1、 Chapter 3 International Double Taxation Relief(國(guó)際重復(fù)征稅及其解決辦法) 3.1 The Problem of International Double Taxation 3.1 The Problem of International Double Taxation ( (國(guó)際重復(fù)征稅問(wèn)題的產(chǎn)生國(guó)際重復(fù)征稅問(wèn)題的產(chǎn)生) ) 3.2 The Methods for Relieving 3.2 The Methods for Relieving International Double International Double Taxation

2、Taxation with Same with Same OverlappingOverlapping Jurisdiction to Tax Jurisdiction to Tax ( (避免同種稅收管轄權(quán)重疊所造成的國(guó)際重復(fù)征稅的方法避免同種稅收管轄權(quán)重疊所造成的國(guó)際重復(fù)征稅的方法) ) 3.3 The Methods for Deducting International Double 3.3 The Methods for Deducting International Double Taxation with Different Taxation with Different Ove

3、rlappingOverlapping Jurisdiction to Jurisdiction to Tax (Tax (不同稅收管轄權(quán)重疊所造成的國(guó)際重復(fù)征稅的減除不同稅收管轄權(quán)重疊所造成的國(guó)際重復(fù)征稅的減除方法方法) ) 3.1 The Problem of International Double 3.1 The Problem of International Double Taxation (Taxation (國(guó)際重復(fù)征稅問(wèn)題的產(chǎn)生國(guó)際重復(fù)征稅問(wèn)題的產(chǎn)生) )3.1.1 International Double Taxation (國(guó)際重復(fù)征國(guó)際重復(fù)征稅的含義稅的含義) 3.1.

4、2 The Causes of International Double Taxation of Income (所得國(guó)際重復(fù)征稅產(chǎn)生的所得國(guó)際重復(fù)征稅產(chǎn)生的原因原因) 3.1 The Problem of International Double 3.1 The Problem of International Double Taxation (Taxation (國(guó)際重復(fù)征稅問(wèn)題的產(chǎn)生國(guó)際重復(fù)征稅問(wèn)題的產(chǎn)生) )3.1.1 International double taxation defined (國(guó)際重復(fù)征稅的含義國(guó)際重復(fù)征稅的含義) International double taxa

5、tion (國(guó)際重復(fù)征稅國(guó)際重復(fù)征稅)：The imposition of income taxes by two or more sovereign countries on the same item of income (including capital gains) of the same or different taxable person for the same taxable period. (兩個(gè)或兩個(gè)以上的國(guó)兩個(gè)或兩個(gè)以上的國(guó)家，在同一時(shí)期內(nèi)，對(duì)同一納稅人或不同納稅家，在同一時(shí)期內(nèi)，對(duì)同一納稅人或不同納稅 人的同一課稅對(duì)象征人的同一課稅對(duì)象征收收相同相同或或類似類似的稅

6、收的稅收) Legal internatioal double taxation (法律性重復(fù)征稅法律性重復(fù)征稅) ：兩兩個(gè)或兩個(gè)以上擁有稅收管轄權(quán)的征稅主體對(duì)個(gè)或兩個(gè)以上擁有稅收管轄權(quán)的征稅主體對(duì)同一納稅人同一納稅人的同一的同一課稅對(duì)象同時(shí)行使征稅權(quán)產(chǎn)生的重復(fù)征稅。課稅對(duì)象同時(shí)行使征稅權(quán)產(chǎn)生的重復(fù)征稅。Economic internatioal double taxation (經(jīng)濟(jì)性重復(fù)征稅經(jīng)濟(jì)性重復(fù)征稅) ：兩個(gè)或兩個(gè)以上征稅主體對(duì)兩個(gè)或兩個(gè)以上征稅主體對(duì)不同納稅人不同納稅人的同一課稅對(duì)象同時(shí)行的同一課稅對(duì)象同時(shí)行使征稅權(quán)產(chǎn)生的重復(fù)征稅。使征稅權(quán)產(chǎn)生的重復(fù)征稅。3.1 The Probl

7、em of International Double 3.1 The Problem of International Double Taxation (Taxation (國(guó)際重復(fù)征稅問(wèn)題的產(chǎn)生國(guó)際重復(fù)征稅問(wèn)題的產(chǎn)生) )3.1.2 The Causes of International Double Taxation of Income (所得所得國(guó)際重復(fù)征稅產(chǎn)生的原因國(guó)際重復(fù)征稅產(chǎn)生的原因) 1.Overlapping of same tax jurisdiction (兩國(guó)同種稅收管轄權(quán)交叉重疊兩國(guó)同種稅收管轄權(quán)交叉重疊) Source-source conflicts and res

8、idence-residence conflicts (主要由主要由有關(guān)國(guó)家判定所得來(lái)源地或居民身份的標(biāo)準(zhǔn)相互沖突所造成的有關(guān)國(guó)家判定所得來(lái)源地或居民身份的標(biāo)準(zhǔn)相互沖突所造成的)2.Overlapping of different tax jurisdiction (兩國(guó)不同種稅收管轄權(quán)交叉兩國(guó)不同種稅收管轄權(quán)交叉重疊重疊) (1) Overlapping of residence jurisdiction and source jurisdiction (居民管轄權(quán)與地域管轄權(quán)的重疊居民管轄權(quán)與地域管轄權(quán)的重疊) (2) Overlapping of citizen jurisdiction

9、 and source jurisdiction (公民公民管轄權(quán)與地域管轄權(quán)的重疊管轄權(quán)與地域管轄權(quán)的重疊) (3) Overlapping of citizen jurisdiction and residence jurisdiction (公民管轄權(quán)與居民管轄權(quán)的重疊公民管轄權(quán)與居民管轄權(quán)的重疊) 3.2 The Methods for Relieving 3.2 The Methods for Relieving International Double International Double Taxation with Taxation with Same Same Overla

