税务术语释义文件
国际税收类专用术语解释十一
本文由梁老师精心编辑整理（营改增后知识点），学知识，来百度文库！国际税收类专用术语解释十一经合组织范本亦称“经合发组织协定范本”、“OECD范本”。
全称为《经济合作与发展组织关于避免所得和财产双重征税的协定范本》，它是由经济合作与发展组织(OECD)制定、于1977年公布的签订国际税收协定的示范文本。
该范本是在国际上具有广泛影响的协定范本之一。
现已被许多国家，特别是被发达国家作为对外签订国际税收协定的依据和蓝本。
国际联盟拟定的《墨西哥范本》(1943年)和《伦敦范本》(1946年)促使一些国家缔结了税收协定，发挥了一定的积极作用。
但由于这些协定范本的部分原则内容同各国税法不够协调，在条款设计和内容方面存在一些问题，因此没有得到世界各国全面一致的接受。
二战后，欧洲经济合作组织(即经合发组织的前身)着手修订新的税收协定范本。
1961年9月，改为由24个成员国的经济合作与发展组织的财政委员会继续这一工作。
1963年，该组织首次公布了国际税收协定范本的草案，经过修改，于1977年发表了该草案的修订文本，即《经济合作与发展组织关于避免对所得和财产双重征税的协定范本》。
经合发组织理事会要求各成员国，在谈判新的税收协定和修订原有协定时，能够与这一范本保持一致。
经合发范本全文共7章30条，其内容由5部分组成。
这一部分，协定适用的人的范围和税种范围；第二部分，协定用语的定义；第三部分，对所得和财产征税权的划分；第四部分，避免双重征税的方法；第五部分，特别规定。
该范本比较强调对居民的征税管辖权，对收入来源管辖权所限制。
由于经合发组织成员国均为发达国家，资金、技术、人员流向基本均等，因此该范本适用于发达国家之间签订国际税收协定。
净值法1。
会计必须知道的五大税务术语
本文由梁老师精心编辑整理（营改增后知识点），学知识，来百度文库！
会计必须知道的五大税务术语
在我们日常会计工作中,不但要熟练掌握会计的一套做账流程,还有一件非常重要的事情就是报税.
平常工作中经常会遇到抄税、报税,还有认证发票.
今天我们就来认识一下,抄报税和认证,到底是什么鬼~
概念普及时间
抄税是什么;
抄税,是指你从本单位的税控机上,将本月开具发票的信息读到金税盘上,税务部门把金税盘上信息写入电脑后,与你单位报税的信息进行核对,以保证申请信息的真实性.
金税盘是什么
金税盘是领发票、开发票和抄税用的税控开票设备.
1、领发票时,持金税盘和发票领取文件资料去税务局办理,领回来后,将金税盘插入电脑USB接口中,读入到防伪税控开票软件中,用以开具发票时所用.
2、开发票时,首先将金税盘卡插入电脑,然后进入开票系统中进行开具发票的操作,需要注意的是,电子版的发票与打印的发票用纸必须是同一张发票.
报税是什么
报税就是将金税盘或报税盘数据报给税务机关.
认证是什么
增值税专用发票认证是指通过增值税发票税控系统对增值税发票所包含的数据进行识别、确认.一般情况下,采用一般计税方法的增值税一般纳税人取得增值税专用发票以后,需在180日内进行认证,并在认证通过的次月按照增值税有关规定据以抵扣增值税
1。
税务相关的名词解释
税务相关的名词解释税务是国家税收管理的一项重要工作，涉及到许多专业名词。
在本篇文章中，我们将解释一些常见的税务名词，以帮助读者更好地理解税务相关知识。
一、税收税收是指国家依法向公民、法人和其他组织征收的财政收入。
税收是国家财政的重要组成部分，用于社会公共事业建设和国家运行的经费支出。
常见的税种有个人所得税、公司所得税、增值税和消费税等。
二、个人所得税个人所得税是对个人所得进行征收的一种税种。
个人所得包括工资、薪金、劳务报酬、稿费、特许权使用费、利息、股息、财产转让所得等。
个人所得税根据不同的收入水平采用不同的税率，通常越高的收入需要缴纳的税额也越高。
三、公司所得税公司所得税是对公司盈利所得进行征收的一种税种。
公司所得税通常采用年度纳税制度，根据公司的营业收入和支出计算税额。
税率根据不同国家和地区的税法规定而有所不同。
四、增值税增值税是对商品生产环节和流通环节的消费税。
增值税是一种间接税，纳税义务人通常是商品制造商或销售商，最终由消费者承担。
增值税的税率根据商品种类的不同而有所差异，一般分为基础税率和特殊税率。
五、消费税消费税是对某些特定消费品进行征收的一种税种。
不同国家和地区对于消费税的征收对象和税率有不同的规定。
消费税通常是由销售商在销售商品时代收的，最终由消费者支付。
六、税务登记税务登记是指纳税人依法向税务机关登记并获得纳税人资格的程序。
纳税人在开始经营或就业时，必须按照国家有关规定到当地税务机关进行登记，获得税务登记证。
税务登记是纳税人履行税收义务的前提。
七、税收征收税收征收包括税务机关依法对纳税人进行纳税管理的全过程。
这包括税务登记、纳税申报、税款的缴纳和税务检查等环节。
税收征收工作的合规性和公平性对于维护国家税收稳定和纳税人权益至关重要。
八、税务优惠税务优惠是指国家税收政策对特定行业、地区或项目给予减免税或减按税的优惠政策。
税务优惠旨在鼓励相关产业的发展，促进经济增长和就业。
纳税人符合一定条件可以享受相应的税务优惠政策，减轻企业负担。
贸易相关税务术语释义--超保护贸易政策
帝国主义国家为维持国内市场的垄断高价和夺取国外市场而采取的一种进攻性的对外贸易政策。主要措施是对进出口贸易实行 更严厉的许可证制度及外汇管制，如对进口商品规定进口限额、征收高额进口关税或禁止进口，对出口商品给予津贴或关税减 免等。超保护贸易政策与保护贸易不同，它丫 皇窍抻诒；す 诘墓づ┮瞪 潜；じ叨确⒄沟穆⒍霞 爬 妫徊皇欠烙 缘谋；す 谑 谐。 墙 バ缘亩崛」 馐谐。 迪志 美┱拧?/P>
税务上用的名词解释
税务上用的名词解释税务是现代国家财政管理的重要组成部分，涉及到众多的名词和概念。
对于普通大众来说，税务领域的专业术语可能会让人感到头疼。
因此，本文将简要解释一些常见的税务名词，帮助读者更好地理解税务相关内容。
一、纳税人（Taxpayer）纳税人是指在一定时期内应当向国家财政机关支付税款的个人、家庭、企业或其他组织。
纳税人的身份可以通过工资、利润、销售额等方式确定。
在税务方面，纳税人享有特定的权益和义务，包括履行纳税义务、享受税收优惠政策等。
二、税种（Tax Category）税种是指根据不同的税收对象和税额计算方式而划分的不同税种类别。
常见的税种包括所得税、增值税、营业税、个人所得税等。
每一种税种都有其特定的法律依据和征收方式。
三、税基（Tax Base）税基是指税收依据，即纳税人应当缴纳税款的计算基础。
不同税种的税基有所不同，例如所得税的税基是纳税人的收入额，增值税的税基是货物和劳务的销售额。
税基的确定对于税收的合理征收及公平性具有重要意义。
四、税率（Tax Rate）税率是指纳税人应当根据税基缴纳的税款所占的比例。
不同税种的税率也有所不同，例如所得税的税率是根据不同的收入水平划分为不同的档次。
税率的高低直接影响到纳税人的负担和税收收入的规模。
五、免税额（Tax Exemption）免税额是指纳税人在一定范围内可以享受的免税额度。
通常情况下，免税额是为了保障低收入者的基本生活需求，降低其税收负担。
免税额的确定是根据税务政策和经济状况等因素来决定的。
六、税收征管（Tax Administration）税收征管是指国家财政机关对纳税人进行税收管理和征收工作的行为和措施。
它包括税收政策制定、税法法规宣传、税务登记、纳税申报、税款征收等各个环节。
