国际税收常用英语词汇

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税务方面专业词汇

税务方面专业词汇

税务方面专业词汇中英对照字母表顺序排列Accrued tax 应计未付税款Across-the-board tax cut 全面减税Addition tax 追加税Adjudication of tax 税收裁定Administrative charges 行政性收费After-tax income 税后所得Agricultural tax 农业税Allowance for income tax 所保税减免Amount withheld 扣缴税额Animal slaughter tax 屠宰税Annual tax payable report 年度纳税申报表Anti-evasion measures 反逃税措施Appeal 税务申诉Assess 估价Assessment percentage 估价率Assessment ratio 征税比率Assessment 查定税款Authorized tax collection 税收代征Authorized tax withholding and collection 税收代后代缴Average rat of tax 平均税率Back payment 补交拖欠税款Blanket exemption 全部免税Bonus tax 奖金税Business tax 营业税Cascading taxation 重复征税Category of taxes 税种Certificate of compliance 税款缴款证明书Certificate of tax payment 完税证Collected amount 征税额Collection of tax before purchasing 先征后购Composite assessable price 组成计税价格Composite value 组成计税价格Consolidated income tax 汇总所得税Copyright royalties 版税Corporate income tax 企业所得税Credit for gift tax 赠与税抵免Creditable 准予抵扣Cultivated land use tax 耕地占用税Current taxable year 本纳税年度Date of tax levied 纳税日期Days of paying tax 缴税日Declaration 纳税申报Deductibles 扣除额Deduction at purchase 购进扣除法Deferred taxes 递延税款Deficiency letter 补税通知Deficiency 欠税Defraud revenue 偷税Delinquent tax 滞纳税款Delinquent taxpayer 拖欠税款者Deterrent tax 惩罚性税收Direct tax 直接税Drawback/export tax rebate 出口退税Duel taxation 双重税Effective tax rate 实际税率Enhance public awareness of tax liability 增强纳税意识Entertainment tax 娱乐税Evasion and avoidance 逃税与避税Excise tax 消费税Excise-man/excise officer/ tax collector 税务员Factory tax 出厂税Fairness in tax burden-sharing 公平税负False declaration 虚报税额Feast tax 筵席税Franchise tax 特许经营税Gift tax/endowment tax 赠与税Harsh duties 苛捐杂税Hidden tax 价内税Income tax 所得税Indirect tax 间接税Inheritance tax 遗产税Input VAT进项税额Interest and penalties receivable on tax 应收欠税利息与罚款Interest equalization tax 利息平衡税Interest on tax underpaid or postponed 欠缴或滞纳税款利息Internal Revenue Service (美国)国家税务局Internal revenue 国内税收Investment allowance 投资减免Invoice copy 发票联Invoice 发票Irregular tax 杂税Items deductible and corresponding limit 扣除项目和列支标准Jurisdiction of boundary 地域管辖权Jurisdiction of inhabitant 居民管辖权Land appreciation tax 土地增值税Late payment penalties 滞纳金Law on Tax Collection and Administration 《税收征收管理法》Legal tax rate 法定税率Livestock trading tax 牲畜交易税Local tax 地方税;地税Loss carry back 亏损移前扣税Loss carry forward 亏损移后扣税Loss relief 亏损减免Lottery tax 彩票税Lump-sum exempt amounts 综合免税额Marginal tax rate 边际税率Market trading tax 集市交易税Mark-up 加成征税Multiple tax system 复合税制National tax 国税Negligence penalty 滞纳金Net profit after tax 税后净利润Nominal tax rate 名义税率Output VAT 销项税额Pay tax on a transaction basis 按次纳税Period of taxation 纳税期限Personal income tax 个人所得税Poll tax 人头税Pollution tax 环保税Prepaid income tax 预交所得税Progressive tax rate 累进税率Progressive tax 累进税Property transfer tax 契税Proportional tax 同比例税Real estate tax 不动产税Real estate transaction tax 房地产交易税Refusal to pay tax 抗税Regressive tax 累减税Repay loans after tax 税后还贷Replacement of profit by tax 利税改革Resources tax 资源税Revenue-sharing scheme 分税制Road toll 公路通行税Securities exchange tax 证券交易税Separately account for the sales value 分别核算销售额Separation of profit from tax 利税分流Simplify tax system 简化税制Social security tax 社会保险税Special invoices of value-added tax 增值税专用发票Stamp duty 印花税State Administration of Taxation (中国)国家税务局Steep rate brackets 税率高低差距大Subject of taxation 纳税主体Surtax 附加税;超额累进所得税Tax assessor 估税员Tax avoidance 避税Tax base 税基Tax bill 征税单Tax bracket 税级Tax concerning foreign parties 涉外税收Tax credit document 扣税凭证Tax dodger 偷税人Tax dues 税款Tax exemption 免税Tax holiday 免税期Tax investigator 税务调查员(稽查)Tax item 税目Tax liability 纳税义务Tax lien 征税留置权Tax note 税款票据Tax on special farm produce 农业特产税Tax payable 应纳税额Tax payment certificate 完税凭证Tax penalty 税收罚金Tax policy 税收政策Tax rate 税率Tax reduction 减税Tax return 报税单Tax sale 欠税财产的出售Tax search 税收检查Tax security 税收担保Tax withheld by bank 银行扣缴税款Taxable threshold 起征点Taxable value 应税价值Taxation 税收Taxpayer 纳税人Tobacco tax 烟草税Turnover tax 流转税Urban land use tax 城镇土地使用税Value-added tax (VAT) 增值税Vehicle and vessel license tax 车船使用牌照税Vehicle and vessel use tax 车船使用税Visible tax 价外税Widen tax base 全面征税(扩大税基)Wine and liquor tax 酒税Withholding agent 扣缴义务人Withholding tax扣税;预扣税Zero-rated 税率为零。