10、ppingOverlapping Jurisdiction to Tax (Jurisdiction to Tax (避避免同種稅收管轄權(quán)重疊所造成的國(guó)際重復(fù)征稅的方法免同種稅收管轄權(quán)重疊所造成的國(guó)際重復(fù)征稅的方法) )3.2.1 International standard of residence jurisdiction (約束居民管約束居民管轄權(quán)的國(guó)際規(guī)范轄權(quán)的國(guó)際規(guī)范)3.2.2 International standard of source jurisdiction (約束地域管轄權(quán)的國(guó)際約束地域管轄權(quán)的國(guó)際規(guī)范規(guī)范)3.2 The Methods for Relieving 3

11、.2 The Methods for Relieving International Double International Double Taxation with Taxation with Same Same OverlappingOverlapping Jurisdiction to Tax (Jurisdiction to Tax (避避免同種稅收管轄權(quán)重疊所造成的國(guó)際重復(fù)征稅的方法免同種稅收管轄權(quán)重疊所造成的國(guó)際重復(fù)征稅的方法) )3.2.1 International standard of residence jurisdiction (約約束居民管轄權(quán)的國(guó)際規(guī)范束居民管轄權(quán)

12、的國(guó)際規(guī)范)1. For individuals (約束對(duì)自然人行使居民管轄權(quán)的國(guó)際規(guī)范約束對(duì)自然人行使居民管轄權(quán)的國(guó)際規(guī)范) (1)長(zhǎng)期性住所長(zhǎng)期性住所(permanent home) (2)重要利益中心重要利益中心(center of vital interests) (3)習(xí)慣性住所習(xí)慣性住所(habitual abode) (4)國(guó)籍國(guó)籍(nationality)2. For legal entities (約束對(duì)法人行使居民管轄權(quán)的國(guó)際規(guī)范約束對(duì)法人行使居民管轄權(quán)的國(guó)際規(guī)范) The actual place-of-management test is used if judgmen

13、t of legal entities conflicts by two countries (如果兩個(gè)國(guó)家判定法如果兩個(gè)國(guó)家判定法人居民身份的標(biāo)準(zhǔn)發(fā)生沖突，應(yīng)根據(jù)法人的人居民身份的標(biāo)準(zhǔn)發(fā)生沖突，應(yīng)根據(jù)法人的“實(shí)際管理機(jī)構(gòu)所在實(shí)際管理機(jī)構(gòu)所在地地”來(lái)決定由哪個(gè)國(guó)家對(duì)其行駛居民管轄權(quán)來(lái)決定由哪個(gè)國(guó)家對(duì)其行駛居民管轄權(quán))3.2 The Methods for Relieving 3.2 The Methods for Relieving International Double International Double Taxation with Taxation with Same Same O

14、verlappingOverlapping Jurisdiction to Tax (Jurisdiction to Tax (避避免同種稅收管轄權(quán)重疊所造成的國(guó)際重復(fù)征稅的方法免同種稅收管轄權(quán)重疊所造成的國(guó)際重復(fù)征稅的方法) )3.2.2 International standard of source jurisdiction (約束地約束地域管轄權(quán)的國(guó)際規(guī)范域管轄權(quán)的國(guó)際規(guī)范) 1. Business income （經(jīng)營(yíng)所得）（經(jīng)營(yíng)所得）(營(yíng)業(yè)利潤(rùn)營(yíng)業(yè)利潤(rùn))： Test of permanent establishment (常設(shè)機(jī)構(gòu)標(biāo)準(zhǔn)常設(shè)機(jī)構(gòu)標(biāo)準(zhǔn))和和Trade location(

15、交易地交易地點(diǎn)標(biāo)準(zhǔn)）點(diǎn)標(biāo)準(zhǔn)）2. Employment and personal service income （勞務(wù)所得）（勞務(wù)所得） ：Independent personal service and dependent personal service (分獨(dú)立個(gè)人勞務(wù)和非獨(dú)立個(gè)人勞務(wù)分獨(dú)立個(gè)人勞務(wù)和非獨(dú)立個(gè)人勞務(wù)) （居住國(guó)標(biāo)準(zhǔn)，（居住國(guó)標(biāo)準(zhǔn)，P.74）3. Investment income （投資所得）（投資所得） ：Payers country and Beneficiarys country enjoy together (支付人所在國(guó)與受益人所支付人所在國(guó)與受益人所在國(guó)共享，

16、在國(guó)共享，P.75) 4. Property income （財(cái)產(chǎn)所得）（財(cái)產(chǎn)所得）： movable property and immovable property (分動(dòng)產(chǎn)與不動(dòng)產(chǎn)分動(dòng)產(chǎn)與不動(dòng)產(chǎn))(不動(dòng)產(chǎn)所在國(guó)，動(dòng)產(chǎn)的轉(zhuǎn)不動(dòng)產(chǎn)所在國(guó)，動(dòng)產(chǎn)的轉(zhuǎn)讓收益由轉(zhuǎn)讓者的居住國(guó)）讓收益由轉(zhuǎn)讓者的居住國(guó)） 3.3 The Methods for Deducting International Double Taxation 3.3 The Methods for Deducting International Double Taxation with Different with Different Ov

17、erlappingOverlapping Jurisdiction to Tax Jurisdiction to Tax ( (不同稅收管轄權(quán)重疊所造成的國(guó)際重復(fù)征稅的減除方法不同稅收管轄權(quán)重疊所造成的國(guó)際重復(fù)征稅的減除方法) )3.3.1 Deduction method (扣除法扣除法)3.3.2 Relief method (減免法減免法)3.3.3 Exemption method (免稅法免稅法)3.3.4 Credit method (抵免法抵免法)3.3 The Methods for Deducting International Double Taxation with 3.