税收征管的规范化和有效性对于保障税收收入的稳定和增长至关重要。
七、税收优惠（Tax Incentive）税收优惠是指国家为鼓励某些行业或个人进行特定活动而给予的减免、抵扣或推迟支付税款的政策措施。
国际税收重要名词解释
Significant International Taxation TermsAdvance Pricing Arrangement:An arrangement that determines, in advance of controlled transactions, an appropriate set of criteria for the determination of the transfer pricing for those transactions over a fixed period of time. An advance pricing arrangement may be unilateral involving one tax administration and a taxpayer or multilateral involving the agreement of two or more tax administrations.Arm’s Length Principle: the international standard which states that, where conditions between related enterprises are different from those between independent enterprises, profits which have accrued by reason of those conditions may be included in the profits of that enterprise and taxed accordingly.Associated Enterprises: Generally speaking, two enterprises are associated where one of them participates directly or indirectly in the management, control or capital of the other or where the same persons participate directly or indirectly in the management, control or capital of both enterprises.Base Company: Company situated in a low-tax or non-tax country (i.e. tax haven), which is used to shelter income and reduce taxes in the taxpayer's home country. Base companies carry on certain activities on behalf of related companies in high-tax countries (e.g. management services) or are used to channel certain income, such as dividends, interest, royalties and fees.Tax Avoidance: a term generally used to describe the arrangement of a taxpayer's affairs that is intended to reduce his tax liability and although the arrangement could be strictly legal, it is usually in contradiction with the intent of the law it purports to follow.Beneficial Owner: A person who enjoys the real benefits of ownership, eventhough the title to the property is in another name. it is often important in tax treaties, as a resident of a tax treaty partner may be denied the benefits of certain reduced withholding tax rates if the beneficial owner of the benefits is resident of a third country.Best Method Rule: Transfer pricing rule requiring that a taxpayer use the transfer pricing method that results in the most reliable measure of an arm's length price. This rule doesn't prescribe priorities between various methods.Captive Insurance Company:wholly owned subsidiary of a multinational group of companies which exclusively insures or reinsures the risks of companies that belong to the group. A captive insurance company is usually established in a low-tax country. Whether premiums paid to captive insurance companies are recognized as business expenses depends on the country in question.Central Management and Control: where the central management and control is located is a test for establishing the place of residence of a company. Broadly speaking, it refers to the highest level of control of the business of a company.Comparability Analysis: Comparison of controlled transaction conditions with uncontrolled transaction conditions. Controlled and uncontrolled transactions are comparable if none of the differences between the