CommodityTaxation
美联英语：税收种类实用汇总
美联英语提供：美联英语：税收种类实用汇总小编给你一个美联英语官方试听课申请链接：/?tid=16-73374-0 Accessions tax 财产增益税Admission tax 通行税，入场税advertisement tax 广告税agricultural(animal husbandry) tax 农(牧)业税alcohol tax 酒精税all-phase transaction tax 全阶段交易税amusement tax 娱乐税anchorage dues 停泊税anti-dumping duty 反倾销税anti-profiteering tax 暴力税anti-subsidy/bounty/duty 反补贴税assimilation tax 入籍税automobile acquisition tax 汽车购置税aviation fuel tax 航空燃料税bazaar transaction 市场交易税benefit tax 受益税betterment tax 改良税beverage tax 饮料税bonus tax 奖金税border tax 边境税bourse tax 证券交易所税bourse transaction tax(securities exchange tax) 有价证券交易税building tax 建筑税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canal dues/tolls 运河通行税capital gain tax 财产收益税capital interest tax 资本利息税capital levy 资本税capital transfer tax 资本转移税capitation tax 人头税car license 汽车执照税car tax 汽车税church tax 教堂税circulation tax 流通税city planning tax 城市规划税collective-owned enterprise income tax 集体企业奖金税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compensating tariff 补偿关税comprehensive income t ax 综合所得税consolidated tax 综合税consumption tax 消费税contingent duty 应变关税contract tax 契约税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coupon tax 息票利息税customs duties 关税death duty 遗产税deed tax 契税defense surtax 防卫附加税defense tax 国防税development land tax 改良土地税development tax 开发税direct consumption tax 直接消费税dividend tax 股息税document tax 凭证熟domestic rates 住宅税donation tax 赠与税税收的名称（2）earmarked tax 专用目的税earned income tax 劳物所得税easement tax 地役权税education duty 教育税electricity and gas tax 电力煤气税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 profit tax 超额利润税excessive profit tax 过分利得税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facilities 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foreign enterprise tax 外国公司税foreign personal holding company tax 外国私人控股公司税franchise tax 特许权税freight tax 运费税frontier tax 国境税gas 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gift and estate tax 赠与及财产税gift tax 赠与税good tax 货物税graduated income tax 分级所得税gross receipts tax 收入税harbor tax 港口税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house and land tax 房地产税house(property) tax 房产税household tax 户税hunter‘s license tax 狩猎执照税hunting tax 狩猎税immovable 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incidental duties 杂捐income tax of urban and rural self-employed industrial and commercial household 城乡个体工商业户所得税income tax 所得税incorporate tax 法人税increment tax on land value 土地增值税indirect consumption tax 间接消费税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investment surcharge 投资收入附加税irregular tax(miscellaneous taxes) 杂税issue tax 证券发行税joint venture with Chinese and foreign investment income tax 中外合资经营企业所得税keelage 入港税，停泊税land 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 地价税税收的名称（3）landing tax 入境税legacy tax/duty 遗产税license tax 牌照税，执照税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luxury(goods) tax 奢侈品税manufacturer‘s excise tax 生产者消费税mine area/lot tax mine tax(mineral product tax) 矿区税mineral exploitation tax 矿产税mining tax 矿业税motor fuel tax 机动车燃料税motor vehicle tonnage tax 汽车吨位税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negotiable note tax 有价证券税net worth tax 资产净值税nuisance tax 小额消费品税object tax 目的税objective tax 专用税occupancy tax占用税occupation tax 开业税occupier‘s tax 农民所得税oil duties 石油进口税organization tax 开办税outlay tax 购货支出税passenger duty 客运税pavage 筑路税payroll tax 薪金工资税personal expenditures tax 个人消费支出税petrol duties 汽油税petroleum revenue tax 石油收益税pier tax 码头税plate tax 牌照税poll tax 人头税poor rate 贫民救济税port toll/duty 港口税，入港税premium tax 保险费税probate duty 遗嘱认证税processing tax 加工商品税product tax 产品税profit tax 利润税profit-seeking enterprise income tax 营利企业所得税progressive income tax 累进所得税progressive inheritance tax 累进遗产税property tax 财产税public utility tax 公用事业税purchase tax 购买税real 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receipts tax 收入税recreation tax 娱乐税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resident tax 居民税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river dues 内河税rural land tax农业土地税，田赋rural open fair tax农村集市交易税salaries 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special commodity sales tax 特殊商品销售税special fuel oil tax 烧油特别税税收的名称（4）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 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succession tax 继承税，遗产税sugar excise tax 糖类消费税sumptuary tax 奢侈取缔税super tax 附加税supplementary income tax 补充所得税target 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 for the examination of deed 契约检验税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edtea duty 茶叶税television duty 电视税timber delivery tax 木材交易税tobacco consumption tax 烟草消费税toll turn 英国的牲畜市场税toll(toll on transit) 通行税tonnage duty (tonnage dues) 吨位税，船税tourist tax(travel tax) 旅游税trade tax 贸易税transaction tax 交易税transfer tax 证券过户税，证券交易税transit dues 过境税，转口税turnover tax 周转税，流通税undertaking unit bonus 事业单位奖金税unemployment compensation tax 州失业补助税unemployment insurance tax 失业保险税unemployment tax 失业税unemployment tax 州失业税unified income tax 统一所得税unified transfer tax 财产转移统一税unitary income tax 综合所得税unused land tax 土地闲置熟urban house tax 城市房产税urban house-land tax 城市房地产水urban maintenance and construction tax 城市维护建设税urban real estate tax 城市房地产税use tax 使用税users tax 使用人头税utility tax 公用事业税vacant land tax 土地闲置税value added tax 增值税variable levy 差额税，差价税vehicle and vessel license-plate tax 车船牌照税vehicle and vessel use tax 车船使用税wages regulation tax 工资调节税wages tax 工资税war profit tax 战时利润税water utilization tax 水利受益税wealth /worth tax 财富税whisky tax 威士忌酒税windfall profit tax 暴利税window tax 窗税wine and tobacco tax 烟酒税wine duty 酒税withholding income tax 预提所得税withholding tax 预提税yield tax 收益税美联英语：。
国际税收英文词汇
国际税收英文词汇经合组织:OECD联合国:UN入境交易:Inbound transactions出境交易:Outbound transactions营业税:Business tax消费税:Excise tax财产税:Property tax死亡税:Death duty技术贸易壁垒:TBT居民管辖权:Domiciliary tax jurisdiction地域管辖权:Regional tax jurisdiction住所:Domicile居所:Residence居民纳税人:Resident tax payer税收流亡者:Tax refuges法律住所:Legal domicile财政住所:Fiscal domicile管理机构所在地:Place of effective management总机构所在地:Place of head office营业利润:Business profit子公司:Subsidiary company常设机构:Permanent establishment实际所得原则:Attribution principle引力原则:Force of attraction principle(非）独立劳务所得:Income from(in)dependent personal services 股息:Dividend专利权:Patent right专有技术:Know-how有（无）线纳税义务:(Un)limited tax liability推迟课税:Tax deferral法律性重复征税:Juridical double taxation经济性重复征税:Economic double taxation长期性住所:Permanent home重要利益中心:Center of vital interests习惯性住所:Habitual abode国籍:Nationality扣除法:Deduction method免税法:Exemption method全部免税法:Full exemption累进免税法:Exemption with progression抵免法:Credit method全额抵免:Full credit普通抵免:ordinary credit抵免限额:Ceiling in credit分国抵免:Tax credit on a country by country basis分项抵免:Tax credit on an item by item basis分国分项抵免:Tax credit on a source by source basis 分国不分项抵免:Overall credit on a per-country basis 分项不分国抵免:Overall credit on a per-item basis综合抵免:Overall credit直（间）接抵免:(in)Direct tax credit归属抵免制:Imputation system汇率:Exchange rate税收饶让抵免:Tax sparing credit避税（偷税）:Tax evasion跨境:Cross abroad滥用国际税收协定:Treaty shopping国际避税地:Tax heavens美国国内收入署:Internal Revenue Service(IRS)离岸中心:Offshore center自由港:Free port基地公司:Base company转让定价:Transfer pricing转让价格:Transfer price滥用转让定价:Transfer pricing abuse信托:Trust内部保险公司:Captive insurance company资本弱化:Thin capitalization公平交易原则:the arm’s length可比非受控价格法:Compared uncontrolled price method 工业制成品:Manufactured goods再销售价格法:Resell price method成本加成法:Cost plus method净(总)利润率:Net(Gross)profit margin预约定价协议:Advance pricing agreements(APA)反避税地法规:Anti-tax haven legislation受控外国公司法规:CFC legislation消极投资所得:Passive income税收情报交换方式：a.根据要求交换:Exchange on requestb.自动交换:automatic exchangec.自发交换:Spontaneous exchanged.同时检查:Simultaneous examination条约:Convention股息收益人:Beneficial owner of the dividends。
