税收术语(按字母分类)教学内容.doc

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1、税收术语(按字母分类)精品文档InternationaltaxationtermsAabuseoftaxtreaties滥用税收协定accumulationcenter积累中心activeincome主动收入adjudicationoftaxes税收裁决administrativeenclave飞地admissiontax通行税，入场税advancepricingagreement(apa)预约定价协议advertisementtax广告税affiliatedenterprisesorassociatedenterprises联属企业agricultural(animalhusb

2、andry)tax农（牧）业税alcoholtax酒精税all-phasetransactiontax全阶段交易税amountofcredit允许抵免额amusementtax娱乐税anchoragedues停泊税anti-allowanceduties反补贴税anti-dumpingduties反倾销税anti-profiteeringtax暴力税anti-subsidy/bounty/duty反补贴税areajurisdiction地域管辖权arm’slengthmethod公平交易法arm’slengthprice正常交易价格arm’slengthprinciple正常交易

3、原则arm's-lengthtransaction正常商业交易assimilationtax入籍税associatedenterprise关联企业attributiontaxationrule归属征税原则automobileacquisitiontax汽车购置税aviationfueltax航空燃料税Bback-to-backloan对销贷款bankdepositmethod银行存款法basecompanyincome基地公司收入basecompanyrule基地公司规定basecompany基地公司basecountry基地国收集于网络，如有侵权请联系管理员删除精品文档baza

4、artransaction市场交易税benefittax受益税bestmethodrule最佳方法规定bettermenttax改良税beveragetax饮料税bilateral双边bilateraltaxagreement双边税收协定billofindemnity豁免法blockedincome滞留收入bonustax奖金税bordertax边境税boundedarea保税区boursetax证券交易所税boursetransactiontax(securitiesexchangetax)有价证券交易税branch分公司branchrule分支机构规定branchtaxtre

5、atment分支机构的税收待遇buildingtax建筑税burdenofproof举证责任businessconsolidatedtax综合营业税businessincometax营利所得税businessprofittax营业利润税businessreceiptstax营业收入税businesstax营业税C"check-the-box"rule“打勾选择”规定cancellationofdebt(cod)取消债务canonofinheritance继承归属原则capitalcontrolstandards资本控制标准capitalexport资本输出capitalgaint

6、ax财产收益税capitalgain资本利得capitalinteresttax资本利息税capitallevy资本税capitaltransfertax资本转移税capital-exportneutrality资本输出中性capital-importneutrality资本输入中性capitationtax人头税carlicense汽车执照税cartax汽车税收集于网络，如有侵权请联系管理员删除精品文档carriedback向前结转carriedforward结转（向后期）charitablefoundation慈善基金charitabletrust公益/慈善信托churcht

7、ax教堂税circulationtax流通税citizenjurisdiction公民管辖权citizen公民cityplanningtax城市规划税civiljurisdiction公民管辖权collective-ownedenterpriseincometax集体企业所得税commercialbusinesstax商业营业税commoditycirculationtax商业流通税commodityexcisetax商品国内消费税commoditytax货物税companyin