charter3： tax hevens 2
三代税款手续费的使用原则
三代税款手续费的使用原则英文回答：The principles for the use of the third-generation tax payment procedures are as follows:1. Efficiency: The third-generation tax payment procedures aim to streamline the tax payment process and make it more efficient. This includes the use of electronic payment systems, online platforms, and automated processes to reduce paperwork and administrative burdens.2. Transparency: The use of the third-generation tax payment procedures should ensure transparency in the tax payment process. Taxpayers should have access to clear and accurate information regarding the calculation and payment of their taxes. This helps to build trust between taxpayers and tax authorities.3. Fairness: The third-generation tax paymentprocedures should be designed in a way that ensuresfairness in the tax system. This includes ensuring that all taxpayers are treated equally and have access to the same benefits and incentives. It also involves implementing measures to prevent tax evasion and ensure compliance with tax laws.4. Convenience: The third-generation tax payment procedures should prioritize convenience for taxpayers. This includes providing multiple payment options, such as online payment, mobile payment, or payment through authorized agents. It should also involve simplifying the tax payment process and providing user-friendly platforms and interfaces.5. Cost-effectiveness: The use of the third-generation tax payment procedures should result in cost savings for both taxpayers and tax authorities. This includes reducing the administrative costs associated with tax collection and payment, as well as minimizing the compliance costs for taxpayers. It should also involve leveraging technology to automate processes and reduce manual interventions.中文回答：三代税款手续费的使用原则如下：1.效率，三代税款手续费旨在简化税款支付流程，提高效率。
etrade需要新的居地税表
etrade需要新的居地税表摘要：一、etrader简介二、为什么需要新的居住地税表三、新税表的优势和影响四、etrader如何适应新的税法规定五、结论正文：etrader是一家跨国金融交易公司，业务范围涉及全球。
由于各国税法的差异，etrader需要根据不同国家的规定，为员工编制居住地税表。
近期，各国税法发生了较大变化，etrader原有的居住地税表已不再适用，因此需要制定新的税表。
新的居住地税表的制定，旨在确保etrader在全球范围内的员工能够按照所在国家的税法规定，合规缴纳个人所得税。
新税表的优势主要体现在以下几点：1.合规性：新税表遵循了最新的国际税收法规，有助于etrader避免因违反税法而产生的罚款和纠纷。
2.公平性：新税表确保了员工在不同国家的工作地点享受到公平的税收待遇，消除了地域差异带来的不平等待遇。
3.简化流程：新税表简化了员工报税流程，提高了员工的工作效率。
新的居住地税表对etrader的影响主要表现在以下几个方面：1.成本变动：新税表可能导致部分员工在全球范围内的税负发生变化，从而影响etrader的人力成本。
2.员工满意度：新税表有可能影响员工的实际收入水平，进而影响员工的满意度和留存率。
3.合规风险：新税表的实施需要etrader投入更多的资源进行税务合规管理，以降低潜在的合规风险。
为适应新的税法规定，etrader采取了一系列措施，包括：1.建立专业的税务团队：etrader组建了一支专业的税务团队，负责研究和跟踪全球范围内的税收法规变化，为etrader提供及时准确的税务建议。
2.优化信息系统：etrader对信息系统进行了优化升级，确保新税表能够顺利实施，并为员工提供便捷的报税工具。
3.培训员工：etrader针对新税表开展了员工培训，确保员工了解并熟悉新的税法规定。
总之，随着全球税收法规的变化，etrader需要制定新的居住地税表，以确保员工合规缴纳个人所得税。
REPSOL_VETTING_PROCESS_AND_CRITERIA_2014_tcm11-689923
III. Effective Date
01 Aug 2014
Page 2 of 31
REPSOL VETTING PROCESS AND CRITERIA
IV. DEFINITIONS For the purpose of these procedures, the following definitions apply: Acceptable means the vessel can be used within the scope described above, and is the only rating that allows such use. This rating results from a favourable assessment based on information that we have deemed positive and sufficient. The rating of the vessel may be affected by relevant modifications concerning safety and operational systems, changes of name, technical operator, crew, flag, etc., as well as any incident, casualty or terminal negative feedback report, PSC detention or Memoranda or condition of Class. (See also “Vetting Assessment”.) Barge, for the purpose of these procedures, means a vessel carrying goods in rivers, inland navigation, lakes and ports, not sailing on open sea or bays and restricted by Flag Administration to inland water navigations. EBIS Barge: for the purpose of these procedures, means a vessel carrying goods in European rivers, not sailing on open sea or bay CAP (Condition Assessment Programme).- Independent and thorough scheme of inspections of the actual condition of a vessel. It is applicable as established in the present Vetting Process and Criteria and as defined in the Rules of the Classification Societies members of IACS. Cargo means any kind of material subject to a contract of transportation, mainly crude oil, oil products, chemical products, LPG, LNG, Lubricants, Liquid fertilizers and dry bulk cargoes. Charter Party means contract of affreightment signed between shipowner and charterer when hiring a vessel for the carriage of goods. Chief Officer and 2nd. Engineer terminology considered equivalent to 1st. Officer and 1st. Asst. Engineer for the purpose of these procedures. COA vessel means vessels included in a contract of affreightment to lift a fixed or determinable quantity of cargo of a specified type over a given period of time. EBIS the European Barge Inspection Scheme, is used to evaluate barges, tugs and dumb barges used to distribute oil and chemicals within Europe ESP (Enhanced Survey Programme).- It is applicable as established in SOLAS XI1/2 and as defined in Resolution A.744 (18). Heavy grade Oil: o o o crude oils, having a density at 15º C higher than 900 kg/m3; oils, other than crude oils, having either a density at 15º C higher than 900 kg/m3 or a kinematic viscosity at 50 º C higher than 180 mm2/s; or; bitumen, tar and their emulsions.