18、3 The Methods for Deducting International Double Taxation with Different Different OverlappingOverlapping Jurisdiction to Tax Jurisdiction to Tax ( (不同稅收管轄權(quán)重疊所造成的國(guó)際重復(fù)征稅的減除方法不同稅收管轄權(quán)重疊所造成的國(guó)際重復(fù)征稅的減除方法) )3.3.1 Deduction method (扣除法扣除法) The residence country allows its taxayers to claim a deduction for t

19、axes including income taxes,paid to a foreign government in respect of foreign-source income (一國(guó)政府在對(duì)本國(guó)居民的國(guó)外所一國(guó)政府在對(duì)本國(guó)居民的國(guó)外所得征稅時(shí)，允許其將該所得負(fù)擔(dān)的外國(guó)稅得征稅時(shí)，允許其將該所得負(fù)擔(dān)的外國(guó)稅款作為費(fèi)用從應(yīng)稅國(guó)外所得中扣除，只對(duì)款作為費(fèi)用從應(yīng)稅國(guó)外所得中扣除，只對(duì)扣除后的余額征稅法扣除后的余額征稅法)3.3 The Methods for Deducting International Double Taxation with 3.3 The Methods for De

20、ducting International Double Taxation with Different Different OverlappingOverlapping Jurisdiction to Tax Jurisdiction to Tax ( (不同稅收管轄權(quán)重疊所造成的國(guó)際重復(fù)征稅的減除方法不同稅收管轄權(quán)重疊所造成的國(guó)際重復(fù)征稅的減除方法) ) Example for deduction method (扣除法舉例扣除法舉例)： 假定甲國(guó)一居民公司在某納稅年度取得總所假定甲國(guó)一居民公司在某納稅年度取得總所得得100萬(wàn)元，其中來(lái)自于甲國(guó)萬(wàn)元，其中來(lái)自于甲國(guó)(居住國(guó)居住國(guó))的所得的所

21、得70萬(wàn)元，來(lái)自于乙國(guó)萬(wàn)元，來(lái)自于乙國(guó)(非居住國(guó)非居住國(guó))的所得的所得30萬(wàn)元；甲萬(wàn)元；甲國(guó)公司所得稅稅率為國(guó)公司所得稅稅率為40%，乙國(guó)公司所得稅稅率，乙國(guó)公司所得稅稅率為為30%。如甲國(guó)實(shí)行扣除法，分析該公司的納稅。如甲國(guó)實(shí)行扣除法，分析該公司的納稅情況。情況。 3.3 The Methods for Deducting International Double Taxation with 3.3 The Methods for Deducting International Double Taxation with Different Different OverlappingOverl

22、apping Jurisdiction to Tax Jurisdiction to Tax ( (不同稅收管轄權(quán)重疊所造成的國(guó)際重復(fù)征稅的減除方法不同稅收管轄權(quán)重疊所造成的國(guó)際重復(fù)征稅的減除方法) )甲國(guó)公司繳納的乙國(guó)稅款甲國(guó)公司繳納的乙國(guó)稅款(3030%) 9萬(wàn)元萬(wàn)元 甲國(guó)公司來(lái)源于乙國(guó)的應(yīng)稅所得甲國(guó)公司來(lái)源于乙國(guó)的應(yīng)稅所得(309) 21萬(wàn)元萬(wàn)元甲國(guó)公司來(lái)源于本國(guó)的應(yīng)稅所得甲國(guó)公司來(lái)源于本國(guó)的應(yīng)稅所得 70萬(wàn)元萬(wàn)元 甲國(guó)公司境內(nèi)境外應(yīng)稅總所得甲國(guó)公司境內(nèi)境外應(yīng)稅總所得(70十十21) 91萬(wàn)元萬(wàn)元甲國(guó)公司在本國(guó)應(yīng)納稅款甲國(guó)公司在本國(guó)應(yīng)納稅款(9140%) 36.4萬(wàn)元萬(wàn)元甲國(guó)公司實(shí)際共繳

23、納稅款甲國(guó)公司實(shí)際共繳納稅款(9+36.4) 45.4萬(wàn)元萬(wàn)元結(jié)論：緩解但不能免除重復(fù)征稅結(jié)論：緩解但不能免除重復(fù)征稅3.3 The Methods for Deducting International Double Taxation with 3.3 The Methods for Deducting International Double Taxation with Different Different OverlappingOverlapping Jurisdiction to Tax Jurisdiction to Tax ( (不同稅收管轄權(quán)重疊所造成的國(guó)際重復(fù)征稅的減除方法不

24、同稅收管轄權(quán)重疊所造成的國(guó)際重復(fù)征稅的減除方法) )3.3.2 Relief method (減免法減免法) 又稱低稅法，即一國(guó)政府對(duì)本國(guó)居民的國(guó)外所得在又稱低稅法，即一國(guó)政府對(duì)本國(guó)居民的國(guó)外所得在標(biāo)準(zhǔn)稅率的基礎(chǔ)上減免一定比例，按較低的稅率征標(biāo)準(zhǔn)稅率的基礎(chǔ)上減免一定比例，按較低的稅率征稅；對(duì)其國(guó)內(nèi)所得則按正常的標(biāo)準(zhǔn)稅率征稅。稅；對(duì)其國(guó)內(nèi)所得則按正常的標(biāo)準(zhǔn)稅率征稅。只能減輕而不能免除國(guó)際重復(fù)征稅。只能減輕而不能免除國(guó)際重復(fù)征稅。例題：例題：甲國(guó)公司繳納的乙國(guó)稅款甲國(guó)公司繳納的乙國(guó)稅款(3030%) 9萬(wàn)元萬(wàn)元 甲國(guó)公司來(lái)源于乙國(guó)的所得甲國(guó)公司來(lái)源于乙國(guó)的所得 30萬(wàn)元萬(wàn)元 來(lái)源于乙國(guó)的所得來(lái)源于