外文翻译--合并政策和税收竞争
原文：Merger Policy and Tax CompetitionIn many situations governments have sector-specific tax and regulation policies at their disposal to influence the market outcome after a national or an international merger has taken place. We find that whether national or international mergers are more likely to be enacted in the presence of nationally optimal tax policies depends crucially on the ownership structure of firms. When all firms are owned domestically in the premerger situation, non-cooperative tax policies are more efficient in the national merger case and smaller synergy effects are needed for this type of merger to be proposed and cleared. These results are reversed when there is a high degree of foreign firm ownership prior to the merger.Mergers have played a prominent role over the past decade, and international merger activity has grown particularly fast. During the period 1981-1998 the annual number of mergers and acquisitions (M&A) has increased more than fivefold and the share of cross-border mergers has reached more than one quarter of the total by the end of this period. This increase in merger activity has led to situations where a national or an international merger have been in direct competition with each other. A recent example has been the bidding race for the leading Spanish electricity provider Endesa, where the German-based E.ON company initially competed with the Spanish-based rival Gas Natural. The Spanish authorities favored the national merger and formulated severe obstacles to an international take-over by E.ON, which was one of the reasons why E.ON eventually withdrew its bid.A different approach has been taken by the British government, which has fully liberalized its electricity market in the early 1990s. In this process, foreign electricity providers (among them E.ON ) took over a large part of the British electricity industry. The British government responded to high profits in this and other privatized industries by imposing a one-time, sector-specifi c ‘windfall pro fi t tax’ in 1997. Since then, a renewed imposition of this tax has been repeatedly discussed as a complement to the regulation of prices through the regulation authority Ofgem (Office of Gas and Electricity Markets).The last example shows clearly that national governments dispose overadditional policy instruments in an industry where a merger or a foreign acquisition has taken place. Price regulation in privatized `network industries' is one important way to increase domestic consumer surplus at the expense of corporate profits, which often accrue, at least in part, to foreign shareholders. Sector-specific profit taxes have very similar effects, if their proceeds are redistributed to consumers in compensation for higher goods prices. On the other hand, there are also many industries where subsidies are granted in order to improve the competitiveness of domestic products in world markets. One set of examples are direct subsidies to specific sectors, such as mining, shipbuilding, steel production, or airplane construction. Moreover, several of these sectors and several others (e.g. air transportation) also receive indirect subsidies by paying reduced rates of excise taxes, in particular mineral oil or electricity taxes. To the extent that these `eco taxes' represent Pigouvian taxes that cause firms to internalize the true social cost of their products, such tax rebates also represent subsidies to the involved sectors and, importantly, to the electricity and energy sector itself. In all these cases, sector-specific tax or subsidy policies can be adjusted by national policymakers in response to a change in market structure caused by a merger.we argue that the possibility to levy industry-specific taxes or subsidies in a nationally optimal way has important repercussions on the position that national regulation authorities take vis-µa-vis a national or an international merger proposal. At the same time, merging firms will incorporate a possible change in policy when deciding about a merger in a particular country. To analyze this interaction between tax and merger policies we set up a model where both firms and merger regulation authorities anticipate that taxes will be optimally adjusted in the host country after a merger has taken place. More specifically, we investigate a setting of Cournot quantity competition between four producing firms where two firms are located in each of two symmetric countries. Importantly, these firms may have foreign shareholders, thus giving an incentive to each government to employ profit taxes that can be partly exported to foreigners.Starting from a market structure of double duopoly, our focus is on the comparison between a national merger in one of the countries and an international merger between a home and a foreign firm.Our analysis shows that the relative attractiveness of a national versus an international merger depends critically on the degree of foreign firm ownership. When all firms are nationally owned prior to the merger, then a national merger will lead to more efficient tax policies as compared to the international merger. In contrast, when the level of foreign firm ownership is high initially, then non-cooperative tax policies in the host countries will be more efficient under the international merger. Extending the model to allow for synergy effects of mergers, we show that these welfare properties translate into the national (international) merger being more likely to be proposed and adopted when the degree of foreign firm ownership is low (high). These results imply that a more geographically dispersed ownership structure of firms, in combination with non-cooperatively chosen national tax policies, may offer one explanation for the recent surge in cross-border merger activity.Our analysis relates to two strands in the literature. First, there is a growing recent literature on merger policies in open economies. This literature, however, typically regards merger control as an isolated policy problem for national or international regulators. The literature that analyses the interaction of merger control with other policy instruments is scarce, and it almost exclusively focuses on international trade policies as the additional policy variable (Richardson, 1999; Horn and Levinsohn, 2001; Huck and Konrad, 2004; Saggi and Yildiz, 2006). In contrast, the interaction between merger policy and national tax policies has not been addressed in this literature so far. A second literature strand on which our paper builds is the analysis of optimal commodity taxation in oligopolistic markets (Keen and Lahiri, 1998; Lockwood, 2001; Keen et al., 2002;Haufler et al.,2005;Hashimzade et al.,2005). This literature, however, has focused mainly on issues of commodity tax harmonization and the choice of commodity tax regime under an exogenously given market structure. It has not addressed the implications for tax policy that follow from changes in the underlying market conditions as a result of mergers.The plan of the paper is as follows. Section 2 