transactions could materially affect the factor being examined in the methodology, or if reasonably accurate adjustments can be made to eliminate the material effects of any such differences.Comparable Uncontrolled Price: A transfer pricing method that compares the price for property or services transferred in a controlled transaction to the price charged for property or services transferred in a comparable uncontrolled transaction in comparable circumstances.Conduit Company: company set up in connection with a tax avoidance scheme, whereby income is paid by a company to the conduit company and then redistributed by that company to its shareholders as dividends, interest, royalties, etc.Contract Manufacturer: A manufacturer, in most cases, located in a low-cost jurisdiction, which has a license to use an intangible property developed by its parent company. The manufacturer uses the intangible property to produce tangible property which is then resold to the parent for distribution to ultimate customers.Contribution Analysis: where the profit-split method is applied in transfer pricing cases, a contribution analysis requires that the combined profit be divided between associated enterprises based upon the relative value of the functions performed by each of the associated enterprises participating in the controlled transaction.Controlled Foreign Companies:Companies usually located in low tax jurisdictions that are controlled by a resident shareholder. CFC legislation is usually designed to combat the sheltering of profits in companies resident in low-or no-tax jurisdictions. An essential feature of such regimes is that they attribute a proportion of the income sheltered in such companies to the shareholder resident in the country concerned. Generally, only certain types of income fall within the scope of CFC legislation, i.e. passive income such as dividends, interest and royalties.Cost Contribution Arrangement: a CCA is a framework agreed among enterprises to share the costs and risks of developing, producing, or obtaining assets, services, or rights, and to determine the nature and extent of the interests of each participant in the result of the activity of developing, producing, or obtaining those assets, services, or rights.Cost Plus Method:a transfer pricing method using the costs incurred by the supplier of property (or services) in a controlled transaction. An appropriate cost plus mark up is added to this cost, to make an appropriate profit in light of the functions performed (taking into account of assets used and risks assumed) and the market conditions. What is arrived at after adding the cost plus mark up to the above costs may be regarded as an arm's length price of the original controlled transaction.Domicile: a person's domicile in English common law is his permanent home, the place to which he always intends to return. Residence is the place where an individual lives for a certain period of time, while domicile is the place where an individual makes his permanent home.International Double Taxation: international double taxation arises when comparable taxes are imposed in two or more states on the same taxpayer