国际税收第1章.ppt

国际税收第1章.ppt国际税收International Taxation讲授老师: 姜凌副教授E-Mail: jling163@
参考书目:
(第四版),葛惟熹,中国财政经济出版社,2007
,杨志清,北京大学出版社,2010
(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
国际税收的含义
国际税收问题的产生
国际税收的发展趋势

什么是国际税收
国际税收的本质
国家税收是国家凭借政治权力,在其管辖权范围内按照税收法律和法规,强制地、无偿地取得财政收入。其性质是强制参与国民收入分配,因此体现了一定的分配关系。
国际税收是否也是一种强制课征形式?是否是国际组织凭借一种超国家的政治权力取得收入的工具? EU
7
Initiator of legislation
mission has historically had the right of legislative initiative, and Council decisions are taken on the basis mission proposals.
Watchdog
mission acts as the ‘Watchdog’ of the munity, either through enforcement proceedings or through its role petition law.
mission is often called the Executive of munity.
Representative, administrative and financial functions
mission 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 munity 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 mission proposals)
Conclude agreements with foreign countries;
Jointly decide budget with Parliament.