国际税收协定中英对照

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
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
租赁所得税
lease income tax
工资薪金税
payroll tax
未分配利润税
undistributed profit tax
社会保险税
social security contribution
财富税
wealth tax
资本税
capital levy
继承税
inheritance tax
赠与税
gift tax
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
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 enterprises or associated enterprises
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 base company
信箱公司
letter-box company
控股公司
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
enterprise income tax
外商投资企业和外国企业所得税
income tax with foreign investment and foreign enterprises
关税优惠
Tariffpreference
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
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
Internationaltaxconvention
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
international income from artistes and athletes
跨国教师和研究人员所得
international income from teachers and researchers
跨国学生、学徒和
实习生所得
international income from students、apprentices and practisers
第一章导论
中文
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
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
house tax
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 propertyvalueondynamism
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
method of tax exemption
源自文库全额免税法
method of full exemption
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 independentpersonallabour
跨国非独立劳动所得
international income from dependent personal labour
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 license
矿山管理费
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
成本加价法
Cost plus method
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
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
发达国家与发展中国家双重征税的协定范本
ModelDouble Taxation Convention between Developed and DevelopingCountries
常设机构
standing body
营业存在
businesspresence
关联企业
Related enterprises
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
Transferprice
正常交易价格
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
跨国一般静态财产价值
international general propertyvalue 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
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
税收难民
tax refugees
临时移民
provisional immigrants
积累中心
accumulation center
滥用税收协定
treaty shopping
abuse of treaty
直接导管公司
direct conduit companies
踏脚石导管公司
stepping stone conduit companies
全球税收论坛
Global Forum on Taxation
跨国纳税人
Internationaltaxpayer
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
跨国退休金所得
international income from pensions
跨国政府服务所得
international income from governmental services
跨国董事费所得
international income from directors fees
跨国表演家和运动员所得
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
residentjurisdiction
公民管辖权
Citizenjurisdiction
收入来源地管辖仅
source jurisdiction