税务英语词汇

税务英语词汇

税务英语词汇文章摘要:本文介绍了一些常用的税务英语词汇,包括税种、税率、税收优惠、税收征管等方面的内容。

本文采用表格的形式,将相关的词汇按照中英文对照的方式进行分类和解释,以便读者更好地理解和记忆。

本文旨在帮助从事税务工作或学习的人士提高他们的英语水平,以便更好地与国际税务机构或外国纳税人进行沟通和交流。

一、税种中文英文说明增值税value-added tax (VAT)一种对商品和服务在生产、流通和消费各个环节增加的价值征收的税。

消费税consumption tax 一种对特定商品或服务的消费者或销售者征收的税,通常是按照销售额或数量计算。

营业税business tax 一种对提供服务、转让无形资产或销售不动产所取得的收入征收的税。

所得税income tax 一种对个人或企业所得征收的税,通常是按照所得额或利润额计算。

印花税stamp duty 一种对签订合同、协议、凭证等法律文书征收的税,通常是按照文书金额或份数计算。

关税tariff一种对进出口商品征收的税,通常是按照商品价值或数量计算。

土地增值税land appreciation tax (LAT)一种对转让土地使用权、房屋及其附属设施所取得的增值额征收的税。

房产税property tax一种对房屋及其附属设施的价值或租金征收的税。

车船税vehicle and vessel tax 一种对拥有车辆或船舶的个人或单位征收的税,通常是按照车辆或船舶类型和数量计算。

资源税resource tax 一种对开采自然资源或生产自然资源制品所取得的收入征收的税,通常是按照资源量或销售额计算。

城市维护建设税urban maintenance andconstruction tax (UMCT)一种对纳入增值税、消费税和营业税范围内的单位和个人征收的附加税,用于城市基础设施建设和维护。

