國(guó)際稅收協(xié)定中英對(duì)照

1、A 章導(dǎo) 論中文央文含義稅收分配Tax appointment國(guó)際稅務(wù)協(xié)調(diào)Internationaltaxaffaircoordination國(guó)際稅收分配International tax appointment國(guó)際稅制趨同International tax system convergence全球稅收論壇Global Forum on Taxation跨國(guó)納稅人International taxpayer流轉(zhuǎn)稅Circulation tax特別財(cái)產(chǎn)稅Specific property tax一般財(cái)產(chǎn)稅General property tax雙邊關(guān)稅協(xié)定Bilateral tariff agr

2、eement關(guān)稅優(yōu)惠Tariff preference關(guān)稅同盟Tariff customs union財(cái)政豁免Financial exemption反補(bǔ)貼稅Anti-allowance duties反傾銷稅Anti-dumping duties無(wú)差別待遇Non-disicrimination稅收管轄權(quán)tax jurisdiction第二 章課稅權(quán)主體subject of taxing power課稅主體subject of taxation課稅客體object of taxation對(duì)物稅taxes on things對(duì)人稅taxes on persons土地稅land tax土地閑置稅lan

3、d holding tax房產(chǎn)稅house tax車船稅vehicle and boat duty個(gè)人所得稅individual income tax or personal income tax公司所得稅corporation income tax企業(yè)所得稅enterprise income tax外商投資企業(yè)和外國(guó)企業(yè) 所得稅income tax with foreign investment and foreign enterprises租賃所得稅lease income tax工資薪金稅payroll tax未分配利潤(rùn)稅undistributed profit tax社會(huì)保險(xiǎn)稅soci

4、al security contribution財(cái)富稅wealth tax資本稅capital levy繼承稅inheritance tax贈(zèng)與稅gift tax應(yīng)稅收益或所得taxable income綜合稅制general or comprehensive tax system分類稅制classified tax system跨國(guó)一般經(jīng)常所得international general constant income跨國(guó)超額所得international excess income標(biāo)準(zhǔn)銷售利潤(rùn)率法method of standard profit rate of sales超額利潤(rùn)稅exce

5、ss profit tax跨國(guó)資本利得international capital gains跨國(guó)一般動(dòng)態(tài)財(cái)產(chǎn)價(jià)值international general property value on dynamism跨國(guó)一般靜態(tài)財(cái)產(chǎn)價(jià)值international general property value on stationary第三 章稅制性重復(fù)征稅tax systematic double taxation法律性重復(fù)征稅juridical or legal double taxation經(jīng)濟(jì)性重復(fù)征稅economic double taxation歸屬征稅原則attribution taxat

6、ion rule從源征稅原則source taxation rule地域管轄權(quán)area jurisdiction居民管轄權(quán)resident jurisdiction公民管轄權(quán)Citizen jurisdiction收入來(lái)源地管轄僅source jurisdiction第四 章跨國(guó)權(quán)益所得international income from legal right跨國(guó)獨(dú)立勞動(dòng)所得international income from independent personal labour跨國(guó)非獨(dú)立勞動(dòng)所得international income from dependent personal labo

7、ur跨國(guó)退休金所得international income from pensions跨國(guó)政府服務(wù)所得international income from governmental services跨國(guó)董事費(fèi)所得international income fromdirectors fees跨國(guó)表演家和運(yùn)動(dòng)員所得international income fromartistes and athletes跨國(guó)教師和研究人員所得international income fromteachers and researchers跨國(guó)學(xué)生、學(xué)徒和 實(shí)習(xí)生所得international income from

8、 students、 apprentices and practisers第五 章國(guó) 際重 復(fù)征 稅及 其外 延擴(kuò) 大的 免除 規(guī)范注冊(cè)費(fèi)registration fee執(zhí)照費(fèi)fee of permit合同簽證費(fèi)fee of signature contract化驗(yàn)證書(shū)費(fèi)fee for analysis certificate專利權(quán)特許證費(fèi)fee for patent license礦山管理費(fèi)mine management fee石油產(chǎn)品提成deduct a percentage from petroleum products預(yù)提所得稅withholding income tax免稅方法met

9、hod of tax exemption全額免稅法method of full exemption累進(jìn)免稅法methodofprogressionexemption避稅地tax haven扣除方法method of tax deduction抵免方法method of tax credit抵免限額limit of tax credit合并累進(jìn)抵免combined progressive credit綜合限額comprehensiveness limit分國(guó)限額line state limit分項(xiàng)限額line item limit股息扣除法dividend deduction分劈稅率法split

10、 rate稅收一體化tax integration稅收饒讓抵免tax sparing credit影子稅收抵免shadow tax credit。第七 章國(guó)際避稅、逃稅 與避 稅地國(guó)際避稅International Tax Avoidance國(guó)際逃稅International Tax Evasion國(guó)際避稅地International Tax Havens自由港free port自由區(qū)free zone保稅區(qū)bounded area第八 章稅 收籌 劃稅收籌劃tax planning節(jié)稅tax saving稅式支出tax expenditure免稅技術(shù)tax exemption techniq

11、ue免稅機(jī)構(gòu)exempt establishments減稅技術(shù)tax reduction technique稅率差異技術(shù)rates difference technique分劈技術(shù)splitting technique扣除技術(shù)deduction technique抵免技術(shù)tax credit technique延期納稅技術(shù)deferral payment technique退稅技術(shù)tax repayment technique ,稅收流亡tax exiles稅收難民tax refugees第九臨時(shí)移民provisional immigrants草和積累中心accumulation center

12、針早吊濫用稅收協(xié)定treaty shopping abuse of treaty用避直接導(dǎo)管公司direct conduit companies稅方踏腳石導(dǎo)管公司steppingstone conduit式(companies五分結(jié)構(gòu)quintet structure資本輸出中性capital export neutrality資本輸入中性capital import neutrality聯(lián)屬企業(yè)Affiliatedenterprises orassociated enterprises針關(guān)聯(lián)企業(yè)Related enterprises一章公司集團(tuán)內(nèi)部定價(jià)Intra-group pricing常

13、用公司內(nèi)部定價(jià)Intra-corperate pricing避稅公司間定價(jià)Inter-corperate pricing方式轉(zhuǎn)讓定價(jià)Transfer pricing轉(zhuǎn)讓價(jià)格Transfer price轉(zhuǎn)讓正常交易價(jià)格Arm's length prices定價(jià)正常交易原則Arm's length principle總利潤(rùn)原則Gross profit principle合理原則Reasonableness prin外國(guó)基地公司foreign base company信箱公司letter-box company針控股公司holding companyF離房基金off-shore-fu

14、nds個(gè)人持股信托公司personalholdingtrustcompany可比非受控價(jià)格法CPU, comparable uncontrolled price method針轉(zhuǎn)售價(jià)格法Resale price method三和成本加價(jià)法Cost plus method針交易利潤(rùn)法Transactional profit method四章利潤(rùn)分割法Profit split method貝獻(xiàn)分析法contribution analysis余值分析法residual analysis交易凈利潤(rùn)率法Transactional net margin method安全港規(guī)則safe haven rule針 五章 涉外 稅收 負(fù)擔(dān)稅收優(yōu)惠待遇the preferential treatment of taxation稅收歧視待遇thediscriminativetreatment of taxation全面優(yōu)惠原則OverallPreferentialPrinciple特定優(yōu)惠原則SpecificPreferentialPrinciple針 八草 和第 十七 章國(guó) 際稅 收協(xié) 定國(guó)際稅收協(xié)定International tax convention關(guān)于對(duì)所得和資本避免雙 重征稅的