国际税收协定中英对照

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1、第一章导论中文英文含义税收分配Taxappointment国际税务协调Internationaltaxaffaircoordination国际税收分配Internationaltaxappointment国际税制趋同Internationaltaxsystemconvergence全球税收论坛GlobalForumonTaxation跨国纳税人Internationaltaxpayer流转税Circulationtax特别财产税Specificpropertytax一般财产税Generalpropertytax双边关税协定Bilateraltariffagreement关税

2、优惠Tariffpreference关税同盟Tariffcustomsunion财政豁免Financialexemption反补贴税Anti-allowanceduties反倾销税Anti-dumpingduties无差别待遇Non-disicrimination税收管辖权taxjurisdiction第二章课税权主体subjectoftaxingpower课税主体subjectoftaxation课税客体objectoftaxation对物税taxesonthings对人税taxesonpersons土地税landtax土地闲置税landholdingtax房产税hous

3、etax车船税vehicleandboatduty个人所得税individualincometaxorpersonalincometax公司所得税corporationincometax企业所得税enterpriseincometax外商投资企业和外国企业所得税incometaxwithforeigninvestmentandforeignenterprises租赁所得税leaseincometax工资薪金税payrolltax未分配利润税undistributedprofittax社会保险税socialsecuritycontribution财富税wealthtax资本税

4、capitallevy继承税inheritancetax赠与税gifttax应税收益或所得taxableincome综合税制generalorcomprehensivetaxsystem分类税制classifiedtaxsystem跨国一般经常所得internationalgeneralconstantincome跨国超额所得internationalexcessincome标准销售利润率法methodofstandardprofitrateofsales超额利润税excessprofittax跨国资本利得internationalcapitalgains跨国一般动态财产价

5、值internationalgeneralpropertyvalueondynamism跨国一般静态财产价值internationalgeneralpropertyvalueonstationary第三章税制性重复征税taxsystematicdoubletaxation法律性重复征税juridicalorlegaldoubletaxation经济性重复征税economicdoubletaxation归属征税原则attributiontaxationrule从源征税原则sourcetaxationrule地域管辖权areajurisdiction居民管辖权residentj

6、urisdiction公民管辖权Citizenjurisdiction收入来源地管辖仅sourcejurisdiction第四章跨国权益所得internationalincomefromlegalright跨国独立劳动所得internationalincomefromindependentpersonallabour跨国非独立劳动所得internationalincomefromdependentpersonallabour跨国退休金所得internationalincomefrompensions跨国政府服务所得internationalincomefromgovernm

7、entalservices跨国董事费所得internationalincomefromdirectorsfees跨国表演家和运动员所得internationalincomefromartistesandathletes跨国教师和研究人员所得internationalincomefromteachersandresearchers跨国学生、学徒和实习生所得internationalincomefromstudents、apprenticesandpractisers第五章国际重复征税及其外延扩大的免除规范注册费reg