國際稅收協(xié)定中英對照

1、第一章 導(dǎo)論中文英文含義稅收分配Tax appointment國際稅務(wù)協(xié)調(diào)International tax affair coordination國際稅收分配International tax appointment國際稅制趨同International tax system convergence全球稅收論壇Global Forum on Taxation跨國納稅人International taxpayer流轉(zhuǎn)稅Circulation tax特別財產(chǎn)稅Specific property tax一般財產(chǎn)稅General property tax 雙邊關(guān)稅協(xié)定Bilateral tariff

2、 agreement 關(guān)稅優(yōu)惠Tariff preference 關(guān)稅同盟Tariff customs union財政豁免Financial exemption反補貼稅Anti-allowance duties反傾銷稅Anti-dumping duties無差別待遇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對物稅taxes on things 對人稅taxes on persons土地稅land tax土地

3、閑置稅land holding tax房產(chǎn)稅house tax車船稅vehicle and boat duty個人所得稅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未分配利潤稅undistributed profit tax社會保險

4、稅social security contribution財富稅wealth tax資本稅capital levy繼承稅inheritance tax贈與稅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跨國一般經(jīng)常所得international general constant income跨國超額所得international excess income標(biāo)準(zhǔn)銷售利潤率法method of standard profit rate of sales超額利潤

5、稅excess profit tax跨國資本利得international capital gains跨國一般動態(tài)財產(chǎn)價值international general property value on dynamism跨國一般靜態(tài)財產(chǎn)價值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)濟性重復(fù)征稅economic double taxation歸屬征稅原則attribution t

6、axation 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收入來源地管轄僅source jurisdiction第四章跨國權(quán)益所得international income from legal right跨國獨立勞動所得international income from independent personal labour跨國非獨立勞動所得international income from dependent personal l

7、abour跨國退休金所得 international income from pensions跨國政府服務(wù)所得international income from governmental services跨國董事費所得international income from directors fees跨國表演家和運動員所得international income from artistes and athletes跨國教師和研究人員所得international income from teachers and researchers跨國學(xué)生、學(xué)徒和實習(xí)生所得international incom

8、e from students、apprentices and practisers第五章國際重復(fù)征稅及其外延擴大的免除規(guī)范注冊費registration fee執(zhí)照費fee of permit合同簽證費fee of signature contract化驗證書費fee for analysis certificate專利權(quán)特許證費fee for patent license礦山管理費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method

9、of tax exemption全額免稅法method of full exemption累進免稅法method of progression exemption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合并累進抵免combined progressive credit綜合限額comprehensiveness limit分國限額linestate limit分項限額lineitem limit股息扣除法dividend deduction分劈稅率法splitrat

10、e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。第七章國際避稅、逃稅與避稅地國際避稅International Tax Avoidance國際逃稅International Tax Evasion國際避稅地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 technique免稅機構(gòu)exem

11、pt 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，第九章和第十章常用避稅方式稅收流亡tax exiles稅收難民tax refugees臨時移民provisional immigrants積累中心accumulation center濫用

12、稅收協(xié)定treaty shoppingabuse of treaty 直接導(dǎo)管公司direct conduit companies踏腳石導(dǎo)管公司stepping stone conduit 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第十一章 常用避稅方式轉(zhuǎn)讓定價聯(lián)屬企業(yè)Affiliated enterprises or associated enterprises關(guān)聯(lián)企業(yè)Related enterprises公司集團內(nèi)部定價Intra-group pri

13、cing公司內(nèi)部定價Intra-corperate pricing 公司間定價Inter-corperate pricing轉(zhuǎn)讓定價Transfer pricing轉(zhuǎn)讓價格Transfer price正常交易價格Arms length prices正常交易原則Arms length principle總利潤原則Gross profit principle合理原則Reasonableness prin第十二章外國基地公司foreign base company信箱公司letter-box company控股公司holding company離岸基金off-shore-funds個人持股信托公司p

14、ersonal holding trust company第十三和第十四章可比非受控價格法CPU, comparable uncontrolled price method轉(zhuǎn)售價格法Resale price method成本加價法Cost plus method交易利潤法Transactional profit method利潤分割法Profit split method貢獻分析法contribution analysis余值分析法residual analysis交易凈利潤率法Transactional net margin method安全港規(guī)則safe haven rule第十五章涉外稅收負(fù)擔(dān)稅收優(yōu)惠待遇the preferential treatment of taxation稅收歧視待遇the discriminative treatment of taxation全面優(yōu)惠原則Overall Preferential Principle特定優(yōu)惠原則Specific Preferential Principle第十六章和第十七章國際稅收協(xié)定國際稅收協(xié)定International tax convention關(guān)于對所得和資本避免雙重征稅的協(xié)定范本Model Conve