in respect of the same taxable income or capital, e.g. where income is taxable in the source country and in the country of residence of the recipient of such income.Economic and Juridical Double Taxation: Double taxation is juridical when the same person is taxed twice on the same income by more than one state. Double taxation is economic if more than one person is taxed on the same item.Force of Attraction: concept under which a permanent establishment is taxed by the country in which it is located not only on the income and property, but also on all income derived by its foreign head office from source in, and all property owned by the foreign head office situated in the country where the permanent establishment is located. The OECD model treaty does not allow application of it.Harmful Tax Practice: Harmful tax practice refers to relieving the burden of taxpayer by reducing tax rate, offering tax incentives by countries thus to attracthighly fluent production factors and economic activities in order to promote the development of native economy. Harmful tax practice will erode the tax base of other countries, distort the flow of international capitals, and make the tax liability shift to low fluent tax base such as labor, real estate and consumption, thereby offer multinational enterprises the opportunities to achieve double non-taxation.Hybrid Mismatch: Hybrid mismatches are cross-border arrangements that take advantage of differences in the tax treatment of financial instruments, asset transfers and entities to achieve “double non-taxation” or long term deferral outcomes which may not have been intended by either country.Location Specific Advantages: The globalization of trade and economies has given rise to concepts such as “location savings”, “market premium,” and more generally, location specific advantages (“LSAs”). The LSAs are advantages for production arising from assets, resource endowments, government industry policies and incentives, etc, which exist in specific localities. It has been seen that certain issues such as location savings and market premium arise more frequently in China and other developing economies. In dealings with Chinese taxpayers, the Chinese tax administration has adopted a four step approach on the issue of LSAs: 1.Identify if an LSA exists. 2. Determine whether the LSA generates additional profit.3.Quantify and measure the additional profits arising from the LSA.4.Determine the transfer pricing method to allocate the profits arising from the LSA.Location Savings: Location savings are the net cost savings derived by a multinational company when it sets up its operations in a low cost jurisdiction. Net cost savings are commonly realized through lower expenditure on items such as raw materials, labor, rent, transportation and infrastructure even though additional expenses may be incurred due to their location, such as increased training costs in return for hiring less skilled labor.Market Premium: Market premium refers to the additional profit derived by a multinational company by operating in a jurisdiction with unique qualities impacting on the sale and demand of a service or product.Non-resident