3 level carhart style model -回复
3 level carhart style model -回复什么是3级Carhartt风格模型？Carhartt风格模型是一个模型框架，用于解释和预测经济现象和宏观经济变量之间的关系。
它以美国经济学家Thomas Carhartt 的名字命名，是一个被广泛使用的经济学工具。
该模型的最大特点是将经济领域划分为三个层次：宏观经济层面、产业层面和公司层面。
这三个层次相互作用，并对经济运行产生影响。
下面将详细介绍这三个层次及其相互关系。
1. 宏观经济层面：宏观经济层面是模型的第一层，对整个经济系统进行宏观分析。
在这个层面，我们考虑国家或地区的整体经济变量，如国内生产总值（GDP）、物价指数、消费支出、投资等。
宏观经济政策如货币政策和财政政策的变化对整个经济体的发展有着重大影响。
在Carhartt风格模型中，宏观经济层面提供了基本的经济环境，这些环境将影响下一层次：产业层面。
2. 产业层面：产业层面是模型的第二层，考虑不同产业之间的相互作用和产业对经济的影响。
在这个层面，我们分析不同产业的生产、销售和就业情况。
每个产业都有其特定的市场结构和竞争力，其行为对经济体产生影响。
例如，一个动荡的能源市场可能导致油价上涨，从而影响到其他与能源相关的产业。
此外，技术创新和市场竞争也会对产业结构和发展产生影响。
在Carhartt 风格模型中，产业层面的变化将影响到下一层次：公司层面。
3. 公司层面：公司层面是模型的第三层，涉及个别公司的经营和决策。
在这个层面，我们研究企业的生产过程、市场竞争、利润和就业等。
不同公司在其所属产业中扮演着不同的角色，并通过他们的经营决策影响着经济体的发展。
公司的投资、生产能力、市场份额和技术创新等都会对经济体产生影响。
在Carhartt风格模型中，公司层面的变化将反过来影响到产业层面和宏观经济层面。
这三个层次相互关联，构成了一个完整的模型，以解释经济领域中的变化和相互作用。
例如，当宏观经济政策发生变化时，比如货币政策有所调整，这将引起产业层面的变化，影响公司的经营决策和市场竞争。
商务英语常用术语
常用商务英语术语1. 出口方面的词汇出口信贷export credit出口津贴export subsidy商品倾销dumping外汇倾销exchange dumping优惠关税special preferences保税仓库bonded warehouse贸易顺差favorable balance of trade贸易逆差unfavorable balance of trade 进口配额制import quotas自由贸易区free trade zone对外贸易值value of foreign trade国际贸易值value of international trade普遍优惠制generalized system of preferences缩略形式GSP最惠国待遇most-favored nation treatment 缩略形式MFNT2. 价格术语运费freight码头费wharfage总值total value卸货费landing charges关税customs duty印花税stamp duty净价net price含佣价price including commission港口税port dues回佣return commission .折扣discount, allowance目的港port of destination装运港port of shipment卸货港port of discharge 零售价retail price现行价格（时价）current price/ prevailing price进口许口证import license 出口许口证export license现货价格spot price期货价格forward price国际市场价格world (International)Market price 离岸价（船上交货价）FOB—free on board成本加运费价（离岸加运费价）C&F—cost and freight 到岸价（成本加运费、保险费价）CIF—cost, insurance and freight信用证letter of credit ( L/C)跟单信用证documentary credit光票信用证clean credit可撤销信用证revocable credit不可撤销跟单信用证irrevocabledocumentary L/C保兑信用证confirmed L/C不保兑信用证unconfirmed L/C 即期信用证sight letter of credit远期信用证usance letter of credit 可转让信用证transferable L/C不可转让信用证non-transferable L/C 循环信用证revolving credit备用信用证standby letter of credit 开证申请人applicant for the credit开证行the issuing bank通知行、转证行advising bank/ transmittingbank保兑行confirming bank 受益人beneficiary汇票bill of exchange 商业发票commercial invoice原产地证书certificate of origin 装箱单packing list提单bill of lading 保单insurance policy受益人证明书beneficiary’s certificate检验证书inspection certificate3、交货条件交货delivery轮船steamship(缩写S.S)装运、装船shipment租船charter (the chartered ship)交货时间time of delivery定程租船voyage charter装运期限time of shipment定期租船time charter托运人（一般指出口商）shipper,收货人consigneeconsigner班轮regular shipping liner驳船lighter油轮tanker舱位shipping space报关clearance of goods陆运收据cargo receipt提货to take delivery of goods空运提单airway bill选择港（任意港）optional port装运通知ship advice选港费optional charges立即装运immediate shipments即期装运prompt shipments收到信用证后30天内装运shipments within 30 days after receipt of L/C不允许分批装船partial shipment not allowed / partial shipment not permitted / partial shipment not unacceptable选港费由买方负担optional charges to be borne by the Buyers 或optional charges for Buyers’account一月份装船shipment during January 或January shipment一/二月份装船shipment during Jan./Feb.或Jan./Feb. shipment在......(时间)分两批装船shipment during....in two lots在......(时间)平均分两批装船shipment during....in two equal lots分三个月装运in three monthly shipments分三个月，每月平均装运in three equal monthly shipments4、交易磋商、合同签订实盘firm (definite) offer虚盘non-firm (indefinite) offer发盘人offerer受盘人offeree询盘inquiry报价quotation递盘bid; bidding 递实盘bid firm还盘counter offer参考价reference price习惯做法usual practice交易磋商business negotiation有效期限time of validity 一般交易条件general terms and conditions 销售合同purchase contract 销售合同sales contract购货确认书purchase confirmation销售确认书sales confirmation需经卖方确认subject to seller’s confirmation需经我方最后确认subject to our finalconfirmation5、贸易方式寄售consignment拍卖auction招标invitation of tender投标submission of tender一般代理人agent总代理人general agent代理协议agency agreement累计佣金accumulative commission来料加工processing on giving materials来料装配assembling on provided parts 独家经营/专营权exclusive right 独家经营/包销/代理协议exclusivityagreement独家代理sole agency; sole agent; exclusive agency; exclusive agent6、品质条件品质quality原样original sample规格specifications复样duplicate sample商品目录catalogue对等样品counter sample标准standard type参考样品reference sample宣传小册pamphlet封样sealed sample货号article No.代表性样品representative sample7、商检仲裁索赔claim争议disputes罚金条款penalty仲裁arbitration不可抗力force Majeure仲裁庭arbitral tribunal品质检验证书inspection certificate of产地证明书certificate of originquality重量检验证书inspection certificate of商品检验局commodity inspection bureau weight (quantity)8、数量条件净重net weight容积capacity毛作净gross for net体积volume毛重gross weight溢短装条款more or less clause9、外汇外汇foreign exchange法定贬值devaluation外币foreign currency法定升值revaluation汇率rate of exchange浮动汇率floating rate硬通货hard currency软通货soft currency直接标价direct quotation间接标价indirect quotation金平价gold standard 金本位制度gold standard买入汇率buying rate卖出汇率selling rate固定汇率fixed rate纸币制度paper money system国际货币基金international monetary fund 黄金外汇储备gold and foreign exchange reserve汇率波动的官定上下限official upper and lower limits of fluctuation1、绝对优势（Absolute advantage）如果一个国家用一单位资源生产的某种产品比另一个国家多，那么，这个国家在这种产品的生产上与另一国相比就具有绝对优势。