25、乙國(guó)的所得 運(yùn)用低稅運(yùn)用低稅(3015%) 4.5萬(wàn)元萬(wàn)元 甲國(guó)繳納的來(lái)源于甲國(guó)稅款甲國(guó)繳納的來(lái)源于甲國(guó)稅款(7040%) 28萬(wàn)元萬(wàn)元 甲國(guó)公司實(shí)際共繳納稅款甲國(guó)公司實(shí)際共繳納稅款(9+4.5+28) 41.5萬(wàn)元萬(wàn)元3.3 The Methods for Deducting International Double Taxation with 3.3 The Methods for Deducting International Double Taxation with Different Different OverlappingOverlapping Jurisdiction to T

26、ax Jurisdiction to Tax ( (不同稅收管轄權(quán)重疊所造成的國(guó)際重復(fù)征稅的減除方法不同稅收管轄權(quán)重疊所造成的國(guó)際重復(fù)征稅的減除方法) )3.3.3 Exemption method (免稅法免稅法) Exemption method refers to the residence country allows its taxpayers to claim the exemption for taxes on their foreign-source income.(免稅法是指一國(guó)政府對(duì)本國(guó)居民的國(guó)外所得全部或免稅法是指一國(guó)政府對(duì)本國(guó)居民的國(guó)外所得全部或部分免予征稅部分免予征稅

27、) General limited conditions for Unilateral tax exemption (單邊單邊免稅的一般限定條件免稅的一般限定條件)：1.能夠享受免稅的國(guó)外所得必須來(lái)源于那些課征與本國(guó)能夠享受免稅的國(guó)外所得必須來(lái)源于那些課征與本國(guó)相似所得稅相似所得稅的國(guó)家；的國(guó)家；2.享受免稅的國(guó)外所得一般為本國(guó)納稅人從享受免稅的國(guó)外所得一般為本國(guó)納稅人從國(guó)外分公司國(guó)外分公司取得的利潤(rùn)取得的利潤(rùn)或從參股比重達(dá)到一定比例的或從參股比重達(dá)到一定比例的外國(guó)居民公司外國(guó)居民公司分得的股息、紅利分得的股息、紅利（即（即“參與免稅參與免稅”）；）；3.本國(guó)納稅人的國(guó)外所得若想享受本國(guó)納稅人

28、的國(guó)外所得若想享受“參與免稅參與免稅”，其在國(guó)外企業(yè)，其在國(guó)外企業(yè)持持有股份的時(shí)間有股份的時(shí)間必須達(dá)到規(guī)定的必須達(dá)到規(guī)定的最低限最低限；4.還有一些國(guó)家在實(shí)行還有一些國(guó)家在實(shí)行“參與免稅參與免稅”時(shí)還要求派息公司必須是從事時(shí)還要求派息公司必須是從事制造業(yè)、商業(yè)、銀行業(yè)制造業(yè)、商業(yè)、銀行業(yè)等經(jīng)營(yíng)活動(dòng)的公司。等經(jīng)營(yíng)活動(dòng)的公司。3.3 The Methods for Deducting International Double Taxation with 3.3 The Methods for Deducting International Double Taxation with Differen

29、t Different OverlappingOverlapping Jurisdiction to Tax Jurisdiction to Tax ( (不同稅收管轄權(quán)重疊所造成的國(guó)際重復(fù)征稅的減除方法不同稅收管轄權(quán)重疊所造成的國(guó)際重復(fù)征稅的減除方法) )Exemption methods for the countries exert progressive income tax (免稅法在實(shí)行累進(jìn)所得稅免稅法在實(shí)行累進(jìn)所得稅的國(guó)家有兩種做法的國(guó)家有兩種做法)：1.Full exemption method (全部免稅法全部免稅法)：一國(guó)政府對(duì)：一國(guó)政府對(duì)本國(guó)居民的國(guó)外所得不予征稅，并且在

30、確定對(duì)其國(guó)內(nèi)本國(guó)居民的國(guó)外所得不予征稅，并且在確定對(duì)其國(guó)內(nèi)所得征稅的稅率時(shí)也不考慮這筆免于征稅的國(guó)外所得。所得征稅的稅率時(shí)也不考慮這筆免于征稅的國(guó)外所得。2. Progressive exemption method (累進(jìn)免稅法累進(jìn)免稅法)：一：一國(guó)政府對(duì)本國(guó)居民的國(guó)外所得不予征稅，但在確定對(duì)國(guó)政府對(duì)本國(guó)居民的國(guó)外所得不予征稅，但在確定對(duì)其國(guó)內(nèi)所得征稅的稅率時(shí)，要將這筆免于征稅的國(guó)外其國(guó)內(nèi)所得征稅的稅率時(shí)，要將這筆免于征稅的國(guó)外所得與國(guó)內(nèi)所得匯總一并考慮。所得與國(guó)內(nèi)所得匯總一并考慮。 3.3 The Methods for Deducting International Double Tax

31、ation with 3.3 The Methods for Deducting International Double Taxation with Different Different OverlappingOverlapping Jurisdiction to Tax Jurisdiction to Tax ( (不同稅收管轄權(quán)重疊所造成的國(guó)際重復(fù)征稅的減除方法不同稅收管轄權(quán)重疊所造成的國(guó)際重復(fù)征稅的減除方法) ) Example for exemption method (免稅法舉例免稅法舉例)： 假定甲國(guó)一居民公司在某納稅年度中總所得假定甲國(guó)一居民公司在某納稅年度中總所得100萬(wàn)元

32、，其萬(wàn)元，其中來(lái)自居住國(guó)甲國(guó)的所得中來(lái)自居住國(guó)甲國(guó)的所得70萬(wàn)元，來(lái)自來(lái)源國(guó)乙國(guó)的所萬(wàn)元，來(lái)自來(lái)源國(guó)乙國(guó)的所得為得為30萬(wàn)元。為簡(jiǎn)化起見(jiàn)，假定甲國(guó)實(shí)行全額累進(jìn)稅率，萬(wàn)元。為簡(jiǎn)化起見(jiàn)，假定甲國(guó)實(shí)行全額累進(jìn)稅率，其中，應(yīng)稅所得其中，應(yīng)稅所得61萬(wàn)元萬(wàn)元80萬(wàn)元的適用稅率為萬(wàn)元的適用稅率為35%，81萬(wàn)元萬(wàn)元100萬(wàn)元的適用稅率為萬(wàn)元的適用稅率為40%；來(lái)源國(guó)乙國(guó)實(shí)行；來(lái)源國(guó)乙國(guó)實(shí)行30%的比例稅率?，F(xiàn)計(jì)算該公司應(yīng)向甲國(guó)繳納多少稅款的比例稅率。現(xiàn)計(jì)算該公司應(yīng)向甲國(guó)繳納多少稅款。 3.3 The Methods for Deducting International Double Taxation w

