国际税收协定中英对照.doc

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 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 agreement 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 land 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 social 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 excess 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 taxation 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 internatio