国际税收协定中英对照

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累进免税法
method of progression exemption
避税地
tax haven
扣除方法
method of tax deduction
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
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
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wk.baidu.com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
全额免税法
method of full exemption
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
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
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
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
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
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
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
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
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
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
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