33、ith 3.3 The Methods for Deducting International Double Taxation with Different Different OverlappingOverlapping Jurisdiction to Tax Jurisdiction to Tax ( (不同稅收管轄權(quán)重疊所造成的國(guó)際重復(fù)征稅的減除方法不同稅收管轄權(quán)重疊所造成的國(guó)際重復(fù)征稅的減除方法) )Full exemption method (全部免稅法全部免稅法) ：甲國(guó)對(duì)來(lái)自乙國(guó)的甲國(guó)對(duì)來(lái)自乙國(guó)的30萬(wàn)元所得不予征稅，只對(duì)國(guó)內(nèi)萬(wàn)元所得不予征稅，只對(duì)國(guó)內(nèi)所得所得70萬(wàn)元按適用稅率征

34、稅。萬(wàn)元按適用稅率征稅。 甲國(guó)應(yīng)征所得稅額甲國(guó)應(yīng)征所得稅額7035%24.5(萬(wàn)元萬(wàn)元) Progressive exemption method (累進(jìn)免稅累進(jìn)免稅法法)：甲國(guó)根據(jù)該公司的總所得甲國(guó)根據(jù)該公司的總所得100萬(wàn)元，找出其適用稅萬(wàn)元，找出其適用稅率是率是40%，然后用，然后用40%的稅率乘以國(guó)內(nèi)所得的稅率乘以國(guó)內(nèi)所得70萬(wàn)元，萬(wàn)元，求得該公司應(yīng)繳居住國(guó)稅額。求得該公司應(yīng)繳居住國(guó)稅額。甲國(guó)應(yīng)征所得稅額甲國(guó)應(yīng)征所得稅額7040%28(萬(wàn)元萬(wàn)元) 3.3 The Methods for Deducting International Double Taxation with 3.3 T

35、he Methods for Deducting International Double Taxation with Different Different OverlappingOverlapping Jurisdiction to Tax Jurisdiction to Tax ( (不同稅收管轄權(quán)重疊所造成的國(guó)際重復(fù)征稅的減除方法不同稅收管轄權(quán)重疊所造成的國(guó)際重復(fù)征稅的減除方法) )3.3.4 Credit method (抵免法抵免法) Foreign taxes paid by a resident taxpayer on foreign-source income general

36、ly reduce domestic taxes payable by the amount of the foreign tax (全全稱為外國(guó)稅收抵免法，即一國(guó)政府在對(duì)本國(guó)居稱為外國(guó)稅收抵免法，即一國(guó)政府在對(duì)本國(guó)居民的國(guó)外所得征稅時(shí)，允許其用國(guó)外已納的稅民的國(guó)外所得征稅時(shí)，允許其用國(guó)外已納的稅款沖抵在本國(guó)應(yīng)繳納的稅款，從而實(shí)際征收的款沖抵在本國(guó)應(yīng)繳納的稅款，從而實(shí)際征收的稅款只為該居民應(yīng)納本國(guó)稅款與已納外國(guó)稅款稅款只為該居民應(yīng)納本國(guó)稅款與已納外國(guó)稅款的差額的差額) 抵免法可以有效地免除國(guó)際重復(fù)征稅。抵免法可以有效地免除國(guó)際重復(fù)征稅。 3.3 The Methods for Deductin

37、g International Double Taxation with 3.3 The Methods for Deducting International Double Taxation with Different Different OverlappingOverlapping Jurisdiction to Tax Jurisdiction to Tax ( (不同稅收管轄權(quán)重疊所造成的國(guó)際重復(fù)征稅的減除方法不同稅收管轄權(quán)重疊所造成的國(guó)際重復(fù)征稅的減除方法) )3.3.4 Credit method (抵免法抵免法) 1.Limitation of credit (抵免限額抵免限額

38、) 2.Direct credit and Indirect credit (直接抵免與直接抵免與間接抵免間接抵免)3.Exchange rate of foreign tax credit (外國(guó)稅外國(guó)稅收抵免的匯率問(wèn)題收抵免的匯率問(wèn)題)4.Cost allocation (費(fèi)用分?jǐn)傎M(fèi)用分?jǐn)?5.Tax sparing credit (稅收饒讓抵免稅收饒讓抵免)3.3 The Methods for Deducting International Double Taxation with 3.3 The Methods for Deducting International Double T

39、axation with Different Different OverlappingOverlapping Jurisdiction to Tax Jurisdiction to Tax ( (不同稅收管轄權(quán)重疊所造成的國(guó)際重復(fù)征稅的減除方法不同稅收管轄權(quán)重疊所造成的國(guó)際重復(fù)征稅的減除方法) ) 1.Limitation of credit (抵免限額抵免限額) Common credit :各國(guó)為了保證本國(guó)的稅收利益，各國(guó)為了保證本國(guó)的稅收利益，都實(shí)行普通抵免（有限額的抵免）。即規(guī)定本國(guó)都實(shí)行普通抵免（有限額的抵免）。即規(guī)定本國(guó)應(yīng)納稅款的抵免額不能超過(guò)國(guó)外所得按照居住國(guó)應(yīng)納稅款的抵免額不