教育费附加education surcharge 一种对纳入增值税、消费税和营业税范围内的单位和个人征收的附加费,用于教育事业发展。

国际税收常用英语词汇

国际税收常用英语词汇

国际税收常用英语词汇$ abuse of tax treaties 滥用税收协定$ active income 主动收入$ advance pricing agreement (APA) 预约定价协议$ area jurisdiction 地域管辖权$ arm's length principle 独立交易原则$ associated enterprise 关联企业$ base company rule 基地公司规定$ best method rule 最佳方法规定$ bilateral 双边$ blocked income 滞留收入$ bounded area 保税区$ branch 分公司/分支机构$ branch rule 分支机构规定$ burden of proof 举证责任$ cancellation of debt (COD) 取消债务$ carried back 向前结转$ carried forward 结转(向后期)$ charitable foundation 慈善基金$ charitable trust 公益/慈善信托$ "check-the-box" rule “打勾选择”规定$ citizen jurisdiction 公民管辖权$ comparable profit method (CPM) 可比利润法$ comparable uncontrolled price method (CUP) 可比非受控价格法$ comparative profit method (CPM)可比利润法$ conduit company 中介/导管公司$ consolidate 合并$ contribution analysis 贡献分析$ controlled foreign company (CFC) 受控外国子公司$ controlling company 控股公司$ cost plus method (CP) 成本加利润法$ current rule 现行规则$ current tax 本期税额$ deduction 扣除$ deemed dividend 认定的红利$ deferral 递延$ device 工具$ domicile 住所标准$ dual residence 双重居民$ earnings stripping 收益剥离$ excess credit position 超额抵扣情况$ excess interest expense 超额利息支出$ exemption 免除$ force of attraction 吸引力规定$ foreign direct investment (FDI) 国际直接投资$ foreign indirect investment 国际间接投资$ formula apportionment 公式分配法$ freeport 自由港$ group 跨国企业集团$ holding company 持股公司$ income所得$ interest expense利息支出$ Internal Revenue Code (IRC)(美国)联邦税法典$ Internal Revenue Service (IRS) (美国)联邦税务局$ internal taxes 国内税$ jurisdiction 管辖权$ legal tax savings 合法节税$ limited liability company (LLC) 有限责任公司$ mobile 流动性(指可在世界各地作公司业务)$ multilateral 多边$ off-shore center 离岸中心$ parent company 母公司$ partnership 合伙人制$ passive income 被动收入$ phantom income 虚幻收入$ physical presence 实际存在(居住)$ pooling of interest 股权联营法$ portfolio exemption 组合投资免税$ profit split 利润分割$ profit split method (PSM)利润分割法$ purchasing method 盘购法$ recognition 确认(会计)$ resale price method (RPM) 再销售价格法$ residence 居所标准$ residence of individuals 自然人居民$ residence of legal entities 法人居民身份的判定标准$ resident jurisdiction 居民管辖权$ residual analysis 余额分析$ royalty 使用费$ source 来源$ subsidiary/affiliate company 子公司/附属公司$ substance over form 实质重于形式$ super royalty rule 超级使用费规定$ tax audit 税务审计$ tax avoidance 避税$ tax credit 税收抵扣$ tax evasion 偷/逃税$ tax haven 避税港$ tax holiday 减税期$ tax jurisdiction 税收管辖权$ tax planning 税收筹划$ tax return 纳税申报$ tax sparing 税收抵扣限制$ the abstinence approach 禁止法$ the bona fide approach 真实法$ the channel approach 渠道法$ the exclusion approach 排除法$ the look-through approach 受益所有人法$ the number of days of presence 停留时间标准$ the subject-to-tax approach 纳税义务法$ thin capitalization 资本弱化$ threshold 下限$ trade or business 业务或经营$ transactional net margin method (TNMM)交易净利润率法$ transactional profit methods 交易利润法$ transfer pricing 转让定价$ treaty (双边税务)协议$ treaty override 协议优先$ treaty shopping 协议寻找。

财税英语税务专用词汇及税收英语.pdf

财税英语税务专用词汇及税收英语.pdf

财税英语-税务专用词汇及税收英语财税英语-税务专用词汇及税收英语对话1.税务专用词汇State Administration for Taxation国家税务总局Local Taxation bureau地方税务局Business Tax营业税Individual Income Tax个人所得税Income Tax for Enterprises企业所得税Income Tax for Enterprises with Foreign Investment and Foreign Enterprises外商投资企业和外国企业所得税tax returns filing纳税申报taxes payable应交税金the assessable period for tax payment纳税期限the timing of tax liability arising纳税义务发生时间consolidate reporting合并申报the local competent tax authority当地主管税务机关the outbound business activity外出经营活动Tax Inspection Report纳税检查报告tax avoidance逃税tax evasion避税tax base税基refund after collection先征后退withhold and remit tax代扣代缴collect and remit tax代收代缴income from authors remuneration稿酬所得income from remuneration for personal service劳务报酬所得income from lease of property财产租赁所得income from transfer of property财产转让所得contingent income偶然所得resident居民non-resident非居民tax year纳税年度temporary trips out of临时离境flat rate比例税率withholding income tax预提税withholding at source源泉扣缴State Treasury国库tax preference税收优惠the first profit-making year第一个获利年度refund of the income tax paid on the reinvested amount 再投资退税export-oriented enterprise出口型企业technologically advanced enterprise先进技术企业Special Economic Zone经济特区2.税收英语对话――营业税标题:能介绍一下营业税的知识吗TOPIC:Would you please give the general introduction of the business tax?对话内容:纳税人:我公司马上就要营业了,能介绍一下营业税的知识吗?Taxpayer:my company will begin business soon,but I have little knowledgeabout the business tax.Can you introduce it?税务局:尽我所能吧!一般地说,提供应税业务、转让无形资产和出卖不动产都要交纳营业税。