Enterprises: Non-resident enterprises mean an enterprise which is established under the law of a foreign country and whose effective management or control establishment is outside China but which has establishments within China or which doesn’t have any establishments within China but has income sourced from China.Patent Box: A “patent box” is a preferential tax regime offered by a country to support growth and innovation. A country will offer a tax incentive, such as a lower rate of corporate tax, to encourage companies to locate activities associated with the development, manufacture and exploitation of patents in that country.Permanent Establishment: permanent establishment means a fixed place of business through which the business of an enterprise is wholly or partly carried on. It includes especially a place of management, a branch, an office, a factory, a workshop and a mine, an oil or gas well, a quarry or any other place of extraction of natural resources. This term is usually used in double taxation agreement to refer to a situation where a non-resident entrepreneur is taxable in a country; that is, an enterprise in one country will not be liable to the income tax of the other country unless it has a permanent establishment thorough which it conducts business in that other country. Even if it has a PE, the income to be taxed will only be to the extent that it is attributable to the PE.Place of Effective Management:Place of effective management refers to an establishment that exercises, in substance, overall management and control over the production and business, personnel, accounting, properties, etc of the enterprise. place of effective management is the test suggested in the tie-breaker rule of the OECD model tax treaty to determine the residence of a companywhere under the domestic laws of both contracting states the company is resident in both of them. The test determines that in such cases the company would, for treaty purposes, be resident in the state in which its place of effective management is situated.Profit Split Method: a transfer pricing method that allocates the combined operating income or loss from a transaction among the separate parties by determining the relative value of each party's contribution to such overall profits or loss.Residence Principle of Taxation: Principle according to which residents of a country are subject to tax on their worldwide income and non-residents are only subject to tax on domestic-source income.Source Principle of Taxation: principle according to which a country consider those income arising within its jurisdiction as taxable income regardless of the residence of the taxpayer, i.e. residents and non-residents are taxed on income derived from the country.Foreign Tax Credit: A method of relieving international double taxation. If income received from abroad is subject to tax in the recipient's country, any foreign tax on that income may be credited against the domestic tax on that income. The theory is that this means foreign and domestic earnings of an entity will be similarly taxed as far as possible, although usually the credit allowed is limited to the amount