40、能超過(guò)國(guó)外所得按照居住國(guó)稅率計(jì)算的稅率計(jì)算的應(yīng)納稅額應(yīng)納稅額(抵免限額抵免限額)。 抵免限額是允許納稅人抵免本國(guó)稅款的抵免限額是允許納稅人抵免本國(guó)稅款的最高數(shù)最高數(shù)額額，但不一定等于納稅人的實(shí)際抵免額。，但不一定等于納稅人的實(shí)際抵免額。 Excess credit can transfer to next year (超超限抵免額一般可以向以后年度結(jié)轉(zhuǎn)限抵免額一般可以向以后年度結(jié)轉(zhuǎn))。3.3 The Methods for Deducting International Double Taxation with 3.3 The Methods for Deducting Internation

41、al Double Taxation with Different Different OverlappingOverlapping Jurisdiction to Tax Jurisdiction to Tax ( (不同稅收管轄權(quán)重疊所造成的國(guó)際重復(fù)征稅的減除方法不同稅收管轄權(quán)重疊所造成的國(guó)際重復(fù)征稅的減除方法) ) Formular of limitation of credit (抵免限抵免限額計(jì)算公式額計(jì)算公式) Per-country limitation:分國(guó)抵免限額分國(guó)抵免限額=境內(nèi)、境外總境內(nèi)、境外總所得按居住國(guó)稅法計(jì)算的應(yīng)納稅總額所得按居住國(guó)稅法計(jì)算的應(yīng)納稅總額來(lái)源于某外國(guó)

42、的來(lái)源于某外國(guó)的所得額所得額/境內(nèi)、境外所得總額境內(nèi)、境外所得總額 （分國(guó)別進(jìn)行計(jì)算）（分國(guó)別進(jìn)行計(jì)算）Overall limitation: 綜合抵免限額綜合抵免限額 = 境內(nèi)、境外總所得境內(nèi)、境外總所得按居住國(guó)稅法計(jì)算的應(yīng)納稅總額按居住國(guó)稅法計(jì)算的應(yīng)納稅總額來(lái)源于境外的所來(lái)源于境外的所得總額得總額/境內(nèi)、境外所得總額境內(nèi)、境外所得總額 （各國(guó)所得加總）（各國(guó)所得加總）綜合抵免限額（或分國(guó)抵免限額）綜合抵免限額（或分國(guó)抵免限額）=全部境外所得（或全部境外所得（或某外國(guó)所得）某外國(guó)所得）居住國(guó)稅率居住國(guó)稅率 （比例稅率情況下，非（比例稅率情況下，非累進(jìn)制）累進(jìn)制）3.3 The Methods

43、 for Deducting International Double Taxation with 3.3 The Methods for Deducting International Double Taxation with Different Different OverlappingOverlapping Jurisdiction to Tax Jurisdiction to Tax ( (不同稅收管轄權(quán)重疊所造成的國(guó)際重復(fù)征稅的減除方法不同稅收管轄權(quán)重疊所造成的國(guó)際重復(fù)征稅的減除方法) ) 抵免限額舉例：抵免限額舉例： 1.在甲國(guó)的總公司在甲國(guó)的總公司A和其設(shè)在乙國(guó)和丙國(guó)的分公司和其

44、設(shè)在乙國(guó)和丙國(guó)的分公司B、C都都為盈利，納稅情況如下，用兩種方法計(jì)算抵免限額及總公為盈利，納稅情況如下，用兩種方法計(jì)算抵免限額及總公司應(yīng)向甲國(guó)繳納的稅額：司應(yīng)向甲國(guó)繳納的稅額：國(guó)家國(guó)家企業(yè)企業(yè)應(yīng)稅所得應(yīng)稅所得（萬(wàn)元）（萬(wàn)元）所在國(guó)稅率所在國(guó)稅率（%）已納外國(guó)所已納外國(guó)所得稅額（萬(wàn)得稅額（萬(wàn)元）元）甲國(guó)甲國(guó)總公司總公司A 100050乙國(guó)乙國(guó)分公司分公司B 1006060丙國(guó)丙國(guó)分公司分公司C 10040403.3 The Methods for Deducting International Double Taxation with 3.3 The Methods for Deducting

45、International Double Taxation with Different Different OverlappingOverlapping Jurisdiction to Tax Jurisdiction to Tax ( (不同稅收管轄權(quán)重疊所造成的國(guó)際重復(fù)征稅的減除方法不同稅收管轄權(quán)重疊所造成的國(guó)際重復(fù)征稅的減除方法) )(1)按綜合限額法計(jì)算抵免限額按綜合限額法計(jì)算抵免限額 綜合抵免限額綜合抵免限額 （120050%）（100+100）/1200 100萬(wàn)元萬(wàn)元 B公司與公司與C公司已納外國(guó)稅額公司已納外國(guó)稅額(60十十40) 100萬(wàn)萬(wàn)元元 實(shí)際抵免額實(shí)際抵免額 100

46、萬(wàn)元萬(wàn)元 A公司抵免后應(yīng)納居住國(guó)稅額公司抵免后應(yīng)納居住國(guó)稅額(600100) 500萬(wàn)萬(wàn)元元 3.3 The Methods for Deducting International Double Taxation with 3.3 The Methods for Deducting International Double Taxation with Different Different OverlappingOverlapping Jurisdiction to Tax Jurisdiction to Tax ( (不同稅收管轄權(quán)重疊所造成的國(guó)際重復(fù)征稅的減除方法不同稅收管轄權(quán)重疊所造成的