财税英语-税务专用词汇及税收英语

财税英语-税务专用词汇及税收英语

财税英语-税务专用词汇及税收英语财税英语-税务专用词汇及税收英语对话字体:[ 大中小 ] 日期:2008-04-11 浏览次数:1729 保护视力色:1.税务专用词汇State Administration for Taxation 国家税务总局Local Taxation bureau 地方税务局Business Tax 营业税Individual Income Tax 个人所得税Income Tax for Enterprises企业所得税Income Tax for Enterprises with Foreign Investment and Foreign Enterprises外商投资企业和外国企业所得税tax returns filing 纳税申报taxes payable 应交税金the assessable period for tax payment 纳税期限the timing of tax liability arising 纳税义务发生时间consolidate reporting 合并申报the local competent tax authority 当地主管税务机关the outbound business activity 外出经营活动Tax Inspection Report 纳税检查报告tax avoidance 逃税tax evasion 避税tax base 税基refund after collection 先征后退withhold and remit tax 代扣代缴collect and remit tax 代收代缴income from authors remuneration 稿酬所得income from remuneration for personal service 劳务报酬所得income from lease of property 财产租赁所得income from transfer of property 财产转让所得contingent income 偶然所得resident 居民non-resident 非居民tax year 纳税年度temporary trips out of 临时离境flat rate 比例税率withholding income tax 预提税withholding at source 源泉扣缴State Treasury 国库tax preference 税收优惠the first profit-making year 第一个获利年度refund of the income tax paid on the reinvested amount 再投资退税export-oriented enterprise 出口型企业technologically advanced enterprise 先进技术企业Special Economic Zone 经济特区2. 税收英语对话――营业税标题:能介绍一下营业税的知识吗TOPIC: Would you please give the general introduction of the business tax?对话内容:纳税人:我公司马上就要营业了,能介绍一下营业税的知识吗?Taxpayer: my company will begin business soon, but I have little knowledgeabout the business tax. Can you introduce it?税务局:尽我所能吧!一般地说,提供应税业务、转让无形资产和出卖不动产都要交纳营业税。

税收专业英语词汇

税收专业英语词汇

ambit of charges征税范围,收费范围annual allowance每年免税额,年度津贴annual balance年度余额assessable income应评税收入,可估计收入assessable loss应评税亏损assessable profit应评税利润assessed profit估定利润assessment评税;评定;估价;评税单assessor评议员;估税员asset资产asset-liability management资产负债管理asset-liability ratio资产负债比asset price资产价格asset out of book账外资产assets account资产账户assets accounting 资产会计assets allocation fund资产分配基金assets appraisal 资产重估价assets cover 资产担保assets coverage ratio 资产担保率assets inventory shortage 资产盘亏assets inventory surplus资产盘盈assets management 资产管理assets motive 资产动机assets play 资产隙assets ratio 资产比率assets redeployment 资产重新配置assets reserve 资产准备assets retirement 资产报废assets revaluation 资产重估assets settlement 资产决算,资产清算assets specificity 资产专用性assets stripping资产剥离assets swap 资产互换assets turnover 资产周转率assets valuation 资产估值back duty 补缴税款base year 基年basic allowance 基本免税额capital levy 资本税;资产税capital tax 资本税child allowance 子女免税额confirmation of payment 已缴税证明书council tax 地方税customs declaration 报关单customs drawback 关税退还customs entry 进口报关customs quota 海关配额customs union 关税同盟tariff 关税;关税表;税率;税则;对…征税tariff association 保险费税率同盟;关税同盟tariff barrier 关税壁垒tariff control 收费管制tariff rate 保险协定费税率,关税率tariff wall 关税壁垒tax 税;税款taxable 可征税的;应征税的taxable bracket 应课税组别taxable capacity 纳税能力taxable income 应税收入taxable payroll emolument 应课税薪酬总额taxable profit 应课税利润taxable value 应课税价值tax agent 税务代理人tax assessment 征税估值taxation 征税;税款taxation bureau 税务局taxation office 税务署taxation payment 税款tax avoidance 避税tax band 税阶tax base 计税基数,税基tax benefit 税收利益tax break 减税,赋税减免tax burden 税务负担,税项负担tax collector 税务员tax concession 税项宽减tax credit 税收减免tax-deductible 可减税的tax defaulter 欠税者tax discharged 注销税款tax dodging 逃税tax due 到期应缴税款tax element 税收成分tax evasion 逃税tax exemption 免税tax farmer 税款包收人,包税商tax heaven 避税安乐窝tax heldover 延缓缴纳税款tax holiday 免税期tax in default 拖欠税款tax inspector 税务稽查员tax investigation 税务调查tax liability 纳税责任,税务负担tax loophole 税制漏洞tax net 税网tax payable 应缴税款taxpayer 纳税人tax position 课税情况tax proposal 税收建议tax rebate 出口退税tax regime 税制tax relief 税项宽免tax reserve certificate 储税券tax return 纳税申报单tax selling纳税抛售tax shelter 合法避税手段tax stamp 印花税票tax stoodover 延缓缴纳税款tax system 课税制度,税制tax threshold 起征点tax undercharge 短征税款tax year 税务年度发票invoice;receipt发票登记簿invoice register发票金额invoice amount发票联invoice copy税单号码charge number税额限定rate-capping税后净运营利润NOPAT(net operating profit after tax)税后利润率after tax profit margin税后收益earnings after tax税款tax;taxation; taxation payment税前收入before-tax income税收revenue税收抵免合格性eligibility for tax credit 税项宽减tax concession税项宽免tax relief所得税income tax所得税减免marginal relief所得税预扣法pay-as-you-earn; pay-as-you-go征收collection征收额levy征收年度year of assessment征税levy;put;taxation征税范围ambit of charges征税估值tax assessment。

