国际税收协定中英对照

1、第一 章导 论中文英文含义税收分配Tax appo in tme nt国际税务协调Intern ati onaltax affaircoord ination国际税收分配Intern ati onaltaxappo in tme nt国际税制趋同Intern ati onaltax systemcon verge nee全球税收论坛Global Forum on Taxati on跨国纳税人Intern ati onal taxpayer流转税Circulati on tax特别财产税Specific property tax一般财产税Gen eral property tax双边关税协定Bi

2、lateraltar 肝agreeme nt关税优惠Tar 肝 prefere nee关税同盟Tariff customs union财政豁免Finan cial exempti on反补贴税An ti-allowa nee duties反倾销税An ti-dump ing duties无差别待遇Non-disicrimi natio n税收管辖权tax jurisdicti on第二早课税权主体subject of tax ing power课税主体subject of taxati on课税客体object of taxati on对物税taxes on things对人税taxes on

3、 pers ons土地税land tax土地闲置税land holdi ng tax房产税house tax车船税vehicle and boat duty个人所得税in dividualin come tax orpers onal in come tax公司所得税corporati on in come tax企业所得税en terprise in come tax外商投资企业和外国企业所得税in come tax with foreig n in vestme ntand foreig nen terprises租赁所得税lease in come tax工资薪金税payroll tax

4、未分配利润税un distributed profit tax社会保险税socialsecuritycon tributi on财富税wealth tax资本税capital levy继承税in herita nee tax赠与税gift tax应税收益或所得taxable in come综合税制gen eral or comprehe nsive tax system分类税制classified tax system跨国一般经常所得intern ati onalgen eralcon sta nt in come跨国超额所得intern ati onalexcessin come标准销售利润

5、率法method of sta ndard profit rate of sales超额利润税excess profit tax跨国资本利得intern atio nalcapitalgains跨国一般动态财产价值intern ati onalgen eralproperty value on dynamism跨国一般静态财产价值intern ati onalgen eralpropertyvalueonstati onary第三早税制性重复征税taxsystematicdoubletaxatio n法律性重复征税juridical or legal double taxatio n经济性重复

6、征税econo mic double taxati on归属征税原则attribution taxation rule从源征税原则source taxati on rule地域管辖权area jurisdict ion居民管辖权reside nt jurisdict ion公民管辖权Citize n jurisdict ion收入来源地管辖仅source jurisdicti on第四早跨国权益所得intern atio nal in come from legal right跨国独立劳动所得intern atio nal in come from in depe ndentpers onal

7、labour跨国非独立劳动所得intern atio nal in come from depe ndent pers on al labour跨国退休金所得intern ati onalin come frompensions跨国政府服务所得intern atio nal in come from gover nmen tal services跨国董事费所得intern atio nal in come from directors fees跨国表演家和运动员所得intern atio nal in come from artistes and athletes跨国教师和研究人员所得inte

8、rn atio nal in come from teachers and researchers跨国学生、学徒和 实习生所得intern atio nal in come from students、apprentices and practisers第五 章国 际重 复征 税及 其外 延扩 大的 免除 规范注册费registrati on fee执照费fee of permit合同签证费fee of sig nature con tract化验证书费feeforan alysiscertificate专利权特许证费fee for pate nt lice nse矿山管理费mine man

9、ageme nt fee石油产品提成deduct a percentage from petroleum products预提所得税withholdi ng in come tax免税方法method of tax exempti on全额免税法method of full exemptio n累进免税法method ofprogressi onexempti on避税地tax have n扣除方法method of tax deducti on抵免方法method of tax credit抵免限额limit of tax credit合并累进抵免comb inedprogressivecr

10、edit综合限额comprehe nsive ness limit分国限额line state limit分项限额line item limit股息扣除法divide nd deducti on分劈税率法split rate税收一体化tax in tegrati on税收饶让抵免tax spari ng credit影子税收抵免shadow tax credit 。第七早国际 避税、逃税与避国际避税Intern ati onalTaxAvoida nee国际逃税Intern ati onal Tax Evasi on国际避税地Intern ati onal Tax Havens自由港free

11、port自由区free zone税地保税区boun ded area第八 章税 收筹 划税收筹划tax pla nning节税tax savi ng税式支出tax expe nditure免税技术tax exempti on tech nique免税机构exempt establishme nts减税技术tax reduct ion tech nique税率差异技术rates differeneetechnique分劈技术splitt ing tech nique扣除技术deducti on tech nique抵免技术tax credit tech nique延期纳税技术deferral p

12、ayme nt tech nique退税技术tax repayme nt tech nique,第九 章和 第十 早吊 用避 税方 式税收流亡tax exiles税收难民tax refugees临时移民provisi onal immigra nts积累中心accumulati on cen ter滥用税收协定treaty shopp ing abuse of treaty直接导管公司direct con duit compa nies踏脚石导管公司stepp ingstonecon duitcompa nies五分结构quin tet structure资本输出中性capital expor

13、t n eutrality资本输入中性capital import n eutrality第十一早 常用 避税 方式转让 定价联属企业Affiliated en terprises or associated en terprises关联企业Related en terprises公司集团内部定价In tra-group prici ng公司内部定价In tra-corperate prici ng公司间定价In ter-corperate prici ng转让定价Tran sfer prici ng转让价格Tran sfer price正常交易价格Arms len gth prices正常交

14、易原则Arms len gth prin ciple总利润原则Gross profit prin ciple合理原则Reas on able ness prin第十一早外国基地公司foreig n base compa ny信箱公司letter-box compa ny控股公司hold ing compa ny离丿干基金off-shore-funds个人持股信托公司pers onalhold ingtrustcompa ny可比非受控价格法CPU,comparableuncon trolled price method转售价格法Resale price method成本加价法Cost plus

15、 method第十三和第十卜n卜交易利润法Tran sact ionalprofitmethod利润分割法Profit split method四章贝献分析法contribution analysis余值分析法residual an alysis交易净利润率法Tran sact ionalnet marginmethod安全港规则safe have n rule第十 五章卜k税收优惠待遇the preferentialtreatmentof taxati on税收歧视待遇thediscrimi nativetreatme nt of taxati on税收 负担全面优惠原则OverallPrefere ntialPrin ciple特定优惠原则SpecificPreferen tialPrin ciple国际税收协定Internationaltaxconvention第十八章和第十七卜k31关于对所得和资本避免双 重征税的协定范本Model Convention for the Avoida neeofDoubleTaxati o