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