航运英文缩写术语
商务英语航运术语缩写大全conbill conference bill of lading 公会提单congen conference genbill eral cargo bill of lading 公会杂货提单consec consecutive 连续的cont continent of europe 欧洲大陆co-op co-operation 合作corp. corporation 公司cosco china ocean shipping company 中国远洋公司costaco china ocean shipping tally company 中国外轮理货公司c／p charter party 租船合同c. p.d. charterers pay dues 租船人负担税捐cpt carriage paid to 货价加付至指定目的地的运费cqd customary quick despatch 按港口惯常速度快速装卸,不计滞／速费c. r. current rate 现行费率c. t. l. constructive total loss 推定全损c. t. l. o． constructive total loss only 仅承保推定全损ctr contract 合同cub cubic 立方cud could 能、可（过去式）cuft cubic feet 立方英尺cum cubic meter 立方米cy container yard 集装箱码堆场d／a direct additional 直航附加费d／a documents against acceptance 承兑交单daf delivered at frontier 边境指定地点交货价d／c deviation clause 绕航和条款dd dated 日期d／d delivered at docks 码头交货d／d demand draft 汇票、银行汇票d／d days after date 到期后······日d. d. o dlspatch dicharging only 仅在卸货时计算速遣费ddp delivered duty paid 目的地约定地点交货（完税后）价ddu delivered duty unpaid 目的地约定地点交货（未完税）价del delivery 交船（期），交货dem demurrage 滞期费dep departure （船舶）离港dept departure （船舶）离港dept department 处、部（门）deq delivered ex quay 目的港码头交货价des delivered ex ship 目的港船上交货价desp despatch money 速遣费dest destination 目的地（港）df dead freight 空船费ryt with reference to your telex 参阅贵方电传sb safe berth 安全泊位s·c· salvage charges 救助费用s．d. short delivery 短卸sec second 秒sf safe factor 安全系数s／f stowage factor 积载因素shex sundays， holldays excepted 星期日和节假日除外shinc sundays， holidays included 星期日和节假日包括在内shpr shipper 托运人，发货人sinochart china national chartering corporation 中国租船公司sino-trans china national foreign trade transportation corporation 中国对外贸易运输总公司s.l. salvage loss 救助损失s/l.c. sue and labour clause 损害防止条款s/n shipping note 装船通知单snp sales and purchase 销售买卖部s/o shipping order 装货单，关单，下货纸s.o． senior officer 高级船员s.o.l shipowner's liability 船舶所有人的责任义务sp spring tide 大潮sp safe port 安全港s／p stowage plan，cargo plan 货物积载图，船图s.r.d. steamer pays dues 船方负担税金spec. specifications 规格，说明书spsb safe port and safe berth 安全港口，安全泊位sr sign and release 签发和放行srcc strike , riots and civil commotion 罢工，暴乱，内哄（险）ss steam ship 蒸汽机船s.s． suez surcharge 苏伊士运河附加费s／t short ton 短吨（约等于0．907公吨）subs substitute 代替surch surcharge 附加费s／w shipper's weights 发货人提供的重量swad salt water arrival draft 抵港海水吃水swdft salt water draft 海（咸）水吃水t／a transhipment additional 转船附加费tb to be 将要tbn to be nominated 待派船，待指定tc type cranes 单杆吊（船舶呆杆类型）t／c time charter 期租t.c.t. time charter on trip basis 航次期租船td type derricks 双杆吊（船吊类型）td time of departure 开航时间t. d. tweendeck 二层柜tdy today 今天temp temporary 临时的teu twenty equivalent unit 20英尺标准集装箱tks thanks 感谢t.l. total loss 全损t.l.o. total loss only 仅保全损tlx telex 电传t.p.cm. tons per cen（tpc） timeter 每厘米吃水吨数t.p.i tons per inch 每一英寸吃水吨数tpnd theft，pilferage and nondelivery 偷盗和提货不着（险）t／s transhipment surcharge 转船附加费t／s tanker ship 油轮t／t turbine tankfr 蜗轮机油轮tv tanker vessel 油轮u you 你,你们ud upper deck 上甲板ulcc ultra-large crude carrier 特大型油轮ult ultimo， last month，ultimate 上月的，最后的utd upper tweendeck 三层的uu unless used 除非使用v voyage 航程,航次v／c voyage charter 程租船vlbc very large bulk carrier 大型散装船vlcc very large crude oil carrier 巨型油轮v.o.p. value as in original policy 价值如原保险单所载voy voyage 航程、航次vsl vessel 船舶w gross weight 运价标记，按货物毛重计算运价wa with particular average 水渍险w.b.s. without benefit of salvage 无救助利益wccon whether customs clearance or not 不管通关与否w.g. weight guarantee 保证重量whf wharf 码头wibon whether in berth or not （船舶）不管靠泊与否wiccon whether in cus toms clearance or not （船舶）不管通关与否wifpon whether in free pratique or not （船舶）不管检疫与否wipon whether in port or not （船舶）不管抵港与否wkg working 正在做wl water line 水线w／m gross wight or measurement 运价标记，按货物的毛重与体积分别计算, 按高者收费wog without guarantee 没有保证w.p. weather permits 如果气候条件许可wpa with particular average 水渍险wrting we （ i ） shall write to you about it alter 详情函告w.r.o. war risks only 仅保战争险wton weight ton 重量吨wts working time saved 节省的工作时间wtsbends working time saved at both ends 装卸港均以节省的工作时间计算（速遣费）ww warehouse to warehouse （clause）仓至仓条款（保险）wwd weather working day 晴天工作日wwdshex weather working day sundays，holidays excepted 晴天工作日，星期日和节假日除外wwdsh weather workinc ing day sundays，holidays included 晴天工作日，星期日和节假日包括在内yar york-antwerp rules 约克-安特卫普规则（1974）（共同海损理算规则）yc your cable 你的电报ylet your letter 你的信yr. your 你的yr year 年ytlx your telex 你的电传aa always afloat 经常漂浮aa always accessible 经常进入aa average adjusters 海损理算师aar against all risks 承保一切险ab able bodied seamen 一级水手ab average bond 海损分担证书a/b aktiebolaget （瑞典）股份公司a/b abean 正横abs american bureau of shipping 美国船级协会abt about 大约abb abbreviation 缩略语a/c,acct account 帐目ac alter couse 改变航向ac account current 活期存款，来往帐户ac alernating current 交流电acc accepted; acceptance 接受，同意acc.l accommodation ladder 舷梯a.