of domestic tax, with no carry over if tax is higher abroad.Foreign Tax Relief: Relief from domestic tax on income from abroad which has already suffered foreign tax. Generally speaking, two approaches are taken to foreign tax relief, i.e. the credit method or the exemption methodTax Sparing Credit: term used to denote a special form of double taxation relief in tax treaties with developing countries. where a country grants taxincentives to encourage foreign investment and that company is a resident of another country with which a tax treaty has been concluded, the other country may give a credit against its own tax for the tax which the company would have paid if the tax had not been "spared (i.e. given up)" under the provisions of the tax incentives.Thin Capitalization: A company is said to be "thinly capitalized" when its equity capital is small in comparison to its debt capital.Toll Manufacturer: A toll manufacturer is only responsible for assembling the raw materials or components provided by its principal into finished goods. A toll manufacturer does not take the title to the raw materials, work-in-progress, or finished goods, and therefore does not hold inventory. It is in nature a manufacturing service provider often viewed as assuming limited risks when providing manufacturing services to its related party principal.Transactional Net Margin Method: a transactional profit method that determines the net profit margin relative to an appropriate base (e.g. costs, sales, assets) that a taxpayer realizes from a controlled transaction based upon the net profit margin realized from comparable uncontrolled transactions in comparable circumstance. Profit margin indicators include return on assets, operating margin, net cost plus and Berry Ratio.Transfer pricing: a transfer price is the price charged by a company for goods, services or intangible property to a subsidiary or other related company. Abusive transfer pricing occurs when income and expenses are improperly allocated for the purpose of reducing taxable income.Transfer Pricing Adjustment: adjustment made by the tax authorities after making a determination that a transfer price in a controlled transaction between associated enterprises is incorrect or where an allocation of profits fails to conform to the arm's length principle.Treaty Shopping:Treaty shopping generally refers to arrangements through which a person who is not a resident of one of the two States that concluded a tax treaty may attempt to obtain benefits that the treaty grants to residents of these States.Tax Haven: tax haven refers to a country which imposes a low or no tax, and is used by corporations to avoid tax which otherwise would be payable in a high-tax country. According to OECD report, tax havens have the following key characteristics: no or only nominal taxes; lack of effective exchange of information; lack of transparency in the operation of the legislative, legal or administrative provisions.Withholding Tax:Tax on income imposed at source. Withholding taxes are found in practically all tax systems and are widely used in respect of dividends, interest, royalties and similar tax payments. The rates of withholding tax are frequently reduced by tax treaties.。
