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On the income source to confirm the rules and Its Significance

Author: WangHuiCong
Tutor: CuiWei
School: China University of Political Science
Course: Comparative Law
Keywords: Type of income Income sources Source of income
CLC: F812.42
Type: Master's thesis
Year: 2009
Downloads: 131
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Abstract


The purpose of this article is the description and analysis of U.S. income source rules, rules of origin in China's current income tax law rules, the content and the proposed changes. The article Introduction section is divided into three areas, first, an overview of the importance of income sources in the tax collection to increase the foreign tax limit of tax credit from the taxpayer. Tend to increase incomes from abroad to start, analysis of rules of origin play in the protection of national tax revenue role, in order to demonstrate the significance of this study content. In view of the countries basically take classification to confirm the provisions of the income sources, the second part involving the distinction between income nature of meaning - different types of income for different rules may result in different income source. The third section describes the type of income source rules: formal rules and substantive rules. Convenient but easy to circumvent the formal rules of collection and management, and substantive rules can be traced back to the proceeds of economic source, so the combination of two kinds of regulations in their legislation, as far as possible to reduce taxpayers' tax avoidance space. The first chapter of U.S. source of income rules, described in detail to confirm the various income sources of the general rules and special rules. Residence of the borrower, the interest income for the income source dividend income to the nationality of the company to pay dividends for the source of service income from labor to provide the land, rent, royalties as derived from the property or rights to use land, real estate transfer income from real estate location, movable transfer income as a place of residence from the seller, inventory sales proceeds as the comes from the right to transfer to. The focus of this chapter is an exception to requirements of the various types of income sources - that is, from the perspective of income sources to confirm the income source, these provisions reflect the economic substance of the transaction from the source for the payment of the income as the standard Confirm income. With the development of cross-border transactions, some of the proceeds involved in between inside and outside by income source rules of the basic principle of the division. The second chapter focuses on the problems encountered and the court of the U.S. income sources of the rules applicable in the Inland Revenue Department to solve the problem. First U.S. Internal Revenue Code provisions income in accordance with the type confirm the source, but did not explain the nature of the various \Law enforcement, taxpayers and tax authorities on income type dispute, particularly those involving the proceeds of intangible assets. Explain the transfer of court decisions and tax rules (revenue the rule, hereinafter referred to as Rev.Rul.) By analyzing the transaction structure to provide services, to grant concessions and trading behavior characteristics, and compare the structure of the rights of the parties change, to solve the problem of judgment obtained type. Second, explain the rules of the income sources taken fuzzy standards, court decisions and tax rules, \The main content of the third chapter of the proceeds to confirm the rules. The first part of the legislative background, the second part of the proceeds type one by one to introduce the relevant rules, the third part analyzes the problems and recommendations of Chinese income rules. The main issues to focus on formal rules to allow taxpayers to very likely to take advantage of these provisions inflated outside income. Lack of anti-avoidance provisions and the tax laws, interest, dividends and other passive income rules do not involve economic source for the payment of the proceeds of corporate income. Secondly, sources confirm the rules do not have any contact with other parts of the tax law concept of \In addition, no provisions on how to divide the income type, the application of the rules of origin with uncertainty. Finally, the Chinese tax law also involves the issue of the Enterprise Income Tax Law and Personal Income Tax Law on income source requirements are not uniform. The concluding section reviews the significance of the income source rules, the challenges posed by the development of China's foreign investment to the taxation issue, indicating the lack of rules. In the process of improving China's legislature, we can draw a more mature rules of the United States.

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CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax
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