国际税收词汇

中文 税收分配 国际税务协调 国际税收分配 国际税制趋同 全球税收论坛 第一章 导论 跨国纳税人 流转税 特别财产税 一般财产税 双边关税协定 关税优惠 关税同盟 财政豁免 反补贴税 反倾销税 无差别待遇 税收管辖权 课税权主体 课税主体 课税客体 对物税 对人税 土地税 土地闲置税 房产税 车船税 第二章 个人所得税 公司所得税 企业所得税 外商投资企业和外国企业所得税 租赁所得税 工资薪金税 未分配利润税 社会保险税 财富税 英文 Tax appointment International coordination International convergence tax 含义 affair International tax appointment tax system Global Forum on Taxation International taxpayer Circulation tax Specific property tax General property tax Bilateral tariff agreement Tariff preference Tariff customs union Financial exemption Anti-allowance duties Anti-dumping duties Non-disicrimination tax jurisdiction subject of taxing power subject of taxation object of taxation taxes on things taxes on persons land tax land holding tax house tax vehicle and boat duty individual income tax or personal income tax corporation income tax enterprise income tax income tax with foreign investment and foreign enterprises lease income tax payroll tax undistributed profit tax social security contribution wealth tax 资本税 继承税 赠与税 应税收益或所得 综合税制 分类税制 跨国一般经常所得 跨国超额所得 标准销售利润率法 超额利润税 跨国资本利得 跨国一般动态财产价值 跨国一般静态财产价值 税制性重复征税 法律性重复征税 经济性重复征税 第三章 归属征税原则 从源征税原则 地域管辖权 居民管辖权 公民管辖权 收入来源地管辖仅 跨国权益所得 跨国独立劳动所得 跨国非独立劳动所得 第四章 跨国退休金所得 跨国政府服务所得 跨国董事费所得 跨国表演家和运动员所得 capital levy inheritance tax gift tax taxable income general or comprehensive tax system classified tax system international general constant income international excess income method of standard profit rate of sales excess profit tax international capital gains international general property value on dynamism international general property value on stationary tax systematic double taxation juridical or legal double taxation economic double taxation attribution taxation rule source taxation rule area jurisdiction resident jurisdiction Citizen jurisdiction source jurisdiction international legal right income from international income from independent personal labour international income from dependent personal labour international income from pensions international income governmental services international income directors fees international income artistes and athletes from from from 跨国教师和研究人员所得 跨国学生、学徒和 实习生所得 注册费 执照费 合同签证费 化验证书费 专利权特许证费 矿山管理费 石油产品提成 第五章国际重复征税及其外延扩大的免除规范 预提所得税 免税方法 全额免税法 累进免税法 避税地 扣除方法 抵免方法 抵免限额 合并累进抵免 综合限额 分国限额 分项限额 股息扣除法 分劈税率法 税收一体化 税收饶让抵免 影子税收抵免 第七章 国际避税、逃税与避税地 第八章税收筹划 国际避税 国际逃税 国际避税地 自由港 自由区 保税区 税收筹划 节税 税式支出 免税技术 免税机构 international income from teachers and researchers international income from students、apprentices and practisers registration fee fee of permit fee of signature contract fee for analysis certificate fee for patent license mine management fee deduct a percentage from petroleum products withholding income tax method of tax exemption method of full exemption method of exemption tax haven method of tax deduction method of tax credit limit of tax credit combined progressive credit comprehensiveness limit line—state limit line—item limit dividend deduction split—rate tax integration tax sparing credit shadow tax credit。 International Tax Avoidance International Tax Evasion International Tax Havens free port free zone bounded area tax planning tax saving tax expenditure tax exemption technique exempt establishments progression 减税技术 税率差异技术 分劈技术 扣除技术 抵免技术 延期纳税技术 退税技术 税收流亡 税收难民 第九章和第十章常用避税方式 临时移民 积累中心 滥用税收协定 直接导管公司 踏脚石导管公司 五分结构 资本输出中性 资本输入中性 联属企业 第十一章 常用避税方式——转让定价 关联企业 公司集团内部定价 公司内部定价 公司间定价 转让定价 转让价格 正常交易价格 正常交易原则 总利润原则 合理原则 外国基地公司 信箱公司 第十二章 控股公司 离岸基金 个人持股信托公司 可比非受控价格法 转售价格法 成本加价法 交易利润法 利润分割法 tax reduction technique splitting technique deduction technique tax credit technique rates difference technique deferral payment technique tax repayment technique， tax exiles tax refugees provisional immigrants accumulation center treaty shopping abuse of treaty direct conduit companies stepping stone companies quintet structure capital export neutrality capital import neutrality Affiliated enterprises associated enterprises Related enterprises Intra-group pricing Intra-corperate pricing Inter-corperate pricing Transfer pricing Transfer price Arm’s length prices Arm’s length principle Gross profit principle Reasonableness prin foreign base company letter-box company holding company off-shore-funds personal company holding conduit or trust 第十三和第十四章 CPU, comparable uncontrolled price method Resale price method Cost plus method Transactional profit method Profit split method 贡献分析法 余值分析法 交易净利润率法 安全港规则 税收优惠待遇 第十五章涉外税收负担 税收歧视待遇 全面优惠原则 特定优惠原则 国际税收协定 contribution analysis residual analysis Transactional method safe haven rule net margin the preferential treatment of taxation the discriminative treatment of taxation Overall Principle Specific Principle Preferential Preferential International tax convention 第十六章和第十七章国际税收协定 关于对所得和资本避免双重征税的协定范本 Model Convention for the Avoidance of Double Taxation with Respect to Taxes on Income and on Capital Model Double Taxation Convention between Developed and Developing Countries standing body business presence 发达国家与发展中国家双重征税的协定范本 常设机构 营业存在