47、國(guó)際重復(fù)征稅的減除方法) )(2)按分國(guó)限額法計(jì)算抵免限額按分國(guó)限額法計(jì)算抵免限額 乙國(guó)抵免限額乙國(guó)抵免限額(110050%100/1100) 50萬(wàn)元萬(wàn)元 丙國(guó)抵免限額丙國(guó)抵免限額(110050%100/1100) 50萬(wàn)元萬(wàn)元 允許乙國(guó)實(shí)際抵免額允許乙國(guó)實(shí)際抵免額 50萬(wàn)元萬(wàn)元 允許丙國(guó)實(shí)際抵免額允許丙國(guó)實(shí)際抵免額 40萬(wàn)元萬(wàn)元 抵免后抵免后A公司應(yīng)納居住國(guó)稅額公司應(yīng)納居住國(guó)稅額(6005040) 510萬(wàn)元萬(wàn)元 在國(guó)外分公司都盈利的情況下，綜合抵免限額法對(duì)納稅人較有在國(guó)外分公司都盈利的情況下，綜合抵免限額法對(duì)納稅人較有利，但對(duì)甲國(guó)政府不利?？偡止径家U納利，但對(duì)甲國(guó)政府不利?？偡止径?/p>

48、要繳納600萬(wàn)元。萬(wàn)元。3.3 The Methods for Deducting International Double Taxation with 3.3 The Methods for Deducting International Double Taxation with Different Different OverlappingOverlapping Jurisdiction to Tax Jurisdiction to Tax ( (不同稅收管轄權(quán)重疊所造成的國(guó)際重復(fù)征稅的減除方法不同稅收管轄權(quán)重疊所造成的國(guó)際重復(fù)征稅的減除方法) )2.上例中，上例中，C公司虧損公司虧損50

49、萬(wàn)元，甲國(guó)萬(wàn)元，甲國(guó)A公司所有來(lái)源的應(yīng)稅所得公司所有來(lái)源的應(yīng)稅所得（1000+100-50）=1050萬(wàn)元；萬(wàn)元；A公司抵免前應(yīng)納居住國(guó)總稅公司抵免前應(yīng)納居住國(guó)總稅額（額（1050 50%)=525萬(wàn)元。萬(wàn)元。(1)按綜合限額法計(jì)算按綜合限額法計(jì)算 綜合抵免限額綜合抵免限額 525（100-50）/1050 25萬(wàn)元萬(wàn)元 實(shí)際抵免額（實(shí)際抵免額（B公司已納外國(guó)稅款公司已納外國(guó)稅款60萬(wàn)元）萬(wàn)元） 25萬(wàn)元萬(wàn)元 A公司抵免后應(yīng)納居住國(guó)稅額公司抵免后應(yīng)納居住國(guó)稅額(52525) 500萬(wàn)元萬(wàn)元 3.3 The Methods for Deducting International Double T

50、axation with 3.3 The Methods for Deducting International Double Taxation with Different Different OverlappingOverlapping Jurisdiction to Tax Jurisdiction to Tax ( (不同稅收管轄權(quán)重疊所造成的國(guó)際重復(fù)征稅的減除方法不同稅收管轄權(quán)重疊所造成的國(guó)際重復(fù)征稅的減除方法) )(2)按分國(guó)限額法計(jì)算。按分國(guó)限額法計(jì)算。 分國(guó)計(jì)算的應(yīng)稅總額：（分國(guó)計(jì)算的應(yīng)稅總額：（1000+100）50%=550萬(wàn)元萬(wàn)元 乙國(guó)抵免限額乙國(guó)抵免限額(550100/

51、1100) 50萬(wàn)元萬(wàn)元 由于由于C公司在丙國(guó)的經(jīng)營(yíng)虧損，所以不存在抵免問(wèn)題。公司在丙國(guó)的經(jīng)營(yíng)虧損，所以不存在抵免問(wèn)題。 A公司抵免后應(yīng)納居住國(guó)稅額公司抵免后應(yīng)納居住國(guó)稅額(52550) 475萬(wàn)元萬(wàn)元 當(dāng)納稅人的國(guó)外分公司有虧損的情況下，采用分國(guó)限額法較有當(dāng)納稅人的國(guó)外分公司有虧損的情況下，采用分國(guó)限額法較有利，但對(duì)甲國(guó)政府不利。利，但對(duì)甲國(guó)政府不利。3.3 The Methods for Deducting International Double Taxation with 3.3 The Methods for Deducting International Double Taxati

52、on with Different Different OverlappingOverlapping Jurisdiction to Tax Jurisdiction to Tax ( (不同稅收管轄權(quán)重疊所造成的國(guó)際重復(fù)征稅的減除方法不同稅收管轄權(quán)重疊所造成的國(guó)際重復(fù)征稅的減除方法) ) 我國(guó)目前對(duì)企業(yè)和個(gè)人外國(guó)稅收抵免限額的計(jì)算主要采我國(guó)目前對(duì)企業(yè)和個(gè)人外國(guó)稅收抵免限額的計(jì)算主要采用分國(guó)限額法。用分國(guó)限額法。 分國(guó)限額法，手續(xù)繁雜，可分國(guó)限額法，手續(xù)繁雜，可防止防止納稅人用在高稅率國(guó)家納稅人用在高稅率國(guó)家已繳納的超限額稅額去填補(bǔ)低稅率國(guó)家的不足部分；綜已繳納的超限額稅額去填補(bǔ)低稅率國(guó)家的不

53、足部分；綜合限額法手續(xù)簡(jiǎn)單，但可能導(dǎo)致納稅人的避稅。我國(guó)采合限額法手續(xù)簡(jiǎn)單，但可能導(dǎo)致納稅人的避稅。我國(guó)采用分國(guó)限額法。用分國(guó)限額法。 企業(yè)所得稅：分國(guó)不分項(xiàng)企業(yè)所得稅：分國(guó)不分項(xiàng) 個(gè)人所得稅：分國(guó)分項(xiàng)個(gè)人所得稅：分國(guó)分項(xiàng)3.3 The Methods for Deducting International Double Taxation with 3.3 The Methods for Deducting International Double Taxation with Different Different OverlappingOverlapping Jurisdiction to