&c.p. anchor & chains proved 锚及锚链试验合格acv air cushion vehicle 气垫船acdgly accordingly 遵照ad anno domini 公元后ad after draft 后吃水add address 地址addcom address commission 租船佣金adf automatic direction finder 自动测向仪ad val ad valorm 从价（运费）adv advise;advice; advance 告知；忠告；预支a/e auxiliary engine 辅机af advanced freight 预付运费afac as fast as can 尽可能快地af agency fee 代理费afp agence france press 法新社afs as follows 如下aft after 在……之后a/g aktiengeselskabet （德）股份公司ag act of god 天灾agriprod agricultural products 农产品agn again 再agt agent 代理agw all going well 一切顺利ah after hatch 后舱ahl australian hold ladder 澳洲舱梯al 1st class ship at lloyd's 劳氏一级船am ante meridiem 上午a/m above mentioned 上面提及的am amplitude modulation 调幅amc armed merchant cruiser 武装商船队amt amount 金额amver automated mutual vessel rescue system 商船自动保管系统aob as on board 如在船上a/o and / or 和/或aod as on delivery 如同交船aor as on redelivery 如同还船ap associated press 美联社ap all purpose 通用ap additional perils 附加风险ap age premium 船龄保险费ap addtional premium 附加保险费approx approximate; approximately 大概，大概地aps arrive pilot station 抵达引水站ar all risks; against all risks 一切奉贤；承保一切险arr arrive; arrival 抵达arrg arrange （for）安排art article 物品，条目as arrived ship 抵达船舶as after sight 见票后（远期）as average statement 海损理算书as alongside 船边as annual survey 年检asa always safely afloat 经常安全漂浮asap as soon as possible 尽快at american terms（grain）美国（谷物）条款atc all time to count 计入全部时间atl actual total loss 实际全损ats all time saved 节省全部时间attn attention（to）注意aut cp american union transportation charter party 美国工会运输租约aug august 八月aux auxiliary 辅助的av avenue 街道av average 平均的；海损avr automatic voltage regulator 自动电压调节器av average speed 平均航速awb air way bills 航空提单abs.sta abstract statement 摘要addee,add'see addressee 收信人，收报人a/n above named 上述的app appendix 附录apv approve; approval 批准，核准a/s as stated 如上述bec because 因为b.d.i. both dates inclusive 包括首尾两日be（nds） both ends 双边（装卸两港）bhp brake horse power 制动马力be bill of exchange 汇票bds board（timber）木板biz business 业务、商务b'dle bundle 捆bh bill of health 健康证书bd bar draught 过滩吃水bgn begin 开始b4,bf before 在……之前bbc british broadcasting corp. 英国广播公司bc british corporation 英国船级社bal balance 收支平衡；余额bc bulk carriers 散装船baf bunker adjustment factor 燃油附加费bb below bridge 桥楼下bd bank draft 银行汇票b/c blue card 兰卡bb ballast bonus 空放费bcrec bale capacity remaining in each compartment 每小舱剩余的包容积bc before the birth of jesus christ 公元前baltime 1939 the baltic& international maritime conference uniform time charter 1939 1939年波罗地海海运会议的统一期租约be bill of entry 进口报告书bg bonded goods 保税货物bc bareboat charter 光船租赁b/l bill of lading 提单bnk bank 银行bp british petroleum 英国石油公司bpgc bearing per gyro compass 电罗径方位bod bunkers on delivery 交船燃油bor bunker on redlivery 还船燃油b/ booking note 订舱单b/o branch office 分支机构bm breadth amidship （船）中宽bot board of trade （英）商务部bldg building 建筑物，大楼blt built 建造bofr best offer 最佳极盘b/o branch office 分支机构bo buyer's option 买方选择bpsc bearing per steering compass *舵罗径方位brl barrel 桷br branch 分支，分公司bs bioler survey 锅炉检验bs balance sheet 决算表bs bill of sale 抵押证券bs bill of store 船上用品免税单b/s bags; bales 包；袋b/st bill of sight 即期汇票bst british summer time 英国夏季时间bst beijing summer time 北京夏季时间b.sea black sea 黑海bt berth terms（liner terms）班轮条款btn between 在……中间bv bureau eritas 法国船级协会（社）bw bonded warehouse 保税仓库bwt ballast water tank 压舱水柜bc birth certificate 出生证明b.d. brought down 接下页c centigrade 度cabadd cable address 电报挂号capt. captain 船长cal caliber 口径cap containerized at pier 在码头装箱cbn container booking note 集装箱订舱单cc carbon copy （to）抄送cc convertible currency 兼用货币cc current cost 时价cc civil commotions 内乱cc continuation clause 连续条款cc chamber of commerce 商会ccpit china council for the promotion of international trade 中国国际贸易促进委员会ccs convertible container ship 兼用集装箱船c&d collected and delivered 运费收讫和货物交毕cdi course deviation indicator 航偏指示器c/d commercial dock 商业码头c/d cancelling date 销约日cd consular declaration 领事声明cf cargo fall 吊货索cubf,c.f. cubic feet 立方英尺cfm confirm 确认cfs container freight station 集装箱货运站cg coast guard 海岸警备队cga cargo's proportion of general average 共同海损的货物分摊额cheng,c/e chief engineer 大体chop charterer's option 租方选择choff,c/off chief officer 大副chq cheque 支票chrtrs charterers 租船人ci cargo insurance 货物保险ci crew insurance 船员保险ci consular invoice 领事签证c & i cost and insurance 货价加保险c/i certificate of insurance 保险证书cia cash in advance 现金借支cif cost, insurance and freight 到岸价格cif & e cost, insurance, freight and exchange 到岸价格加汇费cimt convention of international multimodal transport 国际多式联运公约cld cleared 办清出口手续cl clause 条款c/l crew list 船员名单clc civil liability certificate 油污证书cmea council for mutual economic assistance 经互会cmt custom marine towage 海上习惯拖带cn contract number 合同号码cn cover note 认保单cn credit note 货款通知单cn consignment note 发货通知单cn certificate of nationality 船籍证书cnee consignee 收货人c/o care of 由……转给c/o certificate of origin 原产地证co. company 公司c/o cash order 现金汇单co2 carbon dioxide 二氧化碳coa contract of affreightment 运输合同cod cash on