税收术语按字母分类-.docVIP

International taxation terms A abuse of tax treaties 滥用税收协定 accumulation center 积累中心 active income 主动收入 adjudication of taxes税收裁决 administrative enclave飞地 admission tax 通行税，入场税 advance pricing agreement (apa) 预约定价协议 advertisement tax 广告税 affiliated enterprises or associated enterprises 联属企业 agricultural(animal husbandry) tax 农（牧）业税 alcohol tax 酒精税 all-phase transaction tax 全阶段交易税 amount of credit允许抵免额 amusement tax 娱乐税 anchorage dues 停泊税 anti-allowance duties 反补贴税 anti-dumping duties 反倾销税 anti-profiteering tax 暴力税 anti-subsidy/bounty/duty 反补贴税 area jurisdiction 地域管辖权 arm’s length method 公平交易法 arm’s length price 正常交易价格 arm’s length principle 正常交易原则 arms-length transaction 正常商业交易 assimilation tax 入籍税 associated enterprise 关联企业 attribution taxation rule 归属征税原则 automobile acquisition tax 汽车购置税 aviation fuel tax 航空燃料税 back-to-back loan 对销贷款 bank deposit method 银行存款法 base company income 基地公司收入 base company rule 基地公司规定 base company基地公司 base country基地国 bazaar transaction 市场交易税 benefit tax 受益税 best method rule 最佳方法规定 betterment tax 改良税 beverage tax 饮料税 bilateral 双边 bilateral tax agreement双边税收协定 bill of indemnity豁免法 blocked income 滞留收入 bonus tax 奖金税 border tax 边境税 bounded area 保税区 bourse tax 证券交易所税 bourse transaction tax(securities exchange tax) 有价证券交易税 branch 分公司 branch rule 分支机构规定 branch tax treatment分支机构的税收待遇 building tax 建筑税 burden of proof 举证责任 business consolidated tax 综合营业税 business income tax 营利所得税 business profit tax 营业利润税 business receipts tax 营业收入税 business tax 营业税 check-the-box rule “打勾选择”规定 cancellation of debt (cod) 取消债务 canon of inheritance 继承归属原则 capital control standards资本控制标准 capital export资本输出 capital gain tax 财产收益税 capital gain 资本利得 capital interest tax 资本利息税 capital levy 资本税 capital transfer tax 资本转移税 capital-export neutrality 资本输出中性 capital-import neutrality 资本输入中性 capitation tax 人头税 car license 汽车执照税 car tax 汽车税 carried back 向前结转 carried forward