter 5Tax avoidance and anti-avoidance rules
I Important terms
II Causes of international tax avoidance
III Balance of tax avoidance and countermeasures: ethics of tax avoidance, and justification of anti-avoidance measures
IV Basic elements and ways of tax avoidance
V Overview of anti-avoidance methods
VI Thin capitalisation and thin capitalisation rules
VII Use of tax deferral and CFC rules
VIII Transfer pricing and its prevention
IX Treaty shopping and anti-shopping clauses
X Hybrid mismatch and anti-hybrid rules
XI (International) tax planning and international coordination
XII Special tax adjustments under Chinese laws: anti-avoidance rules on enterprise income tax ［=§ 6 VI］
XIII Conclusion: international tax law framework
Chapter 6Chinas international taxation administration
I Current taxation system of China: an overview ［=§ 1 V］
II General income tax liabilities under Chinese domestic laws［=§ 3 III］
III Resident in Chinese tax laws ［=§ 3 V］
IV Source taxation in Chinese laws ［=§ 3 VII］
V Relief of double taxation under Chinese laws ［=§ 4 VIII］
VI Special tax adjustments under Chinese laws: anti-avoidance rules on enterprise income tax ［=§ 5 XII］
References
内容摘要
本教材考察了体现于众多税收条约和靠前法的连贯一致的靠前税收体系，以及其作为靠前法重要组成部分的路径，无论是基于条约还是基于惯例。其实践性内涵还在于：各国不能任意它们喜欢的靠前税收规则，而只能在靠前税收体系的背景下运作。当靠前法随时间的迁移发生变化时，这个体系也会同样发生变化。因此，单边行动虽然不是没有可能，但是也会受到限制，各国通常都不愿采取违反这个体系基本准则的单边行动，阐释了靠前税收体系的结构，也详尽分析了美国税法如何体现其根本准则。
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