国际税收之实务词汇-商贸英语

国际税收之实务词汇-商贸英语

国际税收之实务词汇-商贸英语国际税收之实务词汇"check-the-box" rule“打勾选择”规定active income主动收入APA (advance pricing agreement)事先定价协议arm's length method独立企业交易法arm's length price独立企业间价格base company rule基地公司规定best method rule方法规定blocked income滞留收入branch rule分支机构规定burden of proof举证责任carried back向前结转carried forward结转(向后期)CFC (controlled foreign company)控股外国公司COD (cancellation of debt)取消债务consolidate合并CPM (comparable profit method)可比利润法CUP (comparable uncontrolled pricing) current rule现行规则current tax本期税额deduction扣除deemed dividend认定的红利deferral递延device工具dual residence双重居民earnings stripping收益剥离excess credit position超额抵扣情况excess interest expense超额利息支出exemption免除force of attraction吸引力规定formula apportionment公式分配法generic products仿制品(药物专利用语)global jurisdiction属人原则goodwill商誉gross rate毛税率income所得interest expense利息支出IR code国内税法IRS国税局jurisdiction辖区LLC有限责任公司mobile流动性(指可在世界各地作公司业务)net rate净税率partnership合伙人制passive income被动收入phantom income虚幻收入physical presence实际存在(居住)pooling of interest股权联营法portfolio exemption组合投资免税profit split利润分配purchasing method盘购法recognition确认(会计)royalty使用费source来源super royalty rule超级使用费规定tax credit税收抵扣tax haven避税港tax holiday减税期tax planning避税计划tax sparing税收抵扣限制territorial jurisdiction属地原则thin capitalization rule低股本规则threshold下限trade or business业务或经营transfer pricing转移价格treaty(双边税务)协议treaty override协议优先treaty shopping协议寻找withholding tax预提税【。