describes the basic framework for our analysis. Section 3 presents the benchmark case of double duopoly, where two firms are located in each country and all four firms compete in both markets. Section4 analyzes the changes in tax policies and welfare when a national merger occurs in one of the countries. Section5 carries out the same analysis for an international merger. Section6 introduces synergy effects associated with a national and an international merger and compares the conditions under which one or the other type of merger is proposed and accepted by merger authorities. Section7 concludes.In practice a core motivation for firms to undertake mergers, and an important reason for regulation authorities to permit them, is that mergers can create synergy effects. We analyze how large the cost savings must be for a national or an international merger in order to be in the interest of both the merging firms and the regulation authority of the host country. We deal again with different ownership structures of firms. Due to the complexity of the resulting expressions, we confine the discussion in the main text to the polar cases of full national ownership and complete international ownership diversificationWe should observe a positive and systematic relationship between the foreign ownership share and the share of cross-border mergers in a particular industry. There is indeed some first, suggestive evidence in favour of this proposition. In the OECD countries the share of cross-border mergers in the total number of M&A cases differs widely across different economic sectors and is highest in manufacturing. At the same time, manufacturing is also one of the most internationalized sectors with respect to foreign ownership, at least in European countries. Similarly, there are sectors with a low share of foreign firm ownership, such as construction, where the share of cross-border mergers in the total number of M&A cases is also low. A detailed empirical study would be needed to rigorously test whether this positive relationship between foreign ownership and the share of cross-border mergers holds more generally, and whether it can be linked to the interaction of nationally optimal tax policies and merger control.In many industries governments have sector-specific tax and regulation policies at their disposal to influence the market outcome after a change in market structure has occurred. In this paper we have set up a simple model to analyze how nationally optimal tax rates will be adjusted in response to a national merger on the one hand andan international merger on the other. Extending the analysis to incorporate synergy effects of mergers, we have then studied how these changes in tax policy feed back on the incentives for firms to propose one or the other kind of merger, and for the merger regulation authorities to accept it.Our analysis shows that a national and an international merger lead to different incentives for national tax policy. On the one hand an international merger increases the 24 incentives for non-cooperative tax policy to tax foreign firm owners in excess of the efficient levels. On the other hand, an international merger leads to a larger share of consumption in each country being served by local producers and thus increases the incentive for each country to grant Pareto efficient subsidies. Which of these two effects dominates depends crucially on the share of foreign firm ownership in the pre-merger situation. If all firms are locally owned initially, then the national merger is the dominant alternative, in the sense that it requires fewer cost savings in order to be proposed by the merging firms and to be cleared by the regulation authority. In contrast, if the share of foreign firm ownership is large, then the international merger will be proposed and cleared for a wider range of cost savings.One implication of our model is that a rise in international portfolio diversification will favour cross-border mergers, other things being equal. When, as it is often argued, a rise in foreign asset holdings is one of the consequences of economic integration, then our analysis provides an explanation for the rising share of cross-border mergers. In principle our argument is complementary to other reasons for cross-border mergers found in the literature, in particular the argument that they allow firms to save aggregate transport costs. It is interesting to note, however, that this alternative argument cannot explain a rising share of cross-border mergers over time, as it becomes less important when economic integration proceeds and transport costs accordingly fall.Our analysis could be extended in several directions. One possibility would be to indigenize the share of foreign firm ownership, and relate this share explicitly to the forces of economic integration. In such a setting international portfolio diversification would lead to gains in the form of higher returns or lower aggregate risk, but it wouldalso cause higher information or transaction costs. If economic integration reduces the latter, the link between globalization and the rise of cross-border mergers could be explicitly modeled. We do not expect, however, that our conclusions would be fun- dementally altered by this extension. Another model extension would be to consider consecutive mergers, or `merger waves'. In such a setting it would be possible to derive equilibrium market structures for any given set of exogenous model parameters (as in Horn and Parson, 2001). In principle this extension could be incorporated into our model, but the analysis must account for both the change in market structure and for the change in tax policies following each merger. We leave this task for future research.Source: Andreas Haufle, 2007.”Merger Policy and Tax Competition”, Munich Discussion Paper No.39 P25-35.译文：合并政策和税收竞争通常政府有特定部门的税收和管理政策来处理国内并购或者跨国并购中产生的市场问题。
税务专业英语常用词汇整理
税务专业英语常用词汇整理随着全球经济的发展和国际贸易的增加，税务专业英语的重要性日益凸显。
无论是从事税务工作的专业人士，还是对税务有兴趣的学习者，掌握一些常用的税务专业英语词汇是必不可少的。
本文将整理一些常用的税务专业英语词汇，帮助读者更好地理解和运用。
一、税收类型(Types of Taxes)1. Income Tax - 所得税2. Value Added Tax (VAT) - 增值税3. Corporate Tax - 企业所得税4. Sales Tax - 销售税5. Property Tax - 房产税6. Excise Tax - 特别消费税7. Customs Duty - 关税8. Gift Tax - 赠与税9. Inheritance Tax - 遗产税10. Payroll Tax - 工资税二、税务部门(Tax Authorities)1. Tax Administration - 税务管理机构2. Internal Revenue Service (IRS) - 美国国内税务局3. Her Majesty's Revenue and Customs (HMRC) - 英国国家税务和海关总署4. State Tax Department - 州税务部门5. Tax Inspectorate - 税务检查机构6. Tax Court - 税务法院三、纳税申报(Tax Filing)1. Tax Return - 纳税申报表2. Taxpayer Identification Number (TIN) - 纳税人识别号3. Taxable Income - 应税收入4. Deductions - 扣除项5. Tax Exemptions - 免税额6. Tax Refund - 税款退还7. Tax Evasion - 逃税8. Tax Avoidance - 避税四、税务审计(Tax Auditing)1. Tax Audit - 税务审计2. Audit Trail - 审计轨迹3. Tax Compliance - 税务合规4. Taxpayer's Rights - 纳税人权益5. Tax Assessment - 税务评估6. Tax Penalty - 税务罚款7. Tax Fraud - 税务欺诈五、国际税务(International Taxation)1. Double Taxation - 双重征税2. Tax Treaty - 税收协定3. Transfer Pricing - 转让定价4. Base Erosion and Profit Shifting (BEPS) - 基地侵蚀和利润转移5. Controlled Foreign Corporation (CFC) - 受控外国公司6. Permanent Establishment (PE) - 永久机构7. Thin Capitalization - 薄资本化六、税务报告(Tax Reporting)1. Financial Statements - 财务报表2. Tax Provision - 税务准备3. Taxable Year - 纳税年度4. Taxable Period - 纳税期间5. Taxable Event - 应税事件6. Withholding Tax - 预扣税7. Taxable Gain - 应税收益8. Tax Loss - 税务损失七、税务筹划(Tax Planning)1. Tax Incentives - 税收激励措施2. Tax Credits - 税收抵免3. Tax Shelters - 避税港4. Offshore Tax Planning - 离岸税务筹划5. Tax Optimization - 税务优化6. Tax Haven - 避税天堂八、税务法律(Tax Laws)1. Tax Code - 税法典2. Tax Regulations - 税法规定3. Tax Treaties - 税收协定4. Tax Court Rulings - 税务法院裁决5. Tax Dispute Resolution - 税务争议解决结语：以上是一些常用的税务专业英语词汇，涵盖了税收类型、税务部门、纳税申报、税务审计、国际税务、税务报告、税务筹划和税务法律等方面。
