税收术语(按字母分类).doc

International taxation termsAabuse of tax treaties 滥用税收协定accumulation center 积累中心active income 主动收入adjudication of taxes税收裁决administrative enclave飞地admission tax 通行税，入场税advance pricing agreement (apa) 预约定价协议advertisement tax 广告税affiliated enterprises or associated enterprises 联属企业agricultural(animal husbandry) tax 农（牧）业税alcohol tax 酒精税all-phase transaction tax 全阶段交易税amount of credit允许抵免额amusement tax 娱乐税anchorage dues 停泊税anti-allowance duties 反补贴税anti-dumping duties 反倾销税anti-profiteering tax 暴力税anti-subsidy/bounty/duty 反补贴税area jurisdiction 地域管辖权arms length method 公平交易法 arms length price 正常交易价格arms length principle 正常交易原则arms-length transaction 正常商业交易assimilation tax 入籍税associated enterprise 关联企业 attribution taxation rule 归属征税原则automobile acquisition tax 汽车购置税aviation fuel tax 航空燃料税Bback-to-back loan 对销贷款bank deposit method 银行存款法base company income 基地公司收入base company rule 基地公司规定base company基地公司base country基地国bazaar transaction 市场交易税benefit tax 受益税best method rule 最佳方法规定betterment tax 改良税beverage tax 饮料税bilateral 双边bilateral tax agreement双边税收协定bill of indemnity豁免法blocked income 滞留收入bonus tax 奖金税border tax 边境税bounded area 保税区bourse tax 证券交易所税bourse transaction tax(securities exchange tax) 有价证券交易税branch 分公司branch rule 分支机构规定 branch tax treatment分支机构的税收待遇building tax 建筑税burden of proof 举证责任business consolidated tax 综合营业税business income tax 营利所得税business profit tax 营业利润税business receipts tax 营业收入税business tax 营业税Ccheck-the-box rule “打勾选择”规定cancellation of debt (cod) 取消债务canon of inheritance 继承归属原则capital control standards资本控制标准capital export资本输出capital gain tax 财产收益税capital gain 资本利得capital interest tax 资本利息税capital levy 资本税capital transfer tax 资本转移税capital-export neutrality 资本输出中性 capital-import neutrality 资本输入中性 capitation tax 人头税car license 汽车执照税car tax 汽车税carried back 向前结转carried forward 结转（向后期）charitable foundation 慈善基金charitable trust 公益/慈善信托church tax 教堂税circulation tax 流通税citizen jurisdiction 公民管辖权citizen公民city planning tax 城市规划税civil jurisdiction公民管辖权collective-owned enterprise income tax 集体企业所得税commercial business tax 商业营业税commodity circulation tax 商业流通税commodity excise tax 商品国内消费税commodity tax 货物税company income tax 公司所得税comparable profit method (cpm) 可比利润法comparable uncontrolled price method (cup) 可比非受控价格法comparable uncontrolled price standard可比不受控价格标准compensating tariff 补偿关税composed of market standards组成市场标准comprehensive income t ax 综合所得税comprehensive tax treaties综合税收协定conduit company 中介/导管公司consolidated tax 综合税consumption tax 消费税contingent duty 应变关税contract tax 契约税contracting states 缔约国 controlled foreign company (cfc) 受控外国子公司controlling company 控股公司 corn duty 谷物税corporate income tax 法人所得税corporate inhabitant tax 法人居民税corporate licensing tax 公司执照税corporate profit tax 公司利润税corporation franchise tax 法人登记税corporation tax 公司税，法人税correlative adjustment 关联调整 cost contribution arrangements 费用共担安排 cost of international tax agreements国际税收协定成本cost plus basis 成本加利润基础cost plus contract 成本加利润合同cost plus method (cp) 成本加利润法cost plus pricing 成本加利润计价法cost plus profit criteria 成本加利润标准cost standard 成本标准coupon tax 息票利息税credit limit annual closing抵免限额年度结转credit limits抵免限额credit method抵免法cross-border transaction 跨境交易 current rule 现行规则current tax 本期税额customs duties 关税Ddeath duty 遗产税deduction 扣除deduction method 扣除法 deed tax  契税deemed dividend 认定的红利defense surtax 防卫附加税defense tax 国防税deferral 延迟纳税 deferred taxation law延期征税法dependent agents非独立代理人derived from the approved system所得核定制度development land tax 改良土地税development tax 开发税direct