财务 税收 英语

财务 税收 英语

国际税收常用英语词汇$ abuse of tax treaties 滥用税收协定$ active income 主动收入$ advance pricing agreement (APA) 预约定价协议$ area jurisdiction 地域管辖权$ arm's length principle 独立交易原则$ associated enterprise 关联企业$ base company rule 基地公司规定$ best method rule 最佳方法规定$ bilateral 双边$ blocked income 滞留收入$ bounded area 保税区$ branch 分公司/分支机构$ branch rule 分支机构规定$ burden of proof 举证责任$ cancellation of debt (COD) 取消债务$ carried back 向前结转$ carried forward 结转(向后期)$ charitable foundation 慈善基金$ charitable trust 公益/慈善信托$ "check-the-box" rule “打勾选择”规定$ citizen jurisdiction 公民管辖权$ comparable profit method (CPM) 可比利润法$ comparable uncontrolled price method (CUP) 可比非受控价格法$ comparative profit method (CPM)可比利润法$ conduit company 中介/导管公司$ consolidate 合并$ contribution analysis 贡献分析$ controlled foreign company (CFC) 受控外国子公司$ controlling company 控股公司$ cost plus method (CP) 成本加利润法$ current rule 现行规则$ current tax 本期税额$ deduction 扣除$ deemed dividend 认定的红利$ deferral 递延$ device 工具$ domicile 住所标准$ dual residence 双重居民$ earnings stripping 收益剥离$ excess credit position 超额抵扣情况$ excess interest expense 超额利息支出$ exemption 免除$ force of attraction 吸引力规定$ foreign direct investment (FDI) 国际直接投资$ foreign indirect investment 国际间接投资$ formula apportionment 公式分配法$ freeport 自由港$ group 跨国企业集团$ holding company 持股公司$ income所得$ interest expense利息支出$ Internal Revenue Code (IRC)(美国)联邦税法典$ Internal Revenue Service (IRS) (美国)联邦税务局$ internal taxes 国内税$ jurisdiction 管辖权$ legal tax savings 合法节税$ limited liability company (LLC) 有限责任公司$ mobile 流动性(指可在世界各地作公司业务)$ multilateral 多边$ off-shore center 离岸中心$ parent company 母公司$ partnership 合伙人制$ passive income 被动收入$ phantom income 虚幻收入$ physical presence 实际存在(居住)$ pooling of interest 股权联营法$ portfolio exemption 组合投资免税$ profit split 利润分割$ profit split method (PSM)利润分割法$ purchasing method 盘购法$ recognition 确认(会计)$ resale price method (RPM) 再销售价格法$ residence 居所标准$ residence of individuals 自然人居民$ residence of legal entities 法人居民身份的判定标准$ resident jurisdiction 居民管辖权$ residual analysis 余额分析$ royalty 使用费$ source 来源$ subsidiary/affiliate company 子公司/附属公司$ substance over form 实质重于形式$ super royalty rule 超级使用费规定$ tax audit 税务审计$ tax avoidance 避税$ tax credit 税收抵扣$ tax evasion 偷/逃税$ tax haven 避税港$ tax holiday 减税期$ tax jurisdiction 税收管辖权$ tax planning 税收筹划$ tax return 纳税申报$ tax sparing 税收抵扣限制$ the abstinence approach 禁止法$ the bona fide approach 真实法$ the channel approach 渠道法$ the exclusion approach 排除法$ the look-through approach 受益所有人法$ the number of days of presence 停留时间标准$ the subject-to-tax approach 纳税义务法$ thin capitalization 资本弱化$ threshold 下限$ trade or business 业务或经营$ transactional net margin method (TNMM)交易净利润率法$ transactional profit methods 交易利润法$ transfer pricing 转让定价$ treaty (双边税务)协议$ treaty override 协议优先$ treaty shopping 协议寻找$ withholding tax 预提税/Article/ShowClass.asp?ClassID=42保护关税Protective Tariff保税制度Bonded System布鲁塞尔估价定义Brussels Definition of Value BDV差别关税Differential Duties差价关税Variable Import Levies产品对产品减税方式Product by Product Reduction of Tariff超保护贸易政策Policy of Super-protection成本Cost出厂价格Cost Price出口补贴Export Subsidies出口动物产品检疫Quarantine of Export Animal products出口管制Export Contral出口税Export Duty出口退税Export Rebates出口限制Export Restriction出口信贷Export Finance出口信贷国家担保制Export credit Guarantee出口许可证Export Licence初级产品Primary Commodity初级产品的价格The Price of Primang Products储备货币Reserve Carreacy处理剩余产品的指导原则The Guiding Principle of Clealing With the Surplu s Agricultural Products处于发展初级阶段In the Early Etages of Development船舶Vessel从价Ad Valorem从价关税Ad Valorem Duties从量税Specific Duty单方面转移收支Balance of Unilateral Transfers动物产品Animal Product多种汇率Multiple Rates of Exchange反补贴税Counter Vailing Duties反倾销Anti-Dumping反倾销税Anti-dumping Duties关税Customs Duty关税合作理事会Customs Co-operation Council关税和贸易总协定The General Agreement On Tariffs And Trade关税和贸易总协定秘书处Secretariat of GATT关税减让Tariff Concession关税配额Tariff Quota关税升级Tariff Escalation关税水平Tariff Level关税税则Tariff关税同盟Customs Union规费Fees国际价格International Price优惠差额Margin of Preference优惠税率Preferential Rate有效保护率Effective Vate of Protection约束税率Bound Rate自主关税Autonomous Tariff最惠国税率The Most-favoured-nation Rate of Duty。

