NO.PZ2018091705000054
问题如下:
Wang is a Country A citizen and working in Country B. Country A claims residence jurisdiction and Country B claims source jurisdiction. The tax rate is 35% and 40% in Country A and Country B. Tax liability under deduction method is:
选项:
A.0.4
B.0.35
C.0.61
解释:
C is correct.
考点:Double taxation
解析:在deduction method下,residence jurisdiction的国家只允许本国公民用在收入来源国缴纳的税费抵减其应税额,相当于只能抵扣税基,还是需要交纳公民税收,即:
属地原则不是就居住在本国的居民征税么?那么,解题思路不应该是如下?
0.35(作为A公民缴纳的本国税费)+0.4*(1-0.35)(作为B国居民获得的抵税优惠后,再需要缴纳的税)=0.61
纳税人并不是B国的公民,只是居民。解析讲的是公民诶。