54、Tax Jurisdiction to Tax ( (不同稅收管轄權(quán)重疊所造成的國(guó)際重復(fù)征稅的減除方法不同稅收管轄權(quán)重疊所造成的國(guó)際重復(fù)征稅的減除方法) )2. 2.Direct credit and Indirect credit (直接抵免與直接抵免與間接抵免間接抵免)（1）直接抵免）直接抵免 指居住國(guó)的納稅人用其直接繳納的外國(guó)稅款沖指居住國(guó)的納稅人用其直接繳納的外國(guó)稅款沖抵在本國(guó)應(yīng)繳納的稅額。抵在本國(guó)應(yīng)繳納的稅額。 用直接抵免法計(jì)算應(yīng)納居住國(guó)稅額的公式為用直接抵免法計(jì)算應(yīng)納居住國(guó)稅額的公式為 ： 應(yīng)納居住國(guó)稅額應(yīng)納居住國(guó)稅額(居住國(guó)所得居住國(guó)所得+來(lái)源國(guó)所得來(lái)源國(guó)所得)居住國(guó)稅率實(shí)際抵免

55、額居住國(guó)稅率實(shí)際抵免額納稅人全部所得納稅人全部所得居住國(guó)稅率實(shí)際抵免額居住國(guó)稅率實(shí)際抵免額 3.3 The Methods for Deducting International Double Taxation with 3.3 The Methods for Deducting International Double Taxation with Different Different OverlappingOverlapping Jurisdiction to Tax Jurisdiction to Tax ( (不同稅收管轄權(quán)重疊所造成的國(guó)際重復(fù)征稅的減除方法不同稅收管轄權(quán)重疊所造成的國(guó)

56、際重復(fù)征稅的減除方法) ) Example (直接抵免法舉例直接抵免法舉例) 假定甲國(guó)一居民公司在某納稅年度獲得總所假定甲國(guó)一居民公司在某納稅年度獲得總所得得10000萬(wàn)元。其中，來(lái)自本國(guó)所得萬(wàn)元。其中，來(lái)自本國(guó)所得8000萬(wàn)萬(wàn)元，來(lái)自乙國(guó)元，來(lái)自乙國(guó)(來(lái)源國(guó)來(lái)源國(guó))分公司所得分公司所得2000萬(wàn)元。萬(wàn)元?，F(xiàn)計(jì)算該公司在采用抵免法時(shí)應(yīng)向甲國(guó)繳納現(xiàn)計(jì)算該公司在采用抵免法時(shí)應(yīng)向甲國(guó)繳納多少稅款。多少稅款。 3.3 The Methods for Deducting International Double Taxation with 3.3 The Methods for Deducting In

57、ternational Double Taxation with Different Different OverlappingOverlapping Jurisdiction to Tax Jurisdiction to Tax ( (不同稅收管轄權(quán)重疊所造成的國(guó)際重復(fù)征稅的減除方法不同稅收管轄權(quán)重疊所造成的國(guó)際重復(fù)征稅的減除方法) ) 1）當(dāng)甲國(guó)適用稅率為）當(dāng)甲國(guó)適用稅率為30%、乙國(guó)為、乙國(guó)為30%，兩國(guó)稅率相等，兩國(guó)稅率相等時(shí)，甲國(guó)政府允許該公司用已納全部乙國(guó)所得稅沖抵甲時(shí)，甲國(guó)政府允許該公司用已納全部乙國(guó)所得稅沖抵甲國(guó)總公司的應(yīng)納稅額。國(guó)總公司的應(yīng)納稅額。總所得按甲國(guó)稅率計(jì)算的應(yīng)納稅

58、額總所得按甲國(guó)稅率計(jì)算的應(yīng)納稅額 (1000030%) 3000萬(wàn)元萬(wàn)元分公司已納乙國(guó)稅額分公司已納乙國(guó)稅額(200030%) 600萬(wàn)元萬(wàn)元實(shí)際抵免額實(shí)際抵免額 600萬(wàn)元萬(wàn)元總公司得到抵免后應(yīng)向甲國(guó)總公司得到抵免后應(yīng)向甲國(guó) 繳納的稅額繳納的稅額(3000600) 2400萬(wàn)元萬(wàn)元 3.3 The Methods for Deducting International Double Taxation with 3.3 The Methods for Deducting International Double Taxation with Different Different Overlap

59、pingOverlapping Jurisdiction to Tax Jurisdiction to Tax ( (不同稅收管轄權(quán)重疊所造成的國(guó)際重復(fù)征稅的減除方法不同稅收管轄權(quán)重疊所造成的國(guó)際重復(fù)征稅的減除方法) ) 2）當(dāng)甲國(guó)稅率為）當(dāng)甲國(guó)稅率為30%、乙國(guó)稅率為、乙國(guó)稅率為20%時(shí)，該時(shí)，該總公司僅能按實(shí)納外國(guó)稅款進(jìn)行抵免，在實(shí)行稅總公司僅能按實(shí)納外國(guó)稅款進(jìn)行抵免，在實(shí)行稅收抵免后，還要就乙國(guó)所得按照兩國(guó)稅率差額，收抵免后，還要就乙國(guó)所得按照兩國(guó)稅率差額，向甲國(guó)補(bǔ)交其稅收差額。向甲國(guó)補(bǔ)交其稅收差額?？偹冒醇讎?guó)稅率計(jì)算的應(yīng)納稅額總所得按甲國(guó)稅率計(jì)算的應(yīng)納稅額(1000030%) 300

60、0萬(wàn)元萬(wàn)元分公司已納乙國(guó)稅額分公司已納乙國(guó)稅額(200020%) 400萬(wàn)元萬(wàn)元乙國(guó)稅收抵免限額乙國(guó)稅收抵免限額(200030%) 600萬(wàn)元萬(wàn)元實(shí)際抵免額實(shí)際抵免額 400萬(wàn)元萬(wàn)元總公司抵免后應(yīng)向甲國(guó)繳納稅額總公司抵免后應(yīng)向甲國(guó)繳納稅額(3000400) 2600萬(wàn)元萬(wàn)元 3.3 The Methods for Deducting International Double Taxation with 3.3 The Methods for Deducting International Double Taxation with Different Different OverlappingO