财政学-罗森-第6版Chap014
CHAPTER 14 - Efficient and Equitable TaxationMultiple-Choice Questions1. A natural monopoly hasa) many producers of the same product.b) easy access to the market.c) a single firm providing the industry’s output.d) one buyer of output.e) none of the above.2. Horizontal equity incorporates the notion thata) those earning higher incomes should pay more in taxes.b) those earning equal incomes should pay the same in taxes.c) taxes paid should be unassociated with income levels.d) there should be no excess burden created by a tax.3. Tax evasion isa) an illegal act.b) prevalent in the United States.c) failing to pay legally due taxes.d) all of the above.e) none of the above.4. The Ramsey Rule implies that goods be __________ in consumption.a) unrelatedb) equalc) opposited) moderate5. Tax avoidance isa) illegal in the United States.b) changing your behavior so as to reduce your tax liability.c) the same as tax evasion.d) a minor source of concern in the United States.6. When the minimum marginal penalty for tax evasion is greater than the maximummarginal tax rate, theory suggests that tax evasion will bea) greater than 1.b) .c) 0.d) 100.7. Vertical equity incorporates the notion thata) those earning higher incomes should pay more in taxes.b) those earning equal incomes should pay the same in taxes.c) taxes paid should be unassociated with income levels.d) there should be no excess burden created by a tax.8. Average cost pricing is founda) when supply equals demand.b) when AC = MR.c) when P = 0.d) where AC = AR.e) when MR > 0.9. “For goods that are unrelated in consumption, efficiency requires that tax rates beinversely proportional to elasticities.” This is the definition ofa) the benefits-received principle.b) the Ramsey Rule.c) the second best principle.d) the inverse elasticity rule.e) horizontal equity.10. Deciding to engage in tax evasion requires consideration of all of the following, exceptthea) probability of being caught.b) probability of conviction if caught.c) probability of winning extra money.d) costs of defending oneself.11. A linear income tax schedule is known asa) a flat income tax.b) a regressive tax.c) a Haig-Simons tax.d) a user fee.e) all of the above.12. Optimal commodity taxation woulda) put a tax on leisure time, which is currently untaxed.b) have the smallest amount of excess burden possible for a given amount of taxrevenue.c) optimize tax rates on the wealthiest Americans.d) eliminate tax evasion in the United States.e) do all of the above.13. Refer to Figure 14.3 in your textbook. When the MC z line crosses the D z line, profits forthe firm area) 0.b) greater than 1.c) less than 0.d) .14. A situation in which the government cannot implement an optimal tax policy because thepolicy is inconsistent with the government’s incentives over time is known asa) government tax problem.b) time inconsistency of optimal policy.c) the double-counting game.d) Wagner’s Law.15. A time endowment isa) the number of hours in a day.b) a gift of time that a person receives.c) the maximum number of hours in a year that a person can work.d) the largest amount of time that can be spent at leisure.e) all of the above.Discussion Questions1. Consider a monopolist that has a total cost curve of TC=300X-(1/2)Q2. The marketdemand equation is Q d=250-(1/2)P.a) What are the equilibrium quantity, equilibrium price, and profits in this market?b) Suppose the government instructs the firm to produce using average cost pricing.What are the equilibrium quantity, equilibrium price, and profits?c) Suppose further that the government wants the firm to produce where supplyequals demand. What will be the equilibrium quantity, equilibrium price, andprofits?2. Refer to Figure 14.1 in your textbook. Assume that the equation of D x is X d = 33 – P/3.If the original price of the good was $9 and a $2 tax was imposed, how much marginal excess burden will be created?3. Refer to the figure below. If the equation of MC of unreported income is MC = 4 + 2X,and the MB of unreported income is MB = 44 – 3X, what will be the amount of unreported income? How much of a change will there be if enforcement becomes more strict, resulting in MC = 9 + 2X?4. Suppose the demand for good X can be represented by the following equation: X d =22-(1/4)P. Furthermore, suppose that the demand for good Y can be represented by Y d =50-P. a) Find the elasticity of demand for both good X and good Y when the price is $10.b) Suppose that an ad valorem tax is placed on both goods. Good Y is taxed at a rateof 5%. To ensure that the inverse elasticity rule holds, what must be the rate atwhich good X is taxed?Reminder : Elasticity at a given price is found using the formula = -(1/S)(P/X), where S is the slope of the demand curve, X is the quantity demanded, and P is the price.5.Refer to Figure 14.5 in your textbook. If the marginal cost of underreporting can be written as MC = X 2 + 4, what is the maximum tax level possible that will ensure tax evasion is zero?Unreported Income Costs /Benefits MB MCTrue/False/Uncertain Questions1. Neutral taxation is taxing different commodities at the same tax rate.2. Choosing optimal user fees for government produced services is similar to choosingoptimal taxes.3. Natural monopolies have U-shaped cost curves.4. Tax evasion is more likely to occur when people feel that their tax dollars are not beingused properly.5. Income is a poor measure of relative position when attempting to determine horizontalequity.6. People who are risk neutral are more likely to engage in tax evasion than people who arerisk loving.7. Optimal user fees are paid only by the consumers of the good or service produced.8. If a tax is efficient, it will necessarily be equitable.9. Changing tax regimes can sometimes be difficult and lead to inequities.10. Working fewer hours to reduce your tax burden is tax evasion.Essay Questions1. Ms. Mahmood is a retired schoolteacher whose pension income is $25,000 per year. Shealso receives Social Security income of $5,000 per year. Mr. Little is a young man who does not choose to work. He inherited $600,000 from his Aunt Clara, which he invested in a bond fund that provides a 5 percent return, generating $30,000 income per year. If we are concerned about the equity of taxation, should we consider these two people as equals and tax them equally? Explain why or why not.2. Is the assumption that all utility functions of individuals be the same reasonable in theEdgeworth model discussed in this chapter?3. One of the conditions mentioned in our formulation of the Ramsey Rule is that goods beunrelated in consumption. Do you think this is a reasonable assumption? If this condition does not hold, will the Ramsey Rule still work?Answers to CHAPTER 14 - Efficient and Equitable TaxationAnswers to Multiple-Choice Questions1. c2. b3. d4. a5. b6. c7. a8. d9. d10. c11. a12. b13. c14. b15. cAnswers to Discussion Questions1. Price is written P = 500 – 2Q. TR is price