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会计学论文_国际税务制度_代写留学生会计论文

  国际税制作为主要的独立税收管辖制度仍然有它的独特优势,它可以避免双重征税和防止国际间的避税和逃税。它不但能最大程度的保证税收的公平合理性,也能充分平衡跨国纳税人和国家之间的利益分配。

  International taxation system still has its purpose and principal, such as the principal of independent tax jurisdiction, avoid double taxation and prevent international tax avoidance and tax evasion. All above the principal in order to achieve the levy tax is fair and reasonable, which include the cross taxpayers and the distribution of benefit between countries.

  因此,税收管辖权是国际税制中不能改变的一个事实。这最主要的原因是它能导致跨国集团,仅仅作为一个单一的经济体,而不是独立的税收个体来支付应该缴纳的税费。

  Therefore, Tax jurisdiction is a fact that the international tax system cannot be changed, which is the main objective reason leads the multinational group do not pay one tax return instead of several separate tax as a single economic entity.

  然而,跨国公司统一缴纳税款也并不一定拥有其它的优势和好处。在跨国集团中,集团附属的公司一般都在所在国缴纳税款,因为这有利于控股公司对附属公司规范管理的要求。

  However, multinational companies are not uniform to pay tax also has its advantages and benefits. On transnational group, subsidiary companies pay tax in the resident country, which is benefit for holding company has a good understanding for the subsidiary companies.

  With globalization and the progressive removal of barriers to trade, an increasing number of companies develop international activities. However the multinational group always faces the afflictive reality that all their foreign subsidiaries in one or more foreign countries have to be considered as the separate individual to pay the tax as per current international tax system. In this paper we consider the reasons behind this phenomenon and analyze the impact of international taxation on multinational enterprises, thus discuss whether the international tax system should be changed.

  a) International taxation generally refers to the tax treatment of cross-national transactions. Since each nation has its own tax rules and the rules of one nation are rarely perfectly meshed with those of another. In principal, two methods of taxation have been distinguished for direct taxes such as personal and corporate income taxes: the territorial (or source) system of taxation and the worldwide (or residence) system. Regardless of which method of direct taxation is used, the tax code must provide a set of rules determining residency.

  As we all know, the sovereign state is the basic subjects of international law, jurisdiction is one of the fundamental rights of the country. Jurisdiction refers to all sovereign independent countries have exercise their legal rights of all people, things and events within their country, which one of the important properties of national sovereignty. Also, Tax jurisdiction is an important manifestation of national sovereignty in the tax field that it is a sovereign national government to exercise the power to collect tax.



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