为什么会有双重征税.ppt

为什么会有双重征税？ Why does double taxation exist？ 基本类型 第一，税制性双重征税是因为复税制引起的重复征税； 第二，法律性双重征税是因不同征税主体对同一纳税人的同一纳税客体征税而引起的； 第三，经济性双重征税是因对不同的纳税人有经济联系的同一经济渊源征税所引起的，通常是指对两个不同的纳税人就同一项所得或财产征收两次或者两次以上的税收的现象。 涉及跨国所得的双重征税，主要是指法律性和经济性国际双重征税。 概念 国际双重征税：是指某一或不同征税主体如果对某一或不同的征税对象或税收同时进行了两次或两次以上征税。 Double taxation: Double taxation is the levying of tax by two or more jurisdictions on the same declared income,asset or financial transaction. Fundamental type Tax Double Taxation Tax double taxation because of complex tax system caused by repeated taxation; Juridical Double Taxation Juridical Double Taxation refers to that comparable taxes are imposed on the same taxpayers with respect to the same subject and for identical periods by two or more tax authorities in conflict. Economic Double Taxation Taxes are imposed on two or more taxpayers who are different in law but related each other in economy with respect to the same subject 不同类型的产生原因 国际双重征税原因就是由于国家之间的税收管辖权在同一征税对象或同一税源上重复行使权力而发生的法律冲突。 （1）法律性国际双重征税的产生的两个原因：纳税人收入的国际化以及各国所得税制的普及化；各国行使税收管辖权之间的冲突。 （2）经济性国际双重征税的原因：同一所得先征了一次公司所得税，然后又征了一次个人所得税，这种两次征所得税行为即重叠征税。如果公司和股东不在同一国，就出现了国际重叠征税。 Reasons Two reasons for the law of international double taxation of income tax: international and national income tax system popularization; exercise the tax revenue jurisdiction in the conflict between countries The reason of international double taxation economic: the same income from a corporate income tax, and levy a personal income tax, the income tax act two times overlap taxation. If the company and shareholders are not in the same country, appeared the overlap Taxation 国际双重征税的影响 ①损害跨国纳税人的经济利益。 ②违背了国际经济贸易的公平税赋原则。 ③影响发达国家剩余资金跨国流动。 1.The damage to the economic interests of transnational taxpayers. 2. violates the fair tax principle of international economy and trade. 3.The influence of surplus capital flows in developed countries. 避免国际双重征税的方法 豁免法。　　豁免法又称免税法，即行使居民居住管辖权的国家对本国居民取得来自国外的所得免予征税。它是以承认非居住国（外国籍国）地域管辖权的独占为前提的。