中国税制名词解释
第一单元税制1.税收制度是国家以法律形式规定的各种税收法令和征收管理办法的总称。
2.征税对象是指对什么征税，是税法规定的征税的目的物，又称征税客体。
3.税法是税收制度的法律体现形式，它是国家制定的用于调整税收征纳关系的法律规范的总和。
4.起征点是征税对象达到征税数额开始征税的界限。
征税对象的数额未达到起征点的不征税，达到或超过起征点的，就征税对象的全部数额征税。
5.税制体系是指一国在进行税制设计时，根据本国的具体情况，将不同功能的税种进行组合配置，形成主体税种明确、辅助税种各具特色和作用、功能互补的税种体系。
6.定额税率又称固定税额，是税率的- -种特殊形式。
它按征税对象的一-定计量单位规定固定税额，而不是规定征收比例。
7.从价税是指以征税对象的价格或价值为计税依据计征的税，这类税一般实行比例税率或累进税率，故又称从价定率计征的税收。
第二单元增值税1.增值额是指生产者或经营者在生产经营过程中新创造的价值。
2.增值税是以商品的法定增值额为征税对象的一-种税。
3.消费型增值税是指征收增值税时，允许将纳税期内外购的固定资产已纳税款--次性给予扣除。
4.货物是指有形动产，包括电力、热力、气体在内。
5.进项税额是指纳税人购进货物、接受应税劳务所支付的增值税税额。
第三单元增值税二1.交通运输服务是利用运输工具将货物或者旅客送达目的地，使其空间位置得到转移的业务活动，包括陆路运输服务、水路运输服务、航空运输服务和管道运输服务。
2.增值电信服务是利用固网、移动网、卫星、互联网、有线电视网络，提供短信和彩信服务、电子数据和信息的传输及应用服务、互联网接入服务等业务活动。
3.贷款服务是将资金借贷给他人使用并取得利息收人的业务活动。
4.无形资产是不具有实物形态，但能带来经济利益的资产，包括技术、商标、著作权、商誉、自然资源使用权和其他权益性无形资产。
5.增值税实际税负是纳税人当期提供应税服务实际缴纳的增值税税额占纳税人当期提供应税服务取得的全部价款和价外费用的比例。
国际税收术语解释
国际税收术语解释国际税收术语解释国际税收是指涉及跨境经济活动的税收政策和实践。
由于不同国家之间存在不同的税法和税制，因此理解国际税收术语对于企业和个人在国际贸易和投资中遵守税法以及优化税收规划至关重要。
下面是一些常见的国际税收术语及其解释：1. 税务居民：税务居民是指一个国家依据其税法将个人或企业视为在该国具有纳税义务的居民。
税务居民通常需要向其居住国申报和缴纳税款。
2. 税务逃避：税务逃避是指个人或企业通过合法或非法手段减少或避免纳税责任的行为。
这可能包括虚假报税、转移定价、遗漏纳税申报等。
3. 双重征税：双重征税是指同一笔收入或财产在不同国家同时受到征税的情况。
为避免双重征税，国际间通常通过双重征税协定进行协商，以减免或豁免某些税收。
4. 母公司和子公司：母公司是指拥有控股权并掌控子公司的公司。
子公司是指由母公司或其他公司控制或拥有一定股权的公司。
国际税收中，母子公司之间的交易和利润分配可能涉及转移定价等问题。
5. 税收协定：税收协定是两个或多个国家之间签订的协定，旨在解决双重征税和税收避免的问题。
这些协定规定了税收义务分配、纳税居民身份确认和税收争议解决等方面的规则。
6. 海外避税地：海外避税地是指具有较低税收率或优惠税收政策的国家或地区。
企业或个人可以将其收入、资产转移到海外避税地，以减少税负。
7. 高净值个人：高净值个人是指具有较高财富和收入水平的个人。
由于其财务状况较复杂，高净值个人可能需要进行专门的税收规划以最大限度地减少税收负担。
8. 税收居民身份证明：税收居民身份证明是个人或企业证明其在某个国家具有税务居民身份的文件。
税收居民身份证明通常需要提供居住地证明、税务登记证明等文件。
了解和遵守国际税收术语对于企业和个人在跨境交易和投资中具有重要意义。
它有助于减少税务风险、避免税务纠纷，并确保税收合规性。
因此，建议与国际税务专家合作，并在进行国际经营或投资之前充分了解相关国际税收术语和法规。
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税务术语释义爱护关税（Protective Tariff）一国为爱护本国的工农业而对进口商品征收的关税。
爱护关税的税率要高，有时高达百分之几百，实际上等于禁止进口，从而达到爱护的目的。
目前，尽管能够采纳进口许可证，进口配额等方法直接限制进口，以及采纳倾销、资本输出等方法，冲破关税的限制，使爱护关税的作用相对减低，但它仍是爱护贸易政策的重要措施之一。
保税制度（Bonded System）由国家在港口或机场附近设立保税区、保税仓库或保税工厂，外国商品运进这些保税区域不算进口，不交纳进口税。
在保税区内商品能够存储，也能够进行分类、改装、混合、加工，运出时不交纳出口税。
这些商品如进入国内市场，则按进口对待，须交纳进口税。
保税仓库或保税工厂有国营的，由该国海关所设置，有的是经海关批准注册私人经营的。
外国商品的保税期限由一个月至半年，多则3年，在此期间内由海关进行监督。
保税物资如需废弃，要申报海关，如有丢失，1 / 50需交纳关税。
设置保税区的目的是为进口物资提供装卸、储存场所，便于办理海关手续，便于对物资进行加工以适应国内外市场需要，而更要紧的是便于货主选择交易时机进行成交，进展转口贸易。
布鲁塞尔估价定义（Brussels Definition of Value BDV）国际性的海关估价规定之一，指经欧洲国家海关同盟研究，由34个国家于1950年在布鲁塞尔签署的《海关商品估价公约》。
该协议给海关估价做了定义，被称为布鲁塞尔估价定义，它规定海关应以进口物资的“正常价格”（Normal Price）作为估价的依据，这种估价方法除当时34个缔约国外，曾为另外67个国家和地区采纳。
目前，只有一部分进展中国家以此作为估价规定。
正常价格是指在进口国港口或交货地区，于交纳关税时，在卖方与买方相互独立的公开市场上，任何买主都可能买到这种商品的的正常价格。
价格中所包括的费用内容以及阻碍价2 / 50格水平的因素和条件，都在公约的附件中加以规定和解释，差不多精神是要符合“正常”原则。
在同时，同地，同一情况的条件下，几个不同商人进口同样商品，其完税价格只能有一个“正常价格”，海关认为商人申报的物资价格符合价格定义的“正常价格”时，才同意其为估价的依据，否则需由海关估定一个“正常价格”作为完税价格的依据，布鲁塞尔估价定义是按到岸价格为标准制订的。
“正常价格”是种抽象的价格概念，因此有人称它为“抽象概念的到岸价格”（Notional Concept of CIF Value）。
由于迄今仍有一部分进展中国家的估价方法采纳布鲁塞尔估价定义，估价规定的内容不一，有些国家能够利用估价提高进口关税，形成税率以外的一种限制，因此，通过《关税及贸易总协定》乌拉圭回合的多边贸易谈判，仍会有一部分国家以布鲁塞尔估价定义作为本国的海关估价规定。
差不关税（Differential Duties）3 / 50指针对不同国家的同种进口商品征收税率不同的关税。
差不关税税率是由正常关税税率和特设关税税率组成。
差不关税有广义和狭义之分，广义的差不关税，确实是实行复式税则的关税；狭义的差不关税是对一部分进口商品，视其国家，价格或进口方式的不同，课以不同的税率的关税。