consumption tax 直接消费税direct credit直接抵免direct investment 直接投资dividend tax 股息税do not merge progressive tax credit 不合并累进抵免document tax 凭证熟domestic rates  住宅税domicile 住所标准donation tax 赠与税double-dip lease 双底租赁dual nationality双重国籍dual residence 双重居民dual-resident taxpayer 双重居民纳税人 Eearmarked tax 专用目的税earned income tax 劳物所得税earnings stripping 收益剥离easement tax 地役权税education duty 教育税electricity and gas tax 电力煤气税electronic commerce 电子商务 emergency import duties 临时进口税emergency special tax 非常特别税emergency tariff 非常关税employment tax 就业税enterprise income tax 企业所得税entertainment tax 娱乐税，筵席税entity approach 实体法entrepot duty 转口税environmental tax 环境税equalization charge/duty 平衡税estate tax 遗产税，地产税examination of deed tax 验契税excess credit position 超额抵扣情况excess interest expense 超额利息支出excess profit tax 超额利润税exchange tax 外汇税excise on eating, drinking and lodging 饮食旅店业消费税excise tax 国内消费税exclusive taxation principle独占征税原则exemption 免除exemption method 免税法 exemption method 免税方法exemption with progress 累进免税法 expenditure tax 消费支出税export duty(export tax)  出口税extra duties 特税extra tax on profit increased 利润增长额特别税Ffacilities services tax 设施和服务税factory tax 出厂税farm tax 田赋税feast tax 筵席税fixed assets betterment tax 固定资产改良税fixed assets tax 固定资产税fixed base固定基地force of attraction 吸引力规定foreign affiliate 外国关联公司 foreign direct investment (fdi) 国际直接投资foreign enterprise tax 外国公司税foreign indirect investment 国际间接投资foreign personal holding company tax 外国私人控股公司税foreign tax burden principle涉外税收负担原则foreign tax credit 外国税收抵免formula apportionment 公式分配法franchise tax 特许权税free zone 自由区freeport 自由港freight tax 运费税frontier tax 国境税full tax liability无限纳税义务Ggas tax 天然气税gasoline tax 汽油税general excise tax 普通消费税，一般消费税general property tax 一般财产税general sales tax 一般销售税general standards总机构标准general tax convention一般税收协定gift and estate tax 赠与及财产税gift tax 赠与税global approach 全球适用法 global jurisdiction属人原则good tax 货物税graduated income tax 分级所得税gross receipts tax 收入税Hharbor tax 港口税harmful tax competition 有害税收竞争harmful tax competition 有害税收竞争 head office 总部head tax/money 人头税highway hole tax 公路隧道通行税highway maintenance 养路税highway motor vehicle use tax 公路车辆使用税highway tax 公路税highway user tax 公路使用税holding company 持股公司house and land tax 房地产税house(property) tax 房产税household tax 户税household 城乡个体工商业户所得税hunters license tax 狩猎执照税hunting tax 狩猎税hybrid entity 混合实体Iimmovable property tax 不动产税import duty  进口关税import surcharge/surtax 进口附加税import tax 进口税import turnover tax 进口商品流转税impost 进口关税imputation system 归集抵免制 incidental duties 杂捐income tax 所得税incorporate tax 法人税increment tax on land value 土地增值税independent accounting principle独立核算原则independent agent独立代理人independent enterprise principles 独立企业原则indirect consumption tax 间接消费税indirect foreign tax credit 外国税收间接抵免indirect tax credit间接抵免indirect tax 间接税individual inhabitant tax 个人居民税individual/personal income tax 个人所得税industrial-commercial consolidated/unified tax 工商统一税industrial-commercial income tax 工商所得税industrial-commercial tax 工商税inhabitant income tax 居民所得税inheritance tax 遗产税，继承税insurance tax 保险税interest equilibrium tax 利息平衡税interest income tax 利息所得税interest tax 利息税internal revenue tax 国内收入税internal taxation of commodities 国内商品税internal taxes 国内税international capital movement国际资本流动international double taxation relief 国际重复征税免除international double taxation 国际双重征税 international labor exchange国际劳务交流international norm; international norm国际规范international tax adjustments国际税收调整international tax avoidance国际逃税international tax evasion国际偷漏税international tax payer跨国纳税人international tax