delivery 现金交货（货到付款）cont continued 继续cow crude oil washing 原油清洗co-op cooperation 合作c/p,cp charter party,custom of port 租约，港口惯例cpa closestpoint of approach 最接近距离cpd charterers pay dues 租船人负责租金cqd customary quick despatch 港口习惯快速装卸（班轮条款）cr current rate 现行费率cr cost of repair 修理费用cr carriers risks 承运人奉贤cs conventional ship 普通货船cs cargo subrogation 货物代位求偿（转让书）cs chamber of shipping 航运协会csc the international convention for safe containers 国际集装箱安全公约ct containerized traffic 集装箱运输ct container terminal 集装箱码头ct combined transport 联运cta communicate ot all address 不保密（分送电）ctc contact 联系ctl constructive total loss 推定金额ctn carton 纸箱ctnr container 集装箱cud could 能，可以cun the charter of the united nations 联合国宪章cw clock wise 顺时针方向d/a （vessels must）discharge afloat 船舶必须在漂浮状态卸货d/a disbursement account 使费帐目dap,d/p documents against payment 付款交单（跟单付款）dap days all purposes 装卸共用天数dap decontainerized at pier 码头拆箱db double bottom 双层底dc deratization certificate 除鼠证书dc direct current 直流电d/c deviation clause 弯航条款d/c demise charter 光船租赁合同d/c daily consumption （燃油）日耗量dc dangerous cargo 危险品dd dry dock 干坞dd dated 日期d/d despatch/demurrage 速遣/滞期d/d days after date 到期后……日d/d delivered at docks 码头交货d/d demand draft 即期付款ddc despatch discharging only 速遣费仅在卸货时计付dec. december 十二月deg degree 度dely delivery 交船，交货dept. department 处，部门destn destination 目的港df dead freight 空舱费dft drafts 吃水dhd demurrange harf despatch 速遣费是滞期费的一半dhdltsbe demurrage harf despatch lay time saved both ends 滞期费，双边节省的装卸时间的速遣费减半disch discharge 卸货dis.,disbt disbursement 使费disport discharging port 卸货港div division 科室diy do it yourself 自助（自己动手做）dlo despatch loading only 速遣费仅在装货时计付dlrs dollars 元dn debit note 借项通知单d/o disponent owners 二船东do dotto 同上do, d.o. diesel oil 柴油d/o delivery order 交货单dolps dropping off last pilot station 最后引航站引水员下船dop dropping outward pilot 出口引水员下船d/p documents against payment 跟单付款dp displaced person 被替换人员dp direct port 直达港口dpa deutsche presse agentur 德新社dr dock receipt 场站收据dr deposit receipt 保证金收据d/s days after sight 见票后……日dst daylight savings time 夏令时dt deep tank 深舱dwt dead weight 载重吨d/w dock warrant 码头收货单dwc dead weight capacity 载重吨dwn down 向下ds draft survey 吃水检验dz dozen 打dsrk deutshe schiffs rivision 德国船舶登记局e east 东e.& o.e. errors and omissions excepted 错误和遗漏不在此限（有错当查）ec east coast 东岸edi/o empty chassis in/out 空底盘车进/出eec european economic community 欧洲经济共同体e.e. errors excepted 错误免除e.g. ejusdem generis（of the same kind）例如eir equipment intercharge receipt 设备交接单eiu even if used 即使使用eng engineer 工程师encl enclosed,enclosure 附，附件e/r,er engine room 机舱e.o.h.p. except otherwise herein provided 除非另有提供ep extra premium 附加保费ep estimated position 推算船位es echo sounding 回声探测法est. estimated 预计的et equation of time 时差et estimated time 预计时间eta estimated time of arrival 预抵时间etb estimated time of berthing 预离时间etc/etcd estimated time of completion （of discharge）预完货时间etc et cetera 等等etc estimated time of commencement 预开装/卸期etcl estimated time of commence / complete loading 预开/完装货期etr estimated time of return 预回程期etr estimated time of repair 预修船期ets estimated time of sailing 预开船期eureka european research coordination agency 尤里卡（欧洲研究协调局）ex. excluding 扣除ex. excluted 已执行ex. exchange 汇票exam examination 测验edf estimated date of flight 预定飞行日期ev entry visa 入境签证etdely estimated time of delivery 预交船期etredely estimated time of redielivery 预还船期e.r. en route 在途中f fog 雾f fahrenheit 华氏温度f & a fore and aft 首尾faa free of all average 一切海损均不赔偿fac fast as can 尽快fap first aid post 急救站faq fair average quality 大路货faq free alongside quay 码头边交货fa free alongside ship 船边交货fax facsimile 图文传真fcc first class charterers 一流承租人fcl full container load 整箱货fc & s free of capture and seizure 虏获或捕捉不保条款fcs full container ships 全集装箱船舶fd free discharge 船方不负担卸货费f & d freight and demurrange 运费和滞期费fd forced discharge 强行卸货fd forced draughts 强制通风，压力通风fd free delivery 免费交货fd free docks 待租泊位fe far east 远东feb february 二月fec foreign exchange certificate 外汇兑换券fefc far east freight conference 远东水脚公会ffa free from alongside 船边交货fh first half 前半部f/i freight insurance 运费保险fi free in 船方不负担装船费fib free into bunkers （燃料）船上价格fib free into barge （燃料）油驳价格filo free i & liner（term） out 船方不负担装费，负担卸费fio free in and out 船方不负担装卸费用fios free in, out and stowed 船方不负担装卸、积载费用fiost free in , out, stowed and trimed 船方不负担装卸、积载和平舱费用fi. floor 楼层flwg following 如下flws follows 如下fl/em full/empty 满/空fm from 从，由fmc federal maritime commission 美国联邦海事局fmr from maintenance and repair 坏箱修复回收fo for orders 等待指示fo firm order 实盘fo,flo. fuel oil 燃料油fob free on board 离岸价格foc free of charge 免费foc flag of convenlence 方便旗fod free of discharge 免付卸费foq free on quay 码头交货价格for free on rail 铁路交货价格fot free on truck 卡车交货价格fow first open water 解冻前首次派船fp floating （open） policy 未定船名保单fpa free of particular average 不保单独海损fpt fore peak tank 前尖舱frc fire resisting construction 防火建筑fri friday 星期五frt freight 运费ft feet 英尺fwd forward 向前fwe finished with engine 停机fcc free of