国际税收协定中英对照精选

1、A 章导 论中文央文含义税收分配Tax appointment国际税务协调Internationaltaxaffaircoordination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 agr

2、eement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lan

3、d holding tax房产税house 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soci

4、al security 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exce

5、ss 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 taxat

6、ion 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 labo

7、ur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 fromdirectors fees跨国表演家和运动员所得international income fromartistes and athletes跨国教师和研究人员所得international income fromteachers and researchers跨国学生、学徒和 实习生所得international income from

8、 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met

9、hod of tax exemption全额免税法method of full exemption累进免税法methodofprogressionexemption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

10、 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 techniq

11、ue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 ,税收流亡tax exiles税收难民tax refugees第九临时移民provisional immigrants草和积累中心accumulation center

12、针早吊滥用税收协定treaty shopping abuse of treaty用避直接导管公司direct conduit companies税方踏脚石导管公司steppingstone conduit式(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联属企业Affiliatedenterprises orassociated enterprises针关联企业Related enterprises一章公司集团内部定价Intra-group pricing常

13、用公司内部定价Intra-corperate pricing避税公司间定价Inter-corperate pricing方式转让定价Transfer pricing转让价格Transfer price转让正常交易价格Arm's length prices定价正常交易原则Arm's length principle总利润原则Gross profit principle合理原则Reasonableness prin外国基地公司foreign base company信箱公司letter-box company针控股公司holding companyF离房基金off-shore-fu

14、nds个人持股信托公司personalholdingtrustcompany可比非受控价格法CPU, comparable uncontrolled price method针转售价格法Resale price method三和成本加价法Cost plus method针交易利润法Transactional profit method四章利润分割法Profit split method贝献分析法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针 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thediscriminativetreatment of taxation全面优惠原则OverallPreferentialPrinciple特定优惠原则SpecificPreferentialPrinciple针 八草 和第 十七 章国 际税 收协 定国际税收协定International tax convention关于对所得和资本避免双 重征税的协定范本Model Convention