差不关税的种类专门多，有多重关税，反倾销关税，反补贴关税，报复关税、平衡关税等。
差价关税（Variable Import Levies）当某种商品的进口价格低于国内价格时，为爱护国内生产和国内市场，按两者间价格差额征收的进口关税。
如：欧洲共同体为推行农业爱护政策，一直对非成员国谷物进口征收差价关税。
为建立农产品统一市场、统一价格，还对成员国相互谷物贸易征收一种差价关税，以消除成员国之间谷物差价。
这是实行共同农业政策的过渡措施，已于1968年停止征收。
4 / 50产品对产品减税方式（Product by Product Reduction of Tariff）是传统的关税减让谈判中的减税方法。
通常对选择出的产品，先由该项产品的要紧供应国提出关税减让要求，与进口国在双边基础上进行讨价还价的谈判，达成双边协议。
然后，这一成对当事国对该项产品达成的双边关税减让协议的结果，通过最惠国条款实施于所有关贸总协定缔约国。
通过这种传统的关税减让谈判方法，缔约各国不仅从它所直接参加的双边谈判中获得直接利益，还能够从其他成对的谈判国之间达成的减让中获得间接利益。
缔约各国不仅通过最惠国条款获得间接利益，还能够通过扩大贸易给其他缔约各国的经济带来进一步繁荣。
缔约各国在提供减让时，只有在权衡了减让可能带来的直接利益和间接利益后，才能作出与本国经济利益相适应的关税减让。
在这次乌拉圭回合的关税谈判中，多边贸易谈判关税组在1990年1月30日达成了一项协议，同意参加国自行决定采纳5 / 50何种方法来谈判关税减让。
美国一直坚持要采纳“产品对产品”的讨价还价方法来进行关税谈判，以便利用其贸易实力向贸易对手要求双边互惠的减让，又不让不的国家作“免费搭车者”。
超爱护贸易政策（Policy of Super-protection）帝国主义国家为维持国内市场的垄断高价和夺取国外市场而采取的一种进攻性的对外贸易政策。
要紧措施是对进出口贸易实行更严厉的许可证制度及外汇管制，如对进口商品规定进口限额、征收高额进口关税或禁止进口，对出口商品给予津贴或关税减免等。
超爱护贸易政策与爱护贸易不同，它差不多不是限于爱护国内的工农业生产，而是爱护高度进展的垄断集团利益；不是防备性的爱护国内市场，而是进攻性的夺取国外市场，实现经济扩张。
成本(Cost）6 / 50产品价值的一部份货币表现。
包括生产过程中所消耗的生产资料价值和劳动者劳动酬劳。
一般用C+V代表成本。
每个企业都必须依据成本把所消耗的资源补偿回来，以保证生产不间断地接着下去。
成本是价格形成的最低界限。
从广义来讲，成本既指一切生产部门，如农业，工业，运输业，建筑业的生产成本，也指商业和物资部门的销售成本。
成本有各种形态，打算成本和报告成本，试制成本和生产成本，正常生产成本和非正常生产成本，个不成本和社会成本，设计成本和预测成本等等。
成本是国家考核部门和企业工作质量的经济技术指标之一。
它是国民经济综合性的质量指标。
成本的水平和动态反映出本部门或企业的工作质量。
提高劳动生产率，节约原材料和企业治理费用是降低成本的要紧途径，降低成本能够增加积存，从而促进生产进展，有利于提高人民生活水平。
出厂价格（Cost Price）7 / 50又称生产价格，生产者价格。
指工厂生产时所发生的成本，加上工厂利润后形成的价格，即是商人为了转售（resale）目的而支出的进货价格。
初级产品（Primary Commodity）指未经加工或因销售适应而略作加工的产品，如天然橡胶、原油、铁矿石等农林牧渔矿产品。
按照联合国《国际贸易标准》分类，初级产品分为食品，饮料，农矿原料，动植物油脂和燃料五大类。
初级产品是进展中国家的要紧出口商品，约占进展中国家出口总值的3/4，大部份输往发达国家。
在国际贸易中，初级产品约占1/3。
初级产品的价格（The Price of Primang Products）初级产品中专门多是工业原料，其价格变动的特点，一般讲8 / 50来，是涨、跌幅度较大；又假如一般经济行情有变化，它的涨、跌反应都较快。
更值得注意的是，进展中国家输出的初级产品，经常受到资本主义经济发达国家垄断组织的压价，特不是有些进展中国家至今还没有摆脱单一经济状况，只信赖一、二种初级产品出口，作为外汇收入的来源，那就更容易遭到垄断低价的盘剥。
因此一般讲来，初级产品价格，尽管有暴涨的时候，但不用专门久可能就遭到压抑而出现暴跌。
从较长远的时刻看，初级产品价格即使有所上升，但总是远远跟不上发达国家出口的工业品。
假如要紧是由发达国家输出的初级产品（例如：某些矿产品），情况就会有改变。
它们除了一般地具有原料品价格变动的特点外，还在不同程度上具有垄断性。
出口补贴（Export Subsidies）鼓舞出口的一种措施。
它是政府或同业公会对某种出口商品给予出口商以现金补贴或财政上的优惠，以便降低成本和价9 / 50格，加强其在国际市场上的竞争力。
它是自重商主义时期就有的，并连续至今的一种鼓舞出口措施。
出口补贴有直接的和间接的两种。
东京回合中达成的《贴补与反贴补税典》中附带列举的出口补贴要紧有：1.政论对部门或企业按其出口实绩直接给予补贴；2.同意出口商保留一部分出口所得的外汇；3.对出口商计征直接税时给予折扣；4.出口商品间接税的减免等等。
关贸总协定是反出口补贴的。
它规定，缔约国假如用出口补贴，不论任何形式，也不论直接或间接，均应以书面报告其性质，程度以及可能产生的阻碍。
如损害其他缔约国利益时，双方应进行协商限制使用贴补的可能性。
尽管关贸总协定对出口补贴未规定严格限制，但也不准许对初级产品以外的商品给予出口补贴。
有些国家关于出口国给予出口补贴的商品，在进口时征收反补贴税，以抵消出口补贴的作用。
在对待农产品问题上，关贸总协定成员国之间的利益是专门深的。
那些生产效率高的国家，如加拿大、澳大利亚、新西兰和美国（对部分产品而10 / 50言），要求取消或者大大限制任何形式的出口补贴，而欧共体由于其共同农业政策的补贴是至关重要的，且相当普遍，就认为补贴有极大的价值，但同时又倡议某种形式的市场划分来限制成本。
对此，美国是坚决反对的。
出口动物产品检疫（Quarantine of Export Animal products）商检局对出口动物产品及野生动物产品进行的检疫工作。
畜、禽及肉类罐头必须通过检疫，符合规定方可输出。
畜、禽及肉类罐头所用原料必须是来自安全非疫区的畜、禽，经兽医进行宰前宰后检验，适用于人类食用，由主任兽医签发兽医卫生检验证书，进口国有关当局凭以验收通关。
出口管制（Export Contral）一国政府为一定政治、军事或经济目的，禁止或限制某些商品的出口数量及输往的国家。
实行出口管制的几类商品有：11 / 50战略物资及有关的技术资料、国内供不应求的商品、某些古董及艺术品等。
出口税（Export Duty）关税的一种。
出口国海关对输往国外的商品和物品征收的关税。
由于征收这种税增加出口商品成本，削弱竞争能力，不利于扩大出口，故目前较少征收。
只是对在世界市场上已具有垄断地位的商品和国内供不应求的原料品，酌量征收。
另外，在某此进展中国家，出于增加财政收入的考虑，也对部分商品征收出口税，但有逐渐减少的趋势。
拉丁美洲的大多数国家征收1-5%的出口税，亚洲，非洲，进展中国家也有征收出口税的。
出口退税（Export Rebates）国家运用财政手段奖励出口生产，增强出口竞争能力的一种12 / 50措施。
凡某些部件或制成品的出口，假如它已缴纳了所用进口原料的进口税和国内税，以致加大了生产成本，能够退还全额或部份税款。