multiplied by quantity for TR = 500Q – 2Q2.Marginal revenue is MR = 500 – 4Q. Marginal costs are MC = 300 – Q.a) Q* = 200/3, P* = 1,100/3, profits are 20,000/3.b) Q* = 400/3, P* = 700/3, profits are zero.c) Q* = 200, P* = 100, profits are –20,000.2. At a price of $9, the quantity demanded is 30 units. At a price of $11, the quantitydemanded would be 29⅓. Adding on one dollar more in taxes would be a price of $12 with a corresponding quantity demanded of 29. The area of the square ibae is (2)(1/3) = 2/3. The area of the triangle fbi is (1/2)(1/3)(1) = 1/6. Therefore, total marginal excess burden is 2/3 + 1/6 = 5/6.3. Set MB = MC. Giving 4 + 2X = 44 –3X. Therefore, X* = 8. The increase in MCreduces X* to 7.4. a) εx = (1/4)(10/19.5) = 0.128. εy = (1/1)(10/40) = 0.25.b) To ensure t x/t y= εx/εy, given t y= 0.05, solve t x/0.05 = 0.25/0.128 = 0.0975 or9.75%.5. t* < 4.Answers to True/False/Uncertain Questions1. T2. T3. F4. U5. T6. U7. T8. F9. T10. FAnswers to Essay Questions1. The incomes are not derived from the same types of sources. Horizontal equity wouldsay that since incomes are the same, they should be taxed the same. In the United States, income derived from capital gains is not taxed like other sources of income. This issue is related to the ability to pay principle, as discussed in the textbook.2. Assuming that utilities are equal makes it easier to model the economy using arepresentative model where any one individual can represent the entire economy. Some critics think that this assumption is too restrictive.3. The assumption is reasonable, but not necessary. In advanced courses of Public Finance,the Ramsey Rule is derived when goods are related.。
罗森《财政学》(第8版)(课后习题 有效且公平地课税)【圣才出品】
第十六章 有效且公平地课税一、概念题1．最优商品课税（optimal commodity taxation）答：最优商品课税是关于商品课税收效率问题的理论。
最优商品课税理论的一个重要内容就是拉姆齐法则。
如果商品课税是最优的，其税额的少量增加会导致全部商品的需求量下降相同的比例。
逆弹性定理大致反映了拉姆齐法则的内容，而且它将课税与需求弹性联系在一起，增强了可操作性，因此经常用这一特殊情形表述拉姆齐法则的基本内容。
实际上，二者是有区别的。
逆弹性定理是指为了实现最优商品课税，当各种商品的需求相互独立时，对各种商品课征的税率必须与该商品自身的价格弹性呈反比例。
因此，最优商品课税要求对弹性相对较小的商品课以相对高的税率，而对弹性相对较大的商品课以相对低的税率。
2．中性税收（neutral taxation）答：中性税收是相对于扭曲性税收而言，是对经济非扭曲，不产生无谓损失的税收，在征税后，不影响社会资源在市场自身调节作用下形成最佳配置，不影响纳税人按市场取向作出投资和消费决策，除了从私人用途中抽出资源外，不产生税负之外的超额负担。
相反，征税对经济资源按照市场机制的最佳配置会发生歪曲作用，对经济的发展和增长产生消极影响的税收称为扭曲性税收。
中性税收是一种纯经济学观点，目的在于使超额负担最小化。
实际上无论是直接税还是间接税，都会产生扭曲性效果，产生超额负担，如选择性商品税可以导致消费者选择无税商品；个人所得税可以导致工作量的下降，闲暇的增加，或者储蓄的减少；公司所得税可以促使资本从公司部门向非公司部门转移。
这就表相对而言的，不是绝对的。
3．拉姆齐法则（Ramsey rule）答：为了使总体超额负担最小化，税率的确定应当使各种商品的需求量按相同的比例下降，这一结论被称为拉姆齐法则（Ramsey rule）。
4．科利特-黑格法则（Corlett—Hague rule）答：科利特-黑格法则是西方经济学家科雷特（W.J.Corlette）和黑格（D.C.Hague）于1953年在他们合著的《互补性与税收超额负担》一文中提出的一条法则，是对拉姆齐法则的一种补充。
财务管理第八章国际税收
国际税收
International taxation
一、国际税收的内涵
是指两个或两个以上国家对跨国纳税人的 跨国所得或跨国财产各自行使征税权力，而 形成的国家之间的税收分配关系。
– 广义的国际税收
• 是指各国相互间基于征税权力对从事国际经济活动、 具有纳税义务的自然人和法人征收所得税、财产税、 关税以及商品税等等所带来的有关国家之间的税收分 配关系。
=18（万元） 如A国不实施税收饶让： 在居住国应纳税额=100 ×30%-40 ×15%
=24（万元）
三、国际逃税、避税途径及防止 措施
• 国际逃税
– 指跨国纳税人利用各种隐蔽的非法手段，使一笔应税收 入的税收管辖权落空，从而达到不交或少交有关国家税 法和国际税收协定要求应纳税款目的的行为。
• 国际避税
4.抵免法：
指一国政府在对本国居民的所得征税时， 允许其就国外所得已向有关国家缴纳的税款 冲抵应在本国缴纳的税款的方法。
应纳居住国所得税=全部所得×居住国税率-允许抵免 额
允许抵免额：是居住国税法规定的允许跨国
纳税人抵免的在非居住国已纳的所得税额。
◆如果居住国所得税采用累进税率：
【举例说明】
某A国居民一年内取得所得2万元，其中居 住国所得1.5万元，B国所得0.5万元。
– 对各类所得和一般财产价值征税权的分配在内 容上主要包括对营业利润、投资所得、个人劳 务所得、财产所得的征税权的规定。
• 国际双重征税免除的规定
– 两个范本都主张在免税法和抵免法中选一个。
– 税收饶让原则也为一些制定有对外国投资者给 予减免税优惠规定的国家所坚持。
– 从目前我国对外已签协定看，除中美税收协定 外，其余协定都在不同程度上列入税收饶让抵 免条款。
xujing的外国税制笔记
外国税制笔记名词解释：区别类，eg. sales tax 美国消售税，对最终消费品征税，中间环节不征；日本消费税=我国美国state sales tax不是联邦税，是一个州税：1%-10%；use tax在功能上和sales tax一样Tax cut 实际政策中减税Tax relief减税Tax allowance税收津贴从应纳税所得额中扣除，范围广一点（以下三种都是allowance）Tax exemption✧从总收入中排除在外，算应税收入时，排除在外（免税）✧personal exemption个人免征额，个人宽免✧各种税收免除✧phase-out of exemption: exemption会减少，收入+2050，exemption-2% Tax exclusion免税收入Tax deduction从总税额中减少，税收抵免（扣除）✧Standard deduction标准扣除✧Itemized deduction分项扣除Tax credit税收抵免tax deduction是指在计算出来的income基础上扣减的部分款项用以计算taxable income. 而tax credit则是在就算出来的tax基础上寄予的税收优惠，是已经使用了Tax rate* taxable income的那个结果上抵扣credit，比如一个公司年收入1000，税率10%，deduction是500，credit是3,那么这个公司当年应缴的tax就是1. Income - deduction = taxable income = 1000-500=5002. Tax liability = 500 * 10% -3 = 47英国:个税有两个税制体系pay as you earn源泉扣税的计税方法：（源泉扣税：以所得支付者为扣缴义务人，在每次向纳税人支付有关所得款项时，代为扣缴税款的做法。
）大部分人是这个Self-assessment（自我评估）：自我雇佣的人，年末被要求填一张Self Assessment的表格，这张表格里要写明所有的收入，内税部（inland revenue）会算出要交多少税北欧四国：（见下方）日本：✧一类加总计税，另一类源泉扣缴（比例），资本利得类比例税率，近似于二元所得税✧收入分成十几类，选择一些收入综合计税（与劳动有关），一些源泉扣除，一些单独计税企业所得税：是否重复征税来分类什么是重复征税？企业分配利润，分配前交企税，分配后交个税，重复征How解决？1.古典都征2.Imputation企业阶段不作调整，个税全部或部分扣除掉，归属制3.Corporate deduction在企税全部或部分扣除4.Partial inclusion股息红利有一部分可扣除5.分配出去征一个更高税率，不分配征低税率，同时股东股息红利不征；或……分配低，未分配高，个税再征一次。
国际贸易法律术语
International Business Law TermsA Note on the Incoterms （国际贸易术语通则解释）Absolute Advantage( 亚当 .斯密的绝对优势理论)Acceptance with Modifications （对邀约做出修改、变更的承诺）Acceptance（承诺 /受盘）Act of State Doctrine （国家行为主义）Act of the Parties （当事人的行为）Administrative Management（经营管理）Advising and Confirming Letters of Credit（信用证的通知和确认）Agent for International Settlements （国际结算代理人）Agreement of the Parties （协议选择原则）Agriculture （农业协定）Alternative Dispute Resolution（ADR解决方式）Anticipatory Breach in Common Law（普通法上预期违约）Antidumping Authority（反倾销机构）Applicability of the CISG (CISG的适用范围)Application of Home State Labor Laws Extraterritorially（内国劳工法律域外适用）Applying for a Letter of Credit（信用证的申请）Approval of Foreign Investment Applications（外国投资申请的批准）Arbitrage （套汇）Arbitration Agreement and Arbitration Clauses（仲裁协议和合同中的仲裁条款）Arbitration Tribunals （仲裁机构）Artistic Property Agreements （文学艺术品产权协定）Assignment （合同权利转让）Attorney-General （法律总顾问）Automatic Dissolution（自动散伙）Average Clauses（海损条款）Avoidance （解除）Bank Deposits （银行储蓄）Bases of Income Taxation （所得税的征税依据/基础）Battle of the Forms （形式上的分歧／冲突）Bills of Lading（提单）Branch Banking （银行的分支机构）Business Form and Registered Capital （企业形式和注册资本）Business Forms（商业组织形式）Buyer's Remedies（买方可以采取的救济措施）Carriage of Goods by Air （航空货物运输）Carriage of Goods by Sea and Marine Cargo Insurance （海上货物运输及其保险）Carrier's Duties under a Bill of Lading（在提单运输方式下承运人的责任/义务）Carrier's Immunities （承运人责任/义务的豁免）Cartels (企业联合 /卡特尔 )Categories of Investment Projects （外国投资的项目类别）Charterparties （租船合同）Charterparties by Demise （光船出租合同）China's Fundamental Policies for Encouraging Foreign Investments （中国大陆鼓励外国投资的基本政策）Choosing the Governing Law （准据法的选择）CIF (cost, insurance and freight) (port of destination) （ＣＩＦ成本＼保险费加运费付至指定的目的港）Civil Law ( 民法法系 )Clearance and Settlement Procedures（交换和转让程序）Collection of Documentary Bills Through Banks（银行跟单托收）Commercial Arbitration（国际商事仲裁）Commodity Arrangements （初级产品 /农产品安排）Common Enterprise Liability （企业的一般责任）Common Law ( 普通法系 )Common Procedures in Handling Bills of Exchange（汇票处理的一般程序）Common Stock（股票）Company Taxpayers（公司 /法人企业纳税人）Comparative Advantage( 大卫 .