relations国际税收关系international tax treaty abuse国际税收条约滥用international taxation agreements国际税收协定international taxation designing国际税收筹划international usage国际惯例investment surcharge 投资收入附加税irrational retained profit 不合理保留利润irregular tax(miscellaneous taxes) 杂税issue tax 证券发行税Jjoint venture with Chinese and foreign investment income tax 中外合资经营企业所得税jus sanguinis血统主义Kkeelage 入港税，停泊税Lland holding tax 地产税land tax 土地税land use tax 土地使用税land value increment tax 地价增值税land value tax 地价税landing tax 入境税law of nations 国际法legacy tax/duty  遗产税legal entity 法人legal tax savings 合法节税license tax 牌照税，执照税limitation on credit抵免限额limited liability company (llc) 有限责任公司limited tax liability有限纳税义务line-state limitation credit 分国限额抵免liquidation tax 清算所得税liquor tax 酒税livestock transaction/trade tax 牲畜交易税local benefit tax 地方收益税local entertainment tax 地方娱乐税，地方筵席税local improvement tax 地方改良税local income tax 地方所得税local inhabitant tax 地方居民税local road tax 地方公路税local surcharge 地方附加local surtax 地方附加税local taxes/duties 地方各税low-tax law低税法luxury(goods) tax 奢侈品税Mmanufacturers excise tax 生产者消费税market standards 比照市场标准maximum burden最大负担原则measure against international tax avoidance国际反避税merge progressive tax credit合并累进抵免mine area/lot tax mine tax(mineral product tax)  矿区税mineral exploitation tax 矿产税mining tax 矿业税model united nations联合国范本most-favored-nation treatment 最惠国待遇 motor fuel tax 机动车燃料税motor vehicle tonnage tax 汽车吨位税multinational enterprises跨国联属企业municipal inhabitants tax 市镇居民税municipal locality tax 市地方税municipal tax市政税municipal trade tax 城市交易税mutual agreement procedure相互协商程序Nnational treatment 国民待遇negotiable note tax 有价证券税net worth method净值法net worth tax 资产净值税non - discrimination of taxation税收无差别待遇nonpermanent resident 非永久性居民nonresident 非居民 normal transaction正常交易原则nuisance tax 小额消费品税Oobject tax 目的税objective tax 专用税occupancy tax占用税occupiers tax 农民所得税OECD model treaty 经济合作与发展组织协定范本 OECD model treaty经合组织范本OECD 经济合作与发展组织 oil duties 石油进口税organization tax 开办税outlay tax 购货支出税overall credit limits综合抵免限额Pparent corporation 母公司 participation exemption参股免税partnership 合伙人制passenger duty 客运税passive income 被动收入pavage 筑路税payroll tax 薪金工资税permanent body 常设机构permanent establishment 常设机构 permanent resident永久性居民personal expenditures tax 个人消费支出税petrol duties 汽油税petroleum revenue tax 石油收益税phantom income 虚幻收入physical presence 实际存在(居住)pier tax 码头税place of effective management实际管理机构所在地place-of-incorporation test 注册地标准 place-of-management test 管理地标准 plate tax 牌照税poll tax 人头税pooling of interest 股权联营法poor rate 贫民救济税port toll/duty 港口税，入港税portfolio exemption 组合投资免税practical management center standard实际管理中心标准preferential principles优惠原则premium tax 保险费税preservation clause 保存条款principle of tax payment priority优先征税原则principles of treatment对待原则probate duty 遗嘱认证税processing tax 加工商品税product tax 产品税profit split method （psm） 利润分割法profit split 利润分割profit tax 利润税profit-seeking enterprise income tax 营利企业所得税profit-split method 利润分割方法progressive income tax 累进所得税progressive inheritance tax  累进遗产税property tax 财产税proportional sharing principle 比例分配条款provisional taxpayers临时纳税人public utility tax 公用事业税purchase tax 购买税purchasing method 盘购法Rreal estate tax 不动产税real estate transfer tax 不动产转让税real property acquisition tax 不动产购置税reasonable profit divided security principles合理利润划分安全地原则receipts tax 收入税recreation tax 娱乐税regardless of credit limit 不分项抵免限额regional preference区域优惠registered seat注册所在地registered standard登记注册标准registration and license tax 登记及执照税registration tax  注册税regulation tax  调节税remittance tax 汇出税resale price method (rpm) 