商务英语第九单元.ppt

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1、Chapter9InternationalAccountingandTaxationKeywords:1.levy(V.)/impose:todemandpaymentofatax2.taxpayer:theonewhopaysthetax3.multinationalcompany:thecompanyoperatingacrosstheborder4.doubletaxation重复征税5.economicglobalization经济全球化6.branch分公司7.subsidiary/affiliat

2、e子公司8.taxpreference税收优惠9.taxavoidance避税10.bilateral:(anagreement,ect.)madebetweentwosides双边的11.multilateral多边的12.financialsituation财务状况13.taxsystem税制14.taxjurisdiction税收管辖权15.territorialprinciple：agovernmentonlylevytaxesontheobjectoftaxcomingorexistingwithi

3、nitsborder属地原则16.personalprinciple:agovernmentonlylevytaxesontheincomeofitscitizenandresident属人原则BackgroundKnowledge1.Thedefinitionofinternationaltaxation.Itreferstotheinternationalinfluenceoftaxationandtaxcoordination(taxdistribution)amongdifferentcountrie

4、s.Twobasicprinciplesofdetermingtaxjurisdiction:territorialprinciplepersonalprincipleBackgroundKnowledge2.Taxconsiderationinfluencethedecisionsofthemultinationalcorporations.BackgroundKnowledge3.Typesoftheinternationaltaxes.taxdirecttaxes(can’tbeshifted)inco

5、metaxesindirecttaxes(canbeshifted)consumptiontaxes9.2InternationalTaxationLearningObjectives:1.Knowwhatisinternationaltaxation;2.Knowtwogeneralprinciplesoftaxation;3.Knowthetypesoftaxes;LearningObjectives:4.Understandhowcanthetaxesinfluencethemultinationalc

6、ompanies’decisions;5.Haveageneralideaabouthowtoreducethetaxburdensbyassetsdepreciationandhowtoavoidtaxbytransferpricing;LearningObjectives:6.Masterkeywords、phrasesandexpressionsinthissection.9.2.1Introduction1.Taxconsiderationsstronglyinfluencedecisionson:①

7、wheretoinvest;（low-taxcountriesorareas)②whatformofbusinessorganizationtoemploy(branchandsubsidiary);③howtofinance(usingownfunds,borrowing,issuingbondsandstocks);④whenandwheretorecognizeelementsofrevenuesandexpenses;⑤whattransferpricestocharge;2.Characterist

8、ics:1.Taxationisthelargestexpenseofmostbusinessesexceptcostofgoods;2.Managementhaslimitedcontrolovertaxexpenses;3.Nationaltaxsystemsarediverseandcomplex;(the15membersofEU;thedifferentrulesregardingthet