1、第一 章導論中文英文含義稅收分配Tax appo in tme nt國際稅務協調Intern ati onaltaxaffaircoord ination國際稅收分配International tax appointment國際稅制趨同Intern ati onaltaxsystemcon verge nee全球稅收論壇Global Forum on Taxati on跨國納稅人Intern ati onal taxpayer流轉稅Circulati on tax特別財產稅Specific property tax一般財產稅Gen eral property tax雙邊關稅協定Bilatera

2、l tariff agreeme nt關稅優惠Tar 肝 prefere nee關稅同盟Tariff customs union財政豁免Finan cial exempti on反補貼稅An ti-allowa nee duties反傾銷稅An ti-dump ing duties無差別待遇Non-disicrimi natio n稅收管轄權tax jurisdicti on第二早課稅權主體subject of tax ing power課稅主體subject of taxati on課稅客體object of taxati on對物稅taxes on things對人稅taxes on pe

3、rs ons土地稅land tax土地閑置稅land holdi ng tax房產稅house tax車船稅vehicle and boat duty個人所得稅in dividualin cometax orpers onal in come tax公司所得稅corporati on in come tax企業所得稅en terprise in come tax外商投資企業和外國企業所得稅in come tax with foreig n in vestme ntandforeig nen terprises租賃所得稅lease in come tax工資薪金稅payroll tax未分配利潤

4、稅un distributed profit tax社會保險稅social security con tributi on財富稅wealth tax資本稅capital levy繼承稅in herita nce tax贈與稅gift tax應稅收益或所得taxable in come綜合稅制general or comprehensive tax system分類稅制classified tax system跨國一般經常所得international general constant in come跨國超額所得intern atio nal excess in come標準銷售利潤率法meth

5、od of standard profit rate of sales超額利潤稅excess profit tax跨國資本利得intern ati onal capital gains跨國一般動態財產價值international general property value on dyn amism跨國一般靜態財產價值international general property value on statio nary第三早稅制性重復征稅tax systematic double taxati on法律性重復征稅juridical or legal double taxatio n經濟性重復

6、征稅econo mic double taxati on歸屬征稅原則attribution taxation rule從源征稅原則source taxati on rule地域管轄權area jurisdict ion居民管轄權reside nt jurisdict ion公民管轄權Citize n jurisdict ion收入來源地管轄僅source jurisdicti on第四早跨國權益所得intern atio nalin come fromlegal right跨國獨立勞動所得intern atio nalin come fromin depe ndent pers on al l

7、abour跨國非獨立勞動所得intern atio nalin come fromdepe ndent pers on al labour跨國退休金所得intern ati onalin come frompensions跨國政府服務所得intern atio nalin come fromgover nmen tal services跨國董事費所得intern atio nalin come fromdirectors fees跨國表演家和運動員所得intern atio nalin comefromartistes and athletes跨國教師和研究人員所得intern atio na

8、lin comefromteachers and researchers跨國學生、學徒和 實習生所得intern atio nal in come from students、 apprentices and practisers第五 章國 際重 復征 稅及 其外 延擴 大的 免除 規范注冊費registrati on fee執照費fee of permit合同簽證費fee of sig nature con tract化驗證書費fee for an alysis certificate專利權特許證費fee for pate nt lice nse礦山管理費mine man ageme nt

9、fee石油產品提成deduct a perce ntage from petroleum products預提所得稅withholdi ng in come tax免稅方法method of tax exempti on全額免稅法method of full exemptio n累進免稅法methodofprogressi onexempti on避稅地tax have n扣除方法method of tax deducti on抵免方法method of tax credit抵免限額limit of tax credit合并累進抵免comb ined progressive credit綜合限

10、額comprehe nsive ness limit分國限額line state limit分項限額line item limit股息扣除法divide nd deducti on分劈稅率法split rate稅收一體化tax in tegrati on稅收饒讓抵免tax spari ng credit影子稅收抵免shadow tax credit o第七早國際 避稅、逃稅與避稅地國際避稅Intern ati onal Tax Avoida nee國際逃稅Intern ati onal Tax Evasi on國際避稅地Intern ati onal Tax Havens自由港free por

11、t自由區free zone保稅區boun ded area第八 章稅 收籌 劃稅收籌劃tax pla nning節稅tax savi ng稅式支出tax expe nditure免稅技術tax exempti on tech nique免稅機構exempt establishme nts減稅技術tax reduct ion tech nique稅率差異技術rates differenee technique分劈技術splitt ing tech nique扣除技術deducti on tech nique抵免技術tax credit tech nique延期納稅技術deferral payme

12、 nt tech nique退稅技術tax repayme nt tech nique，稅收流亡tax exiles稅收難民tax refugees第九臨時移民provisi onal immigra nts章和積累中心accumulati on cen ter第十早吊濫用稅收協定treaty shopp ing abuse of treaty用避直接導管公司direct con duit compa nies稅方 式踏腳石導管公司stepp ingstonecon duitcompa nies五分結構quin tet structure資本輸出中性capital export n eutra

13、lity資本輸入中性capital import n eutrality聯屬企業Affiliateden terprisesorassociated en terprises第十關聯企業Related en terprises一早公司集團內部定價In tra-group prici ng常用公司內部定價In tra-corperate prici ng避稅公司間定價In ter-corperate prici ng方式轉讓定價Tran sfer prici ng轉讓價格Tran sfer price轉讓正常交易價格Arm slength prices定價正常交易原則Arm length pri

14、nciple總利潤原則Gross profit prin ciple合理原則Reas on able ness prin外國基地公司foreig n base compa ny信箱公司letter-box compa ny第十控股公司hold ing compa ny一早離丿岸基金off-shore-funds個人持股信托公司pers onalholdi ngtrustcompa ny可比非受控價格法CPU, comparable uncon trolled price method第十轉售價格法Resale price method三和成本加價法Cost plus method第十交易利潤法

15、Tran sact ional profit method四章利潤分割法Profit split method貝獻分析法contribution analysis余值分析法residual an alysis交易凈利潤率法Tran sact ionalnet marginmethod安全港規則safe have n rule第十 五章 涉外 稅收 負擔稅收優惠待遇the preferentialtreatmentof taxati on稅收歧視待遇thediscrimi nativetreatme nt of taxati on全面優惠原則OverallPrefere ntialPrin ciple特定優惠原則SpecificPreferen tialPrin ciple第十八早和第 十七 章國 際稅 收協 疋國際稅收協定International tax convention關于對所得和資本避免雙 重征稅的協定范本