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Jingdong book

“一带一路”发展战略涉税问题概览

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Jingdong book

“一带一路”发展战略涉税问题概览

Name: “一带一路”发展战略涉税问题概览
Brand: Jingdong book
SKU: 3110219791
Price: 52.66 USD
Availability: OutOfStock

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★ “一带一路”沿线国家（57个国家）税制介绍
★ “一带一路”相关税收法律法规
★ 企业“走出去”典型案例及解决方案
★ 我国与“一带一路”沿线国家所签税收协定（股息、利息、特许权使用费、税收饶让、税种范围、居民、常设机构等条款）的对比

Content Description

2013年9月和10月，国家主席习近平在出访中亚和东南亚国家期间，先后提出共建“丝绸之路经济带”和“21世纪海上丝绸之路”（简称“一带一路”）的重大倡议，要求主动发展与沿线国家的经济合作伙伴关系，共同打造政治互信、经济融合、文化包容的利益共同体、命运共同体和责任共同体。
为配合国家发展战略的实施，中国注册税务师同心服务团组织编写了本书。本书编写过程中，上海德勤税务师事务所有限公司和北京威科亚太信息技术有限公司就相关内容提供了专业支持。

Author Description

中国注册税务师同心服务团，是贯彻落实中央统战部《关于在统一战线实施“同心”行动的意见》，经中央统战部同意、国家税务总局批准，于2013年8月22日正式成立的行业公益性组织。在中央统战部、国家税务总局指导下，中国注册税务师同心服务团践行“抓好‘同心’教育、突出‘同心’实践、注重‘同心’实效、促进行业健康发展”的宗旨，是发挥行业人才知识优势，开展专业性和非专业性公益活动，积极履行社会责任，服务社会主义建设和税收事业，树立行业良好形象的重要载体。
注册税务师行业是知识密集、技术密集、高智能服务型行业，在维护社会市场经济秩序、维护国家税收利益和纳税人合法权益等方面发挥着重要作用。截至2014年年底，全行业共有税务师事务所5451家，注册税务师120714人，从业人员10万多人，行业经营收入超过143亿元，与律师、注册会计师行业组成全国三大经济鉴证类行业。
中国注册税务师同心服务团由各省分团、志愿单位（税务师事务所）和志愿者组成。同心服务团成立后致力于发挥专业优势，举办系列集中与分散相结合的专业性和非专业性公益活动，如“营改增”、“新三板”公益大讲堂和对贫困学生的资助等。经济新常态下，配合“一带一路”国家战略的提出，组织编写此书，旨在宣传税收政策，为“走出去”企业和有意愿”走出去”企业提供很好的税务专业服务。

Catalogue

第一篇 “一带一路”沿线国家税制介绍
阿尔巴尼亚
阿联酋
阿曼
阿塞拜疆
埃及
爱沙尼亚
巴基斯坦
巴勒斯坦
（略）
第二篇我国与“一带一路”沿线国家所签税收协定对比
表2-1股息条款对比表
表2-2利息条款对比表
表2-3特许权使用费条款对比表
表2-4消除双重征税方法（税收饶让）条款对比表
表2-5税种范围条款对比表
（略）
第三篇 “一带一路”相关税收法律法规
第一章出口退税
第一节出口退（免）税政策
第二节出口征税政策
第三节日常管理和其他规定
第四节出口退（免）税企业分类管理
第五节货物贸易外汇管理制度
第二章企业所得税
第一节境外居民企业税源管理
第二节境外所得税收处理
第三节境外所得税收抵免
第三章境外注册中资控股企业
第一节基本规定
第二节非境内注册居民企业的税收规定
第四章居民企业报告境外投资和所得
第一节基本规定
第二节居民企业参股外国企业
第五章对外支付
第一节基本规定
第二节需办理税务备案的事项
第三节无需办理税务备案的事项
第四节如何办理备案手续
第五节税务机关审查
第六节外汇支付
第六章转让定价风险
第一节概述
第二节特别纳税调整
第三节成本分摊协议
第四节受控外国企业
第五节资本弱化
第六节一般反避税
第七节预约定价安排
第七章境外税务纠纷解决
第一节国际税收争端解决机制
第二节可以申请启动相互协商程序的情形
第三节相互协商程序管理机构
第四节终止相互协商程序情形
第五节撤回相互协商申请
第六节缔约对方主管当局请求启动的相互协商程序
第七节税务总局主动向缔约对方请求启动的相互协商程序
第八节协议的执行及法律责任
第八章境外投资项目核准和备案
第九章境外投资外汇管理
第四篇税务师事务所相关案例和产品简介

Book Abstract

《“一带一路”发展战略涉税问题概览》：
格鲁吉亚采用以下5种定价方式判断价格是否符合公平交易原则：可比非受控价格法、转售价格法、成本加成法、净利润率法，以及利润分割法。定价方法根据经合组织转让定价方式确定。
资本弱化对于债资比超过3：1的一般公司（或者债资比超过5：1的租赁公司）适用资本弱化规定。资本弱化规定不适用金融机构、总收入低于200000格鲁吉亚拉里的公司、利息费用不超过总应纳税利润（扣除利息费用前）20%的公司，以及个体企业（除非税务机关核定其债务超过其拥有的资产市场价值的3倍）。
受控外国公司无
其他无
披露要求无
征管与合规性要求
纳税年度公历年度
合并纳税无
申报要求格鲁吉亚实施自我评税制。年度所得税申报表须在纳税年度结束后次年的4月1日前提交。申报表提交截止日期可延期最多3个月。预缴税款需分次支付。
罚款对未在税务机关登记、未能或逾期提交申报表、逾期支付税款、隐瞒纳税义务将施以罚款。
裁定就某一业务的税务结果可向税务机关申请裁定。
个人税
征税原则居民纳税人需就其来源于境内的所得纳税。非居民纳税人只需就其来源于格鲁吉亚的所得纳税。居民纳税人从居民企业取得的股息和利息，免予征收个人所得税。
居民纳税人居民纳税人是指在任何连续12个月内在格鲁吉亚实际停留超过183天的个人，或在一个纳税年度中在格鲁吉亚驻外国家机关服务的个人。
申报主体每位已注册的个人纳税人须提交一份独立的申报表。但是，一个家庭可以提交一份房产税联合申报表。
应纳税所得包括雇佣所得、股息与利息、特许权使用费、退休金、租金、资产处置收益和独立活动所得（这包括营业所得，譬如个体企业所得）。
资本利得商业活动产生的资本利得属于营业所得。与商业活动无关的私有资产的转让收入可不计税，前提是所有人持有该资产2年以上。资本利得包含在总收入中，在扣除相关费用后征收20%的税。
扣除与减免个体企业商业活动的相关费用可以在税前扣减。除此之外，没有个人税前扣除或减免规定。
税率包含雇佣福利在内的雇佣所得适用20%的统一税率。个体企业所得按照不动产所得适用税率为20%。股息与利息的适用税率为5%。
……

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Jingdong book

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