李嘉图的比较优势理论)Comparison of Municipal Legal Systems( 内国法系的比较研究)Compensation for Winding up（清算补偿）Comprehensive Agreements （综合性的协定）Compulsory Licenses （强制许可）Computation of Income （收入计算）Conformity of Goods （与合同约定相符合的货物）Consent to the Jurisdiction of the Host State （给予东道国管辖权的许可/同意）Consideration in Common Law （英美法上的对价）Contemporary International Trade Law （当代国际贸易法）Contract Law for the International Sale of Goods （国际货物销售合同法）Contract Liability of the Agent（代理人的合同义务）Contract Liability of the Principal（委托人的合同义务）Contractual Issues Excluded from the Coverage of CISG （排除在 CISG 适用范围之外的合同问题）Copyrights （著作权 /版权）Council for Trade-Related Aspects of Intellectual Property Rights（与知识产权有关的理事会）Coverage of Tax Treaties （税收条约的覆盖范围）Creation of Agency（代理创立）Creditors of Partners （合伙人的债权人）Currency Crises: The Role of Monetary Policy （金融危机：货币政策的作用与地位）Currency Exchange Obligations of IMF Member States （国际货币基金组织成员国在外汇交易中的义务）Currency Exchange（外汇交易）Currency Support （资金 /财政援助）Custom（习惯）Customs Valuation （海关估价协定）Debt Securities （债券）Decision Making within the WTO（WTO内部决定作出机制）Deficiencies in the GATT 1947 Dispute Process （关税及贸易总协定 1947 争端解决程序的不足）Definite Sum of Money or Monetary Unit of Account（确定货币的总额或者计价的货币单位）Definition and Special Features （定义和特征）Delayed Bills of Lading （提单迟延）Denial of Justice （司法不公）Development Banks（发展银行）Direct Effect （直接效力）Direct Exporting( 直接出口 )Directors' and Officer's Duties to the Corporation （董事和经理 / 首席执行官对公司的义务）Dispute Settlement （争端的解决）Dissolution by Agreement （协议解散）Dissolution by Court Order（依法院令状散伙）Dissolution of the Partnership（散伙）Distribution of Earnings and Recovery of Investments（收入分配和投资回收）Distribution to Shareholders（红利分配权）Doctrine of Imputability (归责原则)Documentary Formalities （文本格式要求）Double Taxation Provision （双重征税的规定）Double Taxation （双重征税）Duress （胁迫行为）Duties of Agent and Principal（代理人和委托人的义务）Duties of Agent to Principal（委托人的义务）Duties of Principal to Agent（代理人、的义务）Duty of Care in Partnership Business （对合伙事务尽心看护义务）Duty of Loyalty and Good Faith（忠诚和诚信义务）Effectiveness of an Offer （邀约 /发盘的效力）Employment Laws in the European Union （欧洲联盟雇佣/ 劳工法）Employment Standards of the Organization for Economic Cooperation and Development （经济合作与发展组织雇佣 /劳工标准）Enforcement of Exchange Control Regulations of IMF Member States （国际货币基金组织成员国对外汇交易管理规则的履行）Enforcement of Foreign Arbitral Awards in the People's Republic of China （在中华人民共和国境内外国仲裁裁决的执行）Enforcement of Foreign Judgment（外国法院判决的执行）Enforcement of Partnership Rights and Liabilities（执行合伙事务的权利和责任）Enforcement of Securities Regulations Internationally（国际证券规则的执行）Environmental Regulation （环境规则）Escape Clause（免责条款）Euro-currency Deposits （欧洲货币储蓄）European Communities - Regime for the Importation, Sale, and Distribution of Bananas （欧洲共同体对于香蕉的进口、销售和分销的管理）European Union Law on Trade in Services （欧洲联盟关于服务贸易的法律）Exceptio non Adimpleti Contractus in Civil Law（大陆法上履行契约之抗辩权）Exceptions （例外）Exclusive Licenses （独占许可）Excuses for Non-performance（不履行的免责）Excuses for Nonperformance （不履行合同的抗辩/借口）Exemptions for New Members from IMF Member State Currency Exchange Obligations （国际货币基金组织新成员国在外汇交易中义务的免除）Export Restrictions ( 出口限制 )Exporting( 出口 )Expropriation （征收）Extraterritorial Application of U. S. Securities Laws（美国证券法域外的适用问题）Failure to Exhaust remedies （没有用尽法律救济）Fault and Causation（过错和因果关系）Finance Ministry （财政部）Finance of International Trade( 国际贸易的结算/ 支付 )Financing Foreign Trade （对外贸易的价金支付）FOB (free on hoard) (port of shipment) （ＦＯＢ装运港船上交货）Force Majeure Clauses （不可抗力条款）Foreign Investment Guarantees（外国投资的担保）Foreign Investment Laws and Codes （外国投资法）Formal and Informal Application Process （正式和非正式申请程序）Formation of the Contract （合同的成立）Forsed Endorsements（虚假背书）Fraud Exception in Letters of Credit Transaction ( 信用证交易的欺诈例外)Frauds on Bills of Lading （提单欺诈）Fraudulent Misrepresentation （受欺诈的误解）Free Zones（保税区 /自由贸易区）Fundamental Breach（根本违约）GATS Schedules of Specific Commitments （服务贸易总协定减让表中的特别承诺）General Agreement on Trade in Services ( 服务贸易总协定)General Requirements and Rights of the Holder in Due Course （票据持有人的一般要求和权利）General Standards of Performance（履行的一般标准）Geographic Limitations （地区限制）Government Controls over Trade ( 政府对贸易的管制)Government Guarantees（政府担保）Governmental Interest （政府利益原则）Governmental Sources of Capital （官方资金）Grant Back Provisions （回授的规定）Home state Regulation of Multinational Enterprises （本国对跨国企业的管理）Host State Regulation of Multinational Enterprises （东道国对跨国企业的管理）Illegality and Incompetency （行为不合法性与主体不适当资格的认定）IMF "Conditionality"(国际货币基金组织的制约性)IMF Facilities （国际货币基金组织的机制）IMF Operations （国际货币基金组织的运作）IMF Quotas （国际货币基金的份额）Immunities of States from the Jurisdiction of Municipal Courts （国家豁免于内国法院的管辖权）Import-Licensing Procedures （进口许可证程序协定）Income Categories（收入分类）Income Tax Rates（所得税税率）Income Taxes（所得税）Independence Principles and Rule of Strict Compliance （信用证独立原则和单证严格相符规则）Indirect Exporting( 间接出口 )Industrial Property Agreements（保护工业产权的协定）Innocent Misrepresentation （因无知的误解）Inquiry （调查）Insider Trading Regulations （内幕交易规则）Insurance Cover （保险范围）Intellectual Property Right Law（知识产权法）International Center for the Settlement of Investment Disputes（解决投资争端国际中心）International Commercial Dispute Settlement（国际商事争端的解决）International Court of Justice（海牙联合国国际法院）International Factoring（国际保理）International Franchising( 国际特许经营权)International Labor Standards （国际劳工标准）International Licensing Agreement( 国际许可证协议)International Licensing Agreements（国际许可证协定）International Model Law( 国际示范法 )International Organizations( 国际组织 )International Persons（国际法主体）International Rules for the Interpretation of Trade Terms(国际贸易术语解释通则) International Trade Customs and Usages( 国际贸易惯例和习惯)International Treaties and Conventions( 国际条约和公约)International Tribunals（国际法庭）Interpreting of the CISG (CISG的解释)Invitation Offer（要约邀请／要约引诱／询盘）Involuntary Dissolution（非自愿解散）Issuance of Securities（证券发行）Jurisdiction and Venue（管辖权和法院地）Jurisdiction in Civil Cases （民事案件的管辖权）Jurisdiction in Criminal Cases （刑事案件的管辖权）Lack of Genuine Link （缺乏真实的联系）Lack of Nationality （无国籍）Lack of Standing （身份不明）Law Applicable to Letters of Credit（调整信用证的法律）Law of Foreign Investment Enterprises of China（中国的外商投资企业法）Law of the People's Republic of China on Chinese Foreign Contractual Joint Ventures （中华人民共和国中外合作企业法）Law of the People's Republic of China on Chinese Foreign Equity Joint Ventures （中华人民共和国中外合资企业法）Law of the People's Republic of China on Foreign Capital Enterprises （中华人民共和国外资企业法）Legal Characteristics （定义和法律特征）Legal Structure of the WTO（世界贸易组织的法律框架）Legal System of International Business( 国际商事的法律体系)Letters of Credit (L/C) （信用证）Liabilities of Makers, Drawers, Drawees, Endorsers and Accommodation Parties（票据制作人、出票人、付款人、背书人、代发人/担保人的责任）Liability for Environmental Damage（环境损害责任）Liability Limits（承运人责任/义务的限制）Licensing Regulations （许可证制度）Limitations on Foreign Equity （外国投资的资金比例限制）Limitations on the Excuses That Drawers and Makers Can Use to Avoid Paying Off a Billor Note 661 （票据制作人、出票人拒绝付款借口的限制）Liquidated Damages （约定的损害赔偿金）Liquidation（清算）Maintaining Monetary Value （维护币值稳定）精选文库Major Principles of GATT 1994（关税及贸易总协定1947 的主要原则）Marine Insurance Policies and Certificates（海运保险单和证书）Maritime Insurance （海运保险）Maritime Liens（留置权）Means of Delivery （根据交付方式）Mediation （调停 /调解）Membership （成员）Memorandums of Understanding （谅解备忘录）Methods of Investment Contribution （出资方式）Mini-trial（模拟审判方式）Miscellaneous Taxes （混杂的，各种各样的税）Misrepresentation （误解）Mixed Sales （混合销售）Modification of Foreign In vestment Agreements（外国投资协议的修改）Money and Banking( 货币与金融 )Monopoly Control Authority (反垄断机构)Most Significant Relationship （最密切联系原则）Most-favored-nation Treatment（最惠国待遇原则）Movement of Workers （劳工流动）Multilateral Investment Guaranty Programs （多边投资担保计划／安排）Multilateral Trade Agreements （多边贸易协定）Multilateral Trade Negotiations（多边贸易谈判）Multinational Enterprise （跨国企业）Municipal Legal Systems （内国法系）National Foreign Investment Policies （内国的外国投资政策）National Investment Guarantee Programs （内国／国家投资担保计划／安排）National Law( 国内法 )National Monetary Systems （国内金融 / 货币体系）National Treatment（国民待遇原则）Nationality Principle （国籍原则）Negligent (innocent) Misrepresentation （因疏忽的误解）Negotiability of Bills and Negotiability of Notes（可流通的汇票和可流通的本票）Negotiation ( 谈判，议付 )Noncompetition Clauses （限制竞争条款）Nondiscrimination （非歧视原则）Nonimputable Acts （免责行为）Nontariff Barriers