“Foreign TaxS ystenzs”是為適應財政稅收學科雙語教學的需要而編寫的教材，主要介紹了美國、英國、法國、德國、澳大利亞、日本、印度、巴西等國家和歐盟及東非主要國家的稅收制度。本課程是財政稅收專業(yè)本科生在學習和掌握了稅收基礎理論和中國稅制的基礎上需要學習的一門主干課程，同時也可作為其他財經類專業(yè)本科生的選修課程。 考慮到英語的普及程度及雙語教學的需要，《外國稅制/高等學校財政學類專業(yè)主要課程教材》采用全英文編寫，書后附有詞匯表，旨在讓學生更好地掌握外國稅制中涉及的相關專業(yè)詞匯及專業(yè)的表達方法。
Chapter 1 Tax System in the United
States of America
Introduction
1.The structure of taxation in the USA
1.1 Overview of the federal tax system
1.2 Main federal taxes
1.3 State taxes
1.4 Local government taxes
2.Tax administration
2.1 Federal administration
2.2 State administrations
2.3 Local administrations
3.Tax reform
Exercises
Chapter 2 Tax System in the European
Union
Introduction
1.Direct taxation
1.1 Overview
1.2 Company taxation
1.3 Taxation for individuals
2.Indirect taxation
2.I Overview
2.2 Value added tax
2.3 Excise duties
2.4 Tax exemptions
3.Administrative cooperation
3.1 Exchange of information
3.2 Other forms of administrative
cooperation
3.3 Background
Exercises
Chapter 3 Tax System in the United
Kingdom
Introduction
1.Overview of tax system in the United
Kingdom
1.1 Residence and domicile
1.2 Examples of non-dom status
2.Main taxes in the United Kingdom
2.I Individual income tax
2.2 Inheritance tax
2.3 Council tax
2.4 Value added tax (VAT)
2.5 Corporate tax
2.6 Business rates
2.7 National insurance contributions
2.8 Capital gains tax
3.Tax administration
4.Tax reform
Exercises
Chapter 4 Tax System in France
Introduction
1.Overview of French tax structure and tax
system
1.1 Central government
……
Chapter 5 Tax System in Germany
Chapter 6 Tax System in Australia
Chapter 7 Tax System in Japan
Chapter 8 Tax System in India
Chapter 9 Tax System in East African Countries
Chapter 10 Tax System in Brazil
Words and Phrases
In relations with non-EU countries， to avoid double taxation， non-taxation or the distortion of competition， the EU countries may consider:
(1) the place of supply of certain services situated within their territory as being situated outside the EU， if effective use and enjoyment takes place outside the EU;
(2) the place of supply of certain services situated outside the EU as being situated within the EU country， if effective use and enjoyment takes place within their territory.
The place of importation of goods is the EU country where the goods are located when they enter the EU.
2. 2. 1.6 Chargeable event and chargeability of VAT
Except a number of specifically listed cases， the chargeable event for tax occurs and tax becomes chargeable when the goods or services are provided.
In the case of intra-EU acquisition of goods， the chargeable event occurs when the acquisition is made and the tax becomes chargeable on the 15th day of the month following the acquisition. However，if an invoice is issued before that date， the tax becomes chargeable on the date the invoice is issued.
However， from 1 January 2013， VAT shall become chargeable on issue of the invoice， or on expiry of the time limit if no invoice has been issued by that time.
In the case of the importation of goods， the chargeable event occurs and tax becomes chargeablewhen the goods are introduced into an EU country.
2. 2. 1. 7 Taxable amount
In respect of the supply of goods and services and the intra-EU acquisition of goods， the taxable amount includes everything which constitutes consideration obtained by the supplier for transactions by the customer. This includes subsidies directly linked to the price of these transactions. The amount also includes taxes， duties， levies and charges (excluding the VAT itself) and incidental expenses charged by the supplier to the customer but excludes certain price reductions， rebates and price
discounts and repayments of expenses incurred.
In the case of importations of goods， the taxable amount is the value for customs purposes. It includes taxes， duties， levies and other charges due outside the EU country of importation， and those due by reason of the importation ( excluding the VAT itself) and incidental expenses (packing， transport， etc.) .
2. 2. 1. 8 Rates of VAT
Taxable transactions are taxed at the rates and under the conditions set by the EU country where they take place. The standard rate of VAT is set as a percentage of the taxable amount which， until 31 December 2015 ， may not be less than 15o-/o .
EU countries may apply one or two reduced rates of not less than 5% . The reduced rates may only be applied to supplies of goods and services in the categories listed in Annex III to the VAT directive.
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