charterers' commission 免付承租人租金fyg for you guidance 供你参考fyi for you information 供你参考g/a general average 共同海损g/a general average contribution 共同海损分摊gc general cargo 杂货gdbc geared bulk carriers 带吊机的散装船gencon uniform general charter of the baltic and international maritime conference 金康，波罗的海国际海运公会统一杂货合约gl german lloyd's 德国船级社gmbh company limited （德）有限公司gm metacentric height 定额高度gmt greenwich mean time 格林威治时间gp geographical position 地理位置gr geographical rotation 地理顺序grt gross registered tonnage 总登记吨位gt gross tonnage 总吨gw gross weight 总重量（毛重）gw gale warning 大风警报gv grande vitesse（express train）快车hc held covered 继续承保hc hatch coaming 船舱围板hdchrs head charterers 首席租船人hdwnd head wind 顶头风hh house -to - house 门到门h/h holds /hatches 船舱/舱口hk,hkg hongkong 香港hod holds on delivery 交船时船舱hor holds on redelivery 还船时船舱hp house power 马力hp house-to-pier 门到码头hrs hours 小时ht home trade 国内贸易htc half time to count 时间计半hv have 有hever howevr 然而hw high water 高潮hwm high water mark 高潮标记hz hertz 赫兹iacs international association of classification society 国际船级协会iap intermodal containerized at pier 码头装箱联运icc interstate commerce commission 州际商会icc international chamber of commerce 国际商会ics intergrated container service 集装箱服务公司ict intermodal container terminal 联运集装箱堆场idd international direct dial 国际直拨电话id,i/d identification card 身份证idl idle status 闲置箱i/e,imp/exp import/export 进口/出口i.e. id est （this is）即ifcc institute freight collision clause 协会运费碰撞条款ifo intermediate fuel oil 燃油igs inert gas system 惰性气体系统ihp indicated horse power 指示马力imco intergovernmental maritime consltative organization 政府间海事协商组织imdg international maritime dangerous goods code 国际海运危险品规则imf international monetary fund 国际货币基金会imm immediately 立即地incot including over time 包括加班时间inc. incorporated compaby 股份有限公司incl including 包括inblk in bulk 散装infm information 消息inst instant 本月instl installation 装置interco international code of signals 国际码语信号i/o instead of 代替i/o in/out 进/出iopp internatinal oil pollution prevention 国际防油污公约ippc international oil prevention certificate 国际防油污证书i/p input 输入irc international red cross 国际红十字会irs indian register of shipping 印度船级社1sb one safe berth 一个安全泊位1bp one safe port 一个安全港口itf international transport workers federation 国际运输工联ito international trade organization 国际贸易组织itt international telephone and telegraph corp. 国际电话电报公司itu international telecommuni cation union 国际电信联盟（联合国）iwl institute warranty limits 协会保证权限iv invioce value 发票价值（金额）icc interim certificate of class 临时船级证书i/c in charge（of）负责ifun if unable 如果不可能jan january 一月j.&w.o. jettison and washing overboard 投弃货物和甲板货物被冲jr japanese rule 日本船级社jr yugoslav register 南斯拉夫船级社jul july 七月jun june 六月jr/engr junior engineer 帮车kg kilogram 公斤kl kilo liter 公斤kyodo kyodo news agency 共同社kd knocked down 船在大风中横倾状态kid key industry duty 主要工业税收km kilo meter 公里kts,kn knots 浬/小时，节la lioyd's agents 劳氏代理行lad laden arrival draft 满载抵达吃水lash lighter aboard ship 载驳船舶lat latitude 纬度laycan laydays date/cancelling date 受载日/消约日lb pound 磅lb life boat 救生艇lc loadline certificate 载重线证书l/c letter of credit 信用证lcl less than container load 拼箱货ldg loading 装载lg letter of guarantee 保函lgm lawful general merchandise 合法杂货lh light house 灯塔lh lower hold 底舱li letter of indemnity 赔偿保证书，保函lkg leakage 漏损lmc lloyd's machinery certificate 劳氏船机证书lo/lo lift on/lift off 吊上/吊下lo,luboil lubricating oil 润滑油loa length over all 全长loadis load & discharge 装卸lof lloyd's open form 劳氏保单long longitude 经度lprt loading port 装港lr lloyd's register of shipping 劳氏船级社lrmc lloyd's refrigerating machinery certificate 劳氏冷冻机械证书ls life saving service 救生服务ls lump sum 包干费ls lloyd'surveyor 劳氏验船师lss life saving station 救生站lt local time 当地时间lt long ton 长吨lts laytime saved 节省的装卸时间lw lower water 低潮lwl load water line 载重线l.d.tel long-distance telephone 长途电话mar march 三月max maximum 最大mb motor boat 机动船mca master cash advance 船长借支mdo marine diesel oil 柴油md months after date 见票后——月me; m/e main engine 主机messrs messieurs 尊号（写在公司名称前）mfn most favoured nations 最惠国mh main hatch 重点舱口mh man hole 人孔mhws mean high water springs 大潮平均高潮面misc miscellanous 杂项mip marine insurance policy 海险保险单min minimum 最小mlb mini land bridge service 大陆桥运输miws mean low water springs 大潮平均低潮面mllw mean lower low water 平均低低潮面mllws mean lowered low water springs 大潮平均低低潮面m/m maximum/minimum 最大/最小moa memorandum of agreement 议定书mol more or less 增减molco more or less charterer's option 增减由租船人选择moloo more or less owner's option 增减由船东选择molso more or less shipper's option 增减由发货人选择mpp most probable position 最或然船位mph miles per hour（konts）浬/小时mps miles per second 浬/秒m/r mate's receipt 大副数据m/r maintenance and repair 维修保养m/s;m/v motor ship; motor vessel 机动船msg message 信息，消息msl mean sea level 平均海平面msr mean spring rise 平均潮升m/t metric ton 公吨mt measurement ton 尺码吨mt mail transfer 信汇mto multimodal transport operator 多式联运经营人mntime meantime 同时mct moment to change trim 吃水差力矩mf medium frequency 中频mb memorandum book 备忘录mo mail order 