to Trade( 非关税贸易壁垒)Nonwrongful Dissolution（非不法原因散伙）Objections （异议）Obligations of the Parties（当事人各方的义务）Obligations of the Seller and the Buyer（买卖双方的合同义务）Offer（要约／发盘）Operation of Law（法律的原因而终止）Operational Reviews （营业审查）Opting In and Out （加入和退出）Organization of the IMF （国际货币基金组织的机构）Overseas Private Investment Corporation （海外私人投资公司的案件）Parent Company（母公司）Passing of Property （产权的转移）Passing of Risk （风险的转移）Patents （专利权）Payable on Demand or at a Definite Time （付款要求或者在指定的付款时间）Payment of the Price（支付价款）Penalties for Noncompliance （对于不遵守法规的处罚）Perils and Losses（保险危险和损失）Persons Immune from Taxation （个人所得税的免除）Piercing the Corporate Veil （普通法上揭开公司的面纱/ 大陆法上公司人格否认原则）Place for Delivery （交付的地点）Post -Termination Relationship （代理终止后的有关问题）Powers during Winding up（合伙人在清算过程中的权力/权利）Practices and Usages（交易习惯和商业惯例）Preemption（先买权 /优先权）Preshipment Inspection （装运前检验协定）Price-Fixing （定价）Private Insurers（私人／商业保险）Private Sources of Capital （私人资金）Products Liability Laws （产品质量法）Promissory Notes （本票）Promoter of International Monetary Cooperation （国际金融合作的促进者）Protection of Natural Resources （自然资源的保护）Protection of Subsidiaries （分支机构的保护制度）Protection of Workers' Rights by the Council of Europe（欧洲理事会关于劳工权利的保护）Protection through Tariffs （关税保护）Proving Foreign Law （外国法的查明）Provisions Governing Trade in Services in the North American Free Trade Agreement （北美自由贸易区协定中关于服务贸易的规定）Quality Controls （质量控制）Quantity and Field-of-Use Restrictions （对数量和使用领域的限制）Recognition and Enforcement of Awards（仲裁裁决的承认和执行）Recognition of Foreign Judgments （外国裁决的承认）Refusal to Exercise Jurisdiction （拒绝执行管辖权）Regional and International Development Agencies （区域性和国际性发展机构）Regional Integration （区域联合）Regional Intergovernmental Regulations on Labor （区域性政府间关于劳工的规定）Regional Intergovernmental Regulations on Trade in Services （关于服务贸易的区域性政府间管理规则）Regional Monetary Systems （区域性金融体系）Regulation of Foreign Workers （外籍员工的的管理规定）Regulation of Pollution （防止污染规则）Relief （救济、赔偿）Remedies Available to Both Buyers and Sellers （买卖双方都可以采取的救济措施）Remedies for Breach of Contract （违反合同的救济）Requests for Specific Performance （要求继续 /特定履行）Residency Principle （居住地原则）Restrictions on Research and Development （对技术研究和发展的限制）Restrictions That Apply after the Expiration of Intellectual Property Rights （知识产权保护期满后应用的限制）Restrictions That Apply after the Expiration of the Licensing Agreement （知识产权使用许可合同期满后应用的限制）Right to Compensation（主张赔偿的权利）Rights and Duties （权利与义务）Rights and Responsibilities of Beneficiaries （收款人 /收益人的权利与义务）Rights and Responsibilities of the Account Party （付款人 /信用证帐户申请人的权利与义务）Rules of Origin （原产地规则）Rules of Private International Law （国际私法规则）Safeguards（保障措施协定）Sanitary and PhytosanitaryMeasures （卫生与植物卫生措施协定）Scope and Coverage of GATT 1947 and GATT 1994 （关税及贸易总协定1947 和 1994文本的调整范围）Screening Foreign Investment Applications （对外国投资申请的筛选/ 审查）Sectoral Limitations （行业 /部门限制）Securities and Exchange Commission （证券交易委员会）Securities Exchanges （证券交易所）Securities Regulations （证券规章）Seller's Obligations （卖方的义务）Seller's Remedies（卖方可以采取的救济措施）Settlement of Disputes between ILO Member States （国际劳工组织成员国之间争端的解决）Settlement of Disputes between Intergovernmental Organizations and Their Employees （政府间国际组织与它的雇员之间争端的解决）Settlement of Disputes in International Tribunals （在国际法庭解决争端）Settlement of Disputes in Municipal Courts（内国法院的争端解决途径）Settlement of Disputes through Diplomacy （通过外交途径解决争端）Settlement of Disputes through Municipal Courts（通过内国法院解决国际商事争端）Shareholders' Inspection and Information Rights （股东的监督和知情权）Shareholders' Lawsuits （股东的诉权）Shareholders' Meetings（股东会议 /大会）Shareholders' Rights and Liabilities（股东的权利和责任）Sharp Practices （欺诈行为）Signed by the Maker or Drawer （票据制作人或者出票人签名）Source Principle （税收发生来源原则）Sources of Corporate Financing （公司资本的来源）Sources of Foreign Investment Law of China（中国外国投资法的渊源）Sources of International Business Law( 国际商法的渊源)Sources of International Law （国际法的渊源）Sources of Investment （投资范围）Sovereign or State Immunity （国家主权豁免）Specialization( 国际分工专门化)Standard of Care(给予外国人的待遇/关照标准 )Start-Up Standards（设立标准）State Responsibility （国家责任）Statements and Conduct of the Parties（当事人的陈述和行为）Statutory Choice-of-Law Provisions（强制选择条款）Structure of the WTO （ WTO 的组织结构）Subordinate Business Structures（商业分支机构）Subsidies and Countervailing Measures （补贴与反补贴措施协定）Supervision of Foreign Investment （外国投资的监管）Supreme Court Decision （最高法院的裁决）Systems for Relief from Double Taxation（避免双重征税的救济体制）Takeover Regulations （接管 /收购规则）Taking Delivery （接受交付）Tariff-based Import Restriction（约束进口关税）Tariffs( 关税 )Tax Avoidance （避税）Tax Evasion （逃税）Tax Incentives ( 税收激励 )Tax Sparing （节税）Tax Treaties （税收条约）Taxation （税收）Taxpayers（纳税人）Technical Barriers to Trade （贸易的技术壁垒）Technology Transfer( 技术转让 )Termination of an Agency（代理的终止）Termination of Corporations（公司的终止）Territorial Restrictions （地区限制）The Acceptance（承诺／受盘）The Administrative Discretion of Screening Authorities（筛选/监管机构的管理权）The Anglo-American Common Law System(普通法系或者英美法系)The Applicable Procedure Law（应用的程序法）The Applicable Substantive Law （应用的实体法）The Bank for International Settlements （巴塞尔国际清算银行）The Bill of Exchange （汇票）The Board of Directors（董事会）The Bretton Woods System （布雷敦森林体系）The Business Form（商业组织形式）The Buyer's Right to Avoid the Contract （买方解除合同的权利）The Central Bank （中央银行）The Choice of Money （货币的选择）The Convention on Insider Trading （内幕交易的公约）The Drafting of the CISG(CISG的起草)the Economic Globalization（经济全球化）The Final Act Embodying the Results of the Uruguay Round of MultilateralTrade Negotiations （乌拉圭回合多边贸易谈判结果的最后文本）The Foreign Exchange Market （外汇交易市场）The Founding of GATT （关税及贸易总协定的成立）The Framework Agreement （协定的框架）The General Agreement on Tariffs and Trade （关税及贸易总协定）The Importance of the Separate Legal Identity of Juridical Entities （跨国企业作为拥有独立法律地位的实体之重要性）The International Labor Organization （国际劳工组织）The International Monetary Fund （国际货币基金组织）The International Standard( 国际待遇 /标准 )The International Transfer of Intellectual Property（工业产权的国际转让）The Islamic Law System （伊斯兰法系）The Law Governing Bills of Exchange（调整汇票的法律制度）The Law of Agency（国际商事代理法）The Making of International Law（国际法的构成）The National Standard( 国民待遇 /标准 )The Negotiation and Transfer of Bills and Notes （票据权利的转让和背书转让）The Obligations of Banks （银行的义务/责任）The Principal Characteristics （基本特征）The Role of Banks in Collecting and Paying Negotiable Instruments （银行在可流通票据的托收和付款中的角色）The Roman-Germanic Civil Law System( 大陆法系或者罗马日耳曼法系)The Scope of International Law in Actual Practice（实践中国际法的范围）The Subordinate Structure （分支结构）The Transfer of Money （货币转移）The Turning Over of Documents （交付与货物有关的单证）The Uruguay Round （乌拉圭回合）The Value of Money （币值）The World Trade Organization (WTO)（世界贸易组织）The WTO Agreement（WTO协定）Third Party Relations of the Principal and the Agent（与委托人和代理人有关的第三人）Third-Party Claims and Personal Injuries （第三方的权利和人身伤害）Third-Party Rights (Himalaya Clause) （第三方的权利---- 喜玛拉亚条款）Time Charterparties（定期租船合同）Time for Delivery（交付的时间）Time Limitations （时效）Trade Barriers （贸易壁垒）Trade in Goods( 货物贸易 )Trade Liberalization Through Cooperation（通过合作实现贸易自由化）Trade Policy Review （贸易政策评审机制）Trade Terms（贸易术语）Trademarks（商标权）Trade-Related Investment Measures （与贸易有关的投资措施协定）Trading in Securities（证券交易）Transactions Covered in CISG （ CISG 适用的交易范围）Transnational Organized Labor （有组织的跨境服务的劳工）Transparency(透明度 )Treaties and Conventions （条约和公约）Trial Court Decision （初等法院的裁决）Turnover Taxes （流转 /交易税）Tying Clauses （搭售条款）Unconditional Promise or Order to Pay （无条件的付款承诺和要求）Unfair Competition Laws （不正当竞争法）UNIDROIT Principles of International Commercial Contracts (PICC)( 国际统一私法协会国际商事合同通则 ,简称 PICC)精选文库United Nations Convention on Contracts for the International Sale of Goods (CISG)( 联合国国际货物销售合同公约 ,简称 CISG)Validity and Formation of International Sale of Contracts（国际货物销售合同的成立和效力）Visas（签证）Voyage Charterparties （航次租船合同）Waivers （让渡、放弃）Winding Up（合伙清算）World Intellectual Property Organization（世界知识产权组织）World Trade Organization Dispute Settlement Procedures （世界贸易组织争端解决机制）Wrongful Dissolution（不法原因散伙）WTO Antidumping Agreement（世界贸易组织反倾销协议）WTO Dispute Settlement Procedures （世界贸易组织的争端解决程序）--21。