再销售价格法resale price转售价格标准reservation clause 保留条款residence country 居民国 residence jurisdiction 居民管辖权 residence of individuals 自然人居民residence of legal entities 法人居民身份的判定标准residence rule住所标准resident jurisdiction 居民管辖权resident tax 居民税residual analysis 余额分析resource tax 资源税retail excise tax 零售消费税retail sales tax 零售营业税retaliatory tariff 报复性关税revenue tax/duty 营业收入税revenue-sharing principles税收分享原则river dues  内河税royalty 使用费rule of conflict 冲突规范rural land tax农业土地税，田赋rural open fair tax农村集市交易税Ssalaries tax 薪金税sales tax  营业税，销售税salt tax 盐税scot and lot 英国教区税seabed mining tax  海底矿产税securities exchange tax 证券交易税securities issue tax 证券发行税securities transfer /transaction tax 证券转让税selective employment tax 对一定行业课征的营业税selective sales tax 对一定范围课征的营业税self-employment tax 从业税service tax 劳务税settlement estate duty 遗产税severance tax 开采税，采掘熟shipping tax 船舶税slaughtering tax 屠宰税social security tax 社会保险税source country 来源国 source jurisdiction 来源地管辖权 source of income收入来源地special commodity sales tax 特殊商品销售税special fuel oil tax 烧油特别税special land holding tax特种土地税special motor fuel retailers tax  汽车特种燃料零售商税special purpose tax 特种目的税special sales tax  特种销售税，特种经营税special tax convention特定税收协定special tonnage tax/duty 特别吨位税spirit duty 烈酒税split tax 股本分散转移税stamp tax 印花税state income tax 州所得税state unemployment insurance tax 州失业保险税state-owned enterprise bonus tax 国营企业奖金熟state-owned enterprise income tax 国营企业所得税state-owned enterprise regulation tax 国企营业调节税state-owned enterprise wages regulation tax 国营企业工资调节税stock transfer tax 股票交易税stock-holders income tax股票所有者所得税subsidiary 子公司 subsidiary/affiliate company 子公司/附属公司substance over form 实质重于形式succession tax 继承税，遗产税sugar excise tax 糖类消费税sumptuary tax 奢侈取缔税super royalty rule 超级使用费规定super tax 附加税supplementary income tax 补充所得税Ttarget job tax 临时工收入税tariff equalization tax 平衡关税tariff for bargaining purpose 谈判目的的关税tariff for military security  军事按关税tariff 关税tax avoidance 避税tax avoidance 避税 tax border税境tax compromise税收妥协tax defect 税收缺陷tax evasion 逃税 tax for the examination of deed 契约检验税tax havens 避税港 tax incentives or preference 税收鼓励或优惠 tax information exchange税收情报交换tax jurisdictions overlap税收管辖权重叠tax jurisdiction税收管辖权tax of energy resource 能源税tax on aggregate income  综合所得税tax on agriculture 农业税tax on alcohol and alcoholic liquors 酒精饮料税tax on bank note 银行券发行税tax on beer 啤酒税tax on business 企业税tax on capital gain 资本利得税tax on communication 交通税tax on consumption at hotel and restaurant  旅馆酒店消费税tax on deposit  股息税tax on dividends 契税tax on earning from employment 雇佣收入税tax on enterprise 企业税tax on goods and possessions 货物急财产税tax on house 房屋税tax on income and profit 所得及利润税tax on income from movable capital 动产所得税tax on land and building 土地房产税tax on land revenue 土地收入税tax on land value 地价税tax on luxury 奢侈品税tax on mine 矿税tax on pari-mutuels  赛马税，赌博税tax on produce 产品税tax on property paid to local authority for local purpose 由地方征收使用的财产税tax on property 财产税tax on receipts from public enterprises 公营企业收入税tax on revaluation 资产重估税tax on sale and turnover 货物销售及周转税tax on sale of property 财产出让税tax on specific products 特种产品税tax on stalls 摊贩税tax on the acquisition of immovable property tax 不动产购置税tax on the occupancy or use of business property  营业资产占有或使用税tax on transaction (tax on transfer of goods) 商品交易税tax on transfer of property 财产转移税tax on transport 运输税tax on undistributed profit 未分配利润税tax on urban land 城市地产税tax on value add 增值税edtax shelter税收庇护tax sparing 税收饶让tax sparing 税收饶让tax trap 税收陷阱tax treatment of dividends 股息的税收待遇tea duty 茶叶税television duty 电视税territorial jur