邮政汇票n and 和；同na notice of abandenment 委付通知naa not always afloat 不经常漂浮nato north atlantic treaty organization 北大西洋公约组织naabsa not always afloat but safely aground 不经常漂浮但安全搁浅n.c.v. no commercial value 无商业价值nhp nominal horse-power 额定马力nm notice to mariners 航海通告nos./no. number（s）号数nov november 十一月nop not otherwise provided 未另提供nr;nor notice of readiness 准备就绪通知书n/r （to be） not responsible for 不承担……责任nr no risks 无风险nrad no risks after discharge 卸后无风险nrt net registered tonnage 登记净吨nspt not specially provided for 无特别提供nt nett tonnage 净吨nv norske veritas 挪威船级社ny new york 纽约nz new zealand 新西兰novc non-vessel operation carriers 无船承运人n/ms no marks 无标记nk japan register of shipping 日本船级协会ngi norwegian guarantee institute 挪威保赔协会n.b. nota bene （take notice）注意nc non-committal 不承担义务nlt no later than 不迟于oa over aged 超龄的oa over all 全部的，总的o/a owner's account 船东帐目o/a on/about 于/大约oap over aged premium 船舶超龄保险oc open charter 货港未定的租船合同ocp over land common point 公共指定的内陆点oct october 十月ok all correct 对oo owner's option 船东选择opp opposite 对面osd open shelter deck ship 无遮蔽甲板船ot over time 加班owrs owners 船东o/o order of 指示指定op open policy 预约保单or owner's risks 船东风险pt overland transit empty 外地回空of overland transit full 外地满箱回送ott overland transportation 内陆运输oc open cover 预约保险pa particular 单独海损p/a port authority 港务当局pa per annual 每年的panamax panama maximum 巴拿马极限panflag panamanian flag 巴拿马旗p.a.y.e pay as you earn 工资照付pb permanent bunkers 永久燃料舱pc port charges 港务费p/c pric catalogue 价目表pcs pieces 件pct per cent 百分之……pd port dues 港务费p.dk poop deck 尾楼甲板p.d/t port deep tank 左深舱petcoke petroleum coke 焦油pg persian gulf 波斯湾ph pier-to-house 码头到门phpd per hatch per day 每天每舱口p&i club protection and indemnity club 船东保赔协会p'kgs packages 件p/l passenger's list 旅客名单pl partial loss 部分损失pl protective location 保护性装载定位p/l packing list 装箱单p&l profit and lose 收益与损失pm premium 保险费pmt per metric ton 每公吨p/n promissory note 期票p.o.box post office box 邮政信箱pob pilot on board 引水员登轮pod paid on delivery 交货付款posn position 位置pp pier-to-pier 码头到码头pp picked port 选定港pp,per pro per procuration 授权，代理ppi pllicy proof of insterest 保险利益由保单证明ppm parts per million 百万分之……ppt prompt 立即prs polski rejextr statkow 博览船舶登记局prop propeller 螺旋桨prox proximo 下月（的）ps post script 附言ps;p/s passenger ship 客轮pssc passenger ship safety certificate 客轮安全证书pt private terms 私用条款pte private 私人pty proprietary 企业公司p.t.o. please turn over 请阅反面p.v. petite vitesse （slow train）慢车pz permanent zones 永久载重线区pd per day 每天po postal order 邮政汇票pp parcel post 包裹邮件pp per power of attorney 委托书q quarantine 检疫qc quantity at captain's option 数量由船长选择qdp quick despatch procedure 速遣程序qm quarter master 舵工qtty quantity 数量q.v. quod vide 参见该条qb queen's bench 英国高等法院qef quod erat faciendum 这就是要做的q&a question and answers 问与答q.s. quarantine station 检疫站qei quod erat inveniendum 这就是要找的r/a refer to acceptor 交付接受人ras replenishment at sea 海上补给rc running cost 营运成本rc rider clause 追加条款recd received 收到rd running days 连续日rdc running down clause 碰撞条款re regarding ; refer 关于；参见redly redelivery 还船ref reference 参考remocon remote control 遥控reuter reuter's news agency 路透社rgds regards 致意；此致rgdg regarding 关于ri registero italiano 意大利船级社ri re insurance 重保rnr rumanian register of shipping 罗马尼亚船舶登记局rotn.no. rotation number 序号roc with reference to our cable 参见我电rom with reference to our message 参见我电rot with reference to our telefram 参见我电rotlx with reference to our telex 参见我电rpm revolutions per minute 每分种转数rpt repeat 重复rs radio station 无线电台rsvp repondez s,11 vous plait 请回复r/t,rot radio telephone 无线电话ryc with reference to your cable 参见你电rym with reference to your message 参见你电ryt with reference to your telegram 参见你电rytlx with reference to your telex 参见你电rx receiver 接收机rip return insurance premium 退保费r/v round voyage 往返航次ro/ro roll on /roll off 滚上/滚下rdf radio direction finder 无线电测向仪rfc return empties from the consignee 收货人送回空箱rdl redelivered to lessor 还箱给出租人rl;r/l radio location 无线电定位rv research vessel 考察船ram reports and memoranda 报告和备忘录rd registered 已注册，已登记s south 南sa shipping advice 装船通知s.a. societe anonyme [法，意，西班牙]公司s/a statement of account 帐单sar search and rescue 搜索救援sat nav satellite navigator 卫星导航仪sat saturday 星期六sashex saturday afternoon sunday holiday excluded 不包括星期六下午，星期天，节假日s/b stand by 等待sb safe berth 安全泊位sbe stand by engine 备机sbs surveyed before shipment 装船前已检验sbt segregated ballast tank 分隔压舱水柜sc salvage charges 救助费用scc safety construction certificate 结构安全证书sd sea damage 海上损坏sd short delivery 短交（货物）sd single deck 单层甲板sdr special drawing right 特殊提款权sec second 秒sec safety equipment certificate 安全设备证书sept september 九月sf stowage factor 积载因数s.&f.a shippin and forwarding agents 船舶运输代理人shex sunday holiday excluded 不包括星期日，节假日sh.dk shelter deck 遮蔽甲板shinc sunday holiday included 包括星期天，节假日shld shippper leased 发货人租用（箱）show shipper owned 发货人自有（箱）shp shaft horse power 轴马力si strike insurance 罢工保险sg specific gravity 比重sk sack kraft（paper）牛皮纸sl salvage loss 救助损失s/l.c sue and labour clause 损害防止条款slg sailing 开航sms synchronous meteorological satellite 同步气象卫星so seller's option 卖方选择s/o shipping order 装货单sol ship owner's liability 船东责任solas international convention for safety of life at sea 国际海上人命安全公约sos save our souls 求救信号sp starting price 起价sp safe ports 安全港口spd steamer pays dues 船方负担税金ss,s/s steam ship 汽船ssh special survey for hull 船壳特殊检验sshex saturday sunday holiday excluded 不包括星期六，星期天，节假日st short ton 短吨stb,stbd starboard 右舷stp stop 停止sun sunday 星期日sv sailing vessel 帆船svc service 服务；维修。