税务专业英语常用词汇整理
税务专业英语常用词汇整理税务作为一个重要的经济管理领域，具有自己独特的专业术语和词汇。
我们整理了一些常用的税务专业英语词汇，以帮助大家更好地了解和运用。
1. Taxation - 税收
2. Taxpayer - 纳税人
3. Tax return - 纳税申报表
4. Tax evasion - 逃税
5. Tax avoidance - 避税
6. Tax deduction - 税务减免
7. Taxable income - 应税收入
8. Tax liability - 税务责任
9. Tax bracket - 税率档次
10. Tax audit - 税务审计
11. Taxable entity - 纳税实体
12. Tax exemption - 免税
13. Value-added tax (VAT) - 增值税
14. Income tax - 个人所得税
15. Corporate tax - 企业所得税
16. Property tax - 房产税
17. Customs duty - 关税
18. Excise tax - 特别消费税
19. Withholding tax - 预扣税
20. Tax treaty - 税收协定
此外还有许多与税务相关的词汇可以继续深入学习和探索。
希望以上整理的常用税务专业英语词汇对您有所帮助。
双支柱国际税收 英文翻译
"双支柱国际税收" 的英文翻译是"Two-Pillar International Taxation"。
"双支柱" 指的是国际税收改革框架中的两个主要支柱，分别是全球最低企业税率和数字服务税。
这个概念是由OECD（经济合作与发展组织）提出的，旨在解决跨境数字经济和全球企业税收规则的不平衡问题，以确保数字化时代的跨国企业能够公平纳税。
全球最低企业税率支柱旨在建立全球最低的企业税率标准，防止企业通过税收避免手段在全球范围内进行利润转移。
数字服务税支柱则着眼于数字服务行业，针对跨境数字服务征收特定的税款，以确保这些公司在所经营国家进行合理的纳税。
这两个支柱的目标是增强国际税收体系的公平性和可持续性，减少税收竞争和避税行为，从而促进全球税收收入的合理分配和稳定增长。
国际贸易实务 (双语)--品质条款
在合同中，应尽可能使用国际上通用的名称。国
际上为了便于对商品的统计征税时有共同的分类 标准，海关合作理事会主持制定了《协调商品名 称及编码制度》（The Harmonized Commodity Description and Coding System,简称H.S.编码制 度）。该制度于1988年1月1日起正式实施，我国 于1992年1月1日起采用该制度、目前各国的海关 统计，普惠制待遇等都按H.S.进行。所以，我国 在采用商品名称时,应与H.S.规定的品名相适应。 如果卖方交付的货物不符合合同规定的品名或说 明，则买方有权拒收货物，并要求提出损害赔偿。
从法律的角度看,在合同中规定标的物的具体名称,关系到买卖双方交接 货物方面的权利和义务,是买卖合同的主要交易条件
(2)From a business point of view, the name or description of the rules are both the substance of the transaction, which is the foundation and precondition.
Significance of Stipulating the Name of Commodity 列明品名的意义 (1)From the perspective of law, stipulate in the contract that the subject matter of the specific name, relationship to both the transfer of goods with respect to the rights and obligations of a contract for the sale, is the main trading conditions.
Chapter-6-tax-and-subsidies(共40张)
Price
Price Paid by Buyers
Price (No Tax)
Price Received by Sellers
b
tax
a
d
Qwith tax
Qno tax
A Tax on Sellers Equals a Tax on Buyers
A Tax on Sellers is the Same as a Tax on Buyers
Price
Price Paid by Buyers Price (No Tax)
tax b
Supply With Tax Supply No Tax
Price
Supply With Tax
Price Paid by Buyers
Price (No Tax)
Price Received by Sellers
b tax
c
tax Supply No Tax
a
Qwith tax Qno tax
第6页，共40页。
Demand Quantity
Slide 6 of 50
1. Who pays the tax does not depend on who writes the check to the government;
2. Who pays the tax does depend on the relative elasticities of demand and supply;
第14页，共40页。
Supply
Demand Quantity
宏观经济学浮动税制与比例税名词解释汇总
宏观经济学浮动税制与比例税名词解释汇总
1、浮动税制（Progressive Taxation）：浮动税制是一种税收制度，其中个人或企业的税率随其收入或利润水平的增加而逐渐增加。
这意味着高收入者支付的税款比低收入者高，因为税率与收入水平成正比。
浮动税制的目标之一是实现财富再分配，通过从高收入者那里征收更多的税款来减少贫富差距。
2、比例税（Proportional Tax）：比例税是一种税收制度，其中个
人或企业以固定比例的税率支付税款。
无论收入水平高低，都应缴纳相同比例的税款。
比例税也称作等比税或平均税。
该税制的特点是税率一致，不随收入水平变化，因此对于不同收入的纳税人来说，税负相对较为公平。
需要注意的是，以上解释是对浮动税制和比例税的一般描述，并没有涉及具体税率、税基或税收政策的详细内容。
在实际情况中，各国的税制可能会有所不同，包括使用不同类型的税收筹集资金以及制定不同的纳税人分类和税率等。
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Commodity tax reform
Commodity tax and income tax
Frank Cowell: EC426 Public Economics
Heterogeneous consumers
Broader social objectives need to be considered.
Start with simple heuristic argument based on standard applied welfare economics (Cf Coady and Drè 2002) ze Then Ramsey model Then generalisations
Proceed in stages
If elastic labour supply (J0=0)
and if Uik=0, ik, : (“intuitive” result from DWL argument)
If inelastic labour supply (J0=)
does this mean uniform taxation?
Model role of the government as intervention in the price system
Taxes expressed as either
An absolute addition to the producer price (a “specific tax” rate t) A percentage increase in the price (an “ad valorem tax” rate t)
Optimal tax rules
•Intuitive approach •Ramsey rule •Uniform taxation? •Generalisations
Commodity tax reform
Commodity tax and income tax
Frank Cowell: EC426 Public Economics
Same issue as our intuitive minimum-DWL approach
Objective is utility of representative person
expressed in terms of extended price vector and non-labour income
Simple example (Corlett and Hague 1953)
Two taxable consumer goods and (untaxable) labour Tax more heavily the good that is complementary with the untaxed good
Salanié B. (2003) , Kaplow (2008b), pp125-136
Overview...
Commodity Taxation Agenda
Frank Cowell: EC426 Public Economics
An application of standard efficiency analysis
Commodity tax: approach
Basic questions:
Can we set up a well-defined optimisation problem? If so, what criteria should be applied to the problem? Is there a case for taxing all commodities at the same rate? If not, on which commodities should the tax burden fall more heavily? Price “wedges” are used to raise the required revenue
2 November 2009
Frank Cowell: EC426 Public Economics
MSc Public Economics
2009/10
/ec426/
Commodity Taxation
Overview...
Commodity Taxation Agenda
With representative consumer distributional equity is assumed away Concentration on efficiency makes sense. distinguish between “luxury items” and conventional goods? a basis for discriminatory taxation?
Frank Cowell: EC426 Public Economics
Arguments for Uniform Taxation?
1.
Invention of new commodities
Substitutability may make it difficult to specify robust “boundaries” between commodities. But such boundaries are essential for differential tax rates. “Fine-tuning” of tax rates may be infeasible.
3.
Perceived equity
Special taxes for “special” goods : OK Higher taxes for “luxuries” : OK But, “discriminatory” taxes elsewhere?
Overview...
Commodity Taxation Agenda
Frank Cowell: EC426 Public Economics
Allowing for a heterogeneous economy
Optimal tax rules
•Intuitive approach •Ramsey rule •Uniform taxation? •Generalisations
Pattern of demand may vary with income
Approach by analogy with the Ramsey interpretation
Instead of taking the utility of a representative consumer… …use a specific Bergson-Samuelson welfare function W Can impute inequality-averse values to W (Atkinson and Stiglitz 1976, Kaplow 2008a)
Frank Cowell: EC426 Public Economics
The Ramsey approach
Ramsey (1927) formulated the model 80+ years ago! Focuses on the question “should we have uniform commodity taxes?”
Hi is comp demand fn for i
Substituting in above: This then implies:
Frank Cowell: EC426 Public Economics
The Ramsey rule
The Ramsey tax rule: “reduce demand for every taxable good in the same proportion”
Frank Cowell: EC426 Public Economics
Basic questions about commodity taxation
Optimal tax rules
Commodity tax reform
Commodity tax and income tax
Frank Cowell: EC426 Public Economics
2.
Administration cost
Formal model of complexity? Degree of disaggregation of the tax-collecting process Minimisation of errors (Dhami and Al-Nowaihi 2006)
Derive “optimal” commodity tax rules
Commodity tax rules on reform Integration with income tax?
Issues of information Modelling of incentives
For overview and introduction
Overview...
Commodity Taxation Agenda
Frank Cowell: EC426 Public Economics