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国际税收常用英语词汇
$ abuse of tax treaties 滥用税收协定
$ active income 主动收入
$ advance pricing agreement (APA) 预约定价协议$ area jurisdiction 地域管辖权
$ arm's length principle 独立交易原则
$ associated enterprise 关联企业
$ base company rule 基地公司规定
$ best method rule 最佳方法规定
$ bilateral 双边
$ blocked income 滞留收入
$ bounded area 保税区
$ branch 分公司/分支机构
$ branch rule 分支机构规定
$ burden of proof 举证责任
$ cancellation of debt (COD) 取消债务
$ carried back 向前结转
$ carried forward 结转(向后期)
$ charitable foundation 慈善基金
$ charitable trust 公益/慈善信托
$ "check-the-box" rule “打勾选择”规定
$ citizen jurisdiction 公民管辖权
$ comparable profit method (CPM) 可比利润法
$ comparable uncontrolled price method (CUP) 可比非受控价格法$ comparative profit method (CPM)可比利润法
$ conduit company 中介/导管公司
$ consolidate 合并
$ contribution analysis 贡献分析
$ controlled foreign company (CFC) 受控外国子公司
$ controlling company 控股公司
$ cost plus method (CP) 成本加利润法
$ current rule 现行规则
$ current tax 本期税额
$ deduction 扣除
$ deemed dividend 认定的红利
$ deferral 递延
$ device 工具
$ domicile 住所标准
$ dual residence 双重居民
$ earnings stripping 收益剥离
$ excess credit position 超额抵扣情况
$ excess interest expense 超额利息支出
$ exemption 免除
$ force of attraction 吸引力规定
$ foreign direct investment (FDI) 国际直接投资
$ foreign indirect investment 国际间接投资
$ formula apportionment 公式分配法
$ freeport 自由港
$ group 跨国企业集团
$ holding company 持股公司
$ income所得
$ interest expense利息支出
$ Internal Revenue Code (IRC)(美国)联邦税法典$ Internal Revenue Service (IRS) (美国)联邦税务局$ internal taxes 国内税
$ jurisdiction 管辖权
$ legal tax savings 合法节税
$ limited liability company (LLC) 有限责任公司$ mobile 流动性(指可在世界各地作公司业务)$ multilateral 多边
$ off-shore center 离岸中心
$ parent company 母公司
$ partnership 合伙人制
$ passive income 被动收入
$ phantom income 虚幻收入
$ physical presence 实际存在(居住)
$ pooling of interest 股权联营法
$ portfolio exemption 组合投资免税
$ profit split 利润分割
$ profit split method (PSM)利润分割法
$ purchasing method 盘购法
$ recognition 确认(会计)
$ resale price method (RPM) 再销售价格法
$ residence 居所标准
$ residence of individuals 自然人居民
$ residence of legal entities 法人居民身份的判定标准$ resident jurisdiction 居民管辖权
$ residual analysis 余额分析
$ royalty 使用费
$ source 来源
$ subsidiary/affiliate company 子公司/附属公司
$ substance over form 实质重于形式
$ super royalty rule 超级使用费规定
$ tax audit 税务审计
$ tax avoidance 避税
$ tax credit 税收抵扣
$ tax evasion 偷/逃税
$ tax haven 避税港
$ tax holiday 减税期
$ tax jurisdiction 税收管辖权
$ tax planning 税收筹划
$ tax return 纳税申报
$ tax sparing 税收抵扣限制
$ the abstinence approach 禁止法
$ the bona fide approach 真实法
$ the channel approach 渠道法
$ the exclusion approach 排除法
$ the look-through approach 受益所有人法
$ the number of days of presence 停留时间标准
$ the subject-to-tax approach 纳税义务法
$ thin capitalization 资本弱化
$ threshold 下限
$ trade or business 业务或经营
$ transactional net margin method (TNMM)交易净利润率法$ transactional profit methods 交易利润法
$ transfer pricing 转让定价
$ treaty (双边税务)协议
$ treaty override 协议优先
$ treaty shopping 协议寻找。

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