CHARTTRACKNAVIGATOR3.0电子海图管理软件使用体会
CHARTTRACKNAVIGATOR3.0电子海图管理软件使用体会前言:CHART TRACK NAVIGATOR 3.0 ( 以下简称CT ) 是博格德马丁公司自主研发的一款纸质+电子航海图书资料综合管理软件。
UKHO已在航海通告中明确2021年02月份中止对E-NAV和GATEWAY的服务，并不再提供新的软件开发，深耕大数据服务（搞批发），由各个海图服务代理商自行为所管辖船舶提供相应的管理软件。
无论软件怎么更换,皆换汤不换药,链接UHKO的服务器获取数据,服务航海一线船舶驾驶员,减轻工作压力,然而智能航海带来的软件和计算机新知识犹如一把双刃剑,利弊全在于驾驶员能否熟练操作及理解通透,想要驾驭自如,着实得下功夫去啃透说明书，并在实操中不断丰富强化自己的记忆和认知.感谢马丁公司创建的电子海图微信交流群,方便了大家工作交流.笔者在马丁岸基工程师ROBIN的指导下,撰写试用期间的心得体会供大家参考,以期尽快熟练掌握软件操作，因个人业务水平所限,错误在所难免,不当之处请同仁不吝批评指正;航海我们是认真的,不能有丝毫差错,阅读时请大脑开启辩证思维模式.任何一种管理软件,大同小异,抓好重点,搞清要义,牢记6方面:1.导入航线2.抽图选书3.安装密码4.每周更新5.数据同步6.备份记录本文作者：中远海运散运青岛分公司史伟打开软件界面,窗口左侧深蓝色的为操作功能模块列表,点击某模块则菜单栏对应该模块名称,工具栏对应辅助工具,右侧窗口对应其相应的编辑区;为了简化功能模块列表,可在右下角下拉箭头对显示和关闭哪些功能模块进行设置;如图是我们进行设置后的显示,仅保留纸版IMO图书,其他都是与电子海图ENC和电子图书ADP/E-NP相关;注意,设置后不要关闭软件否则又会重新回到默认全部显示,作用不大,主要为了提示大家留意哪些是干货,哪些是花瓶,仅此而已.这个TO DO 相当于备忘录,提示作用,实际我们每周四定期更新状态,条件反射深入脑海,此模块意义可忽视;软件宗旨是好的,但是西方和东方的思维逻辑以及研发人员和航海实际需要总是存在无法逾越的鸿沟,当然取舍因人而异.建议大家对每一模块都打开浏览查阅,自然熟悉其对应的功能,这不DOCUMENT就是发现的宝藏;不仅有电子海图ENC申请的SCHEDULE A/README更有电子图书申请后的激活码,需要打印发公司,需要导入电子图书软件PERMIT,一个界面全搞定,这就是硬核,点赞!SHIPMENT模块仅能显示由马丁公司安排的图书订单,电子海图不显示在此模块,无纸化改革正在如火如荼的进行中,纸质图书资料将渐行渐远退出历史舞台,订单看来往邮件即可,不必关注。
FAA 8120.22 charter3中文版 PC证书讲解
第三章，生产许可证（ＰＣ）（第21部分，G子部分）第1节，概述。
3-1，适用性。
A. 第21部，G子部分适用于以下任何一个想拥有PC以生产一个完整产品的人员：（1）§21.21TC（类型证书）持有者/持牌者。
（2）美国§21.29 TC持有者/持牌者，许可协议将清晰地为TC持有者及其民用航空局提供任何持牌者设计变更的控制。
在CAA与FAA之间应该有规定双方在各自国家设计及制造责任的工作协议和各自双边协议。
（3）补充类型证书（STC)持有者--（A)在飞机原始适航证书（OAC)发布之前，STC将被合并；或者（B）在飞机原始适航证书（OAC）发布之后，STC将被合并。
在这种情况之下，根据第21部条例，PC将授权相关STC物品制造。
但是，STC的安装及产品服务的退定应在14CFR第43部权限下完成、维修、预防性维修、重建及改装。
（4）假定TC是在FAA批准的类型设计资料基础上发布的，§21.25 TC 持有者/持牌者。
资料必须由申请者或许可者提交并要符合21.31部的要求。
（5）假定复件生产是源于在美国设计和建造的飞机，§21.27 TC 持有者/持牌者能接受其操作用途并被军事领域宣布有剩余价值。
§21.27 TC 持有者/持牌者同样必须表明其能建立一套满足§21.137及21.138生产水平要求的质量系统。
B.PC不能颁发给在第21部，C子部权限内发布了TC的持有者。
C.如果生产设备位于美国境外，根据§21.139部条例，除非该位置已被确定不会给FAA带来多余负担，否则不能颁发PC.D.PC证书只颁发给副品制造者（飞机、飞机引擎及螺旋桨）。
当条件适当，PC也可颁发给非“产品”制造者。
在这种情况下，在颁发PC之前，董事会必须和AIR-200 合作并决定此类PC是否能被接受。
3-2. 特权。
在§21.145条例中，详细规定PC持有者的特权。
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• 4.the information of the tax haven • (1)the types of the tax haven • (2)the ways of avoiding tax through tax haven: ((1))A taxpayer can divert domestic-source income to a controlled foreign entity, such as a trust or a corporation ,established in a tax haven; • ((2))A taxpayer can establish a tax haven subsidiary • to earn foreign-source income or to receive dividends or other distributions from subsidiaries in other foreign countries.
Chapter3 • Harmful Tax Competi:that means transactions or arrangement entered into by a taxpayer in order to minimize the amount of tax payable in a lawful fashion. • Tax evasion: which is illegal and usually involves either fraud or the intentional nondisclosure of income.
一、identifying harmful tax competition
• 1.tax heavens • According to the OECD report, a tax heavens is a country with no or nominal taxes on income from mobile activities which also meets at least one of the following three additional conditions: • (1)it does not exchange information effectively with other countries; • (2) it provides tax benefits to taxpayers in a non-transparent fashion; • (3)it does not require nonresidents to engage in substantial activities in the tax heaven in order to qualify for tax benefits.
• 2.harmful preferential tax regimes • Harmful preferential tax regimes requires a zero or low the relevant income. this low rate may result from a low tax rate ,a narrow tax base, or from administrative practices. In additional to a low tax , at lease one of the following conditions also must be met for a regime to be a harmful preferential tax regimes. • (1) the regime is ring-fenced from the domestic economy • (2)the country does not exchange information effectively with other countries • (3)the regime is non-transparent
• • • •
5.countmeasures (1)unilateral countermeasure (2)countermeasure involving tax treaties (3)countermeasures involving cooperation
• 3.Many development have contributed to the growth of tax havens and their use, including: • （1）the elimination of exchange controls and the liberalization of cross border trade and investment; • （2）improved communications, transportation, and financial services; • （3）the adoption by tax havens of flexible commercial regimes and strict bank secrecy and confidentiality requirements; (4)aggressive marketing