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1InternationaltaxationtermsAabuseoftaxtreaties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(animalhusbandry)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bazaartransaction市场交易税benefittax受益税2bestmethodrule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branchtaxtreatment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Ccheck-the-boxrule“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capitalgaintax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carriedback向前结转carriedforward结转（向后期）charitablefoundation慈善基金charitabletrust公益/慈善信托3churchtax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companyincometax公司所得税comparableprofitmethod(cpm)可比利润法comparableuncontrolledpricemethod(cup)可比非受控价格法comparableuncontrolledpricestandard可比不受控价格标准compensatingtariff补偿关税composedofmarketstandards组成市场标准comprehensiveincometax综合所得税comprehensivetaxtreaties综合税收协定conduitcompany中介/导管公司consolidatedtax综合税consumptiontax消费税contingentduty应变关税contracttax契约税contractingstates缔约国controlledforeigncompany(cfc)受控外国子公司controllingcompany控股公司cornduty谷物税corporateincometax法人所得税corporateinhabitanttax法人居民税corporatelicensingtax公司执照税corporateprofittax公司利润税corporationfranchisetax法人登记税corporationtax公司税，法人税correlativeadjustment关联调整costcontributionarrangements费用共担安排costofinternationaltaxagreements国际税收协定成本costplusbasis成本加利润基础costpluscontract成本加利润合同costplusmethod(cp)成本加利润法costpluspricing成本加利润计价法costplusprofitcriteria成本加利润标准coststandard成本标准4coupontax息票利息税creditlimitannualclosing抵免限额年度结转creditlimits抵免限额creditmethod抵免法cross-bordertransaction跨境交易currentrule现行规则currenttax本期税额customsduties关税Ddeathduty遗产税deduction扣除deductionmethod扣除法deedtax 契税deemeddividend认定的红利defensesurtax防卫附加税defensetax国防税deferral延迟纳税deferredtaxationlaw延期征税法dependentagents非独立代理人derivedfromtheapprovedsystem所得核定制度developmentlandtax改良土地税developmenttax开发税directconsumptiontax直接消费税directcredit直接抵免directinvestment直接投资dividendtax股息税donotmergeprogressivetaxcredit不合并累进抵免documenttax凭证熟domesticrates 住宅税domicile住所标准donationtax赠与税double-diplease双底租赁dualnationality双重国籍dualresidence双重居民dual-residenttaxpayer双重居民纳税人Eearmarkedtax专用目的税earnedincometax劳物所得税earningsstripping收益剥离easementtax地役权税educationduty教育税5electricityandgastax电力煤气税electroniccommerce电子商务emergencyimportduties临时进口税emergencyspecialtax非常特别税emergencytariff非常关税employmenttax就业税enterpriseincometax企业所得税entertainmenttax娱乐税，筵席税entityapproach实体法entrepotduty转口税environmentaltax环境税equalizationcharge/duty平衡税estatetax遗产税，地产税examinationofdeedtax验契税excesscreditposition超额抵扣情况excessinterestexpense超额利息支出excessprofittax超额利润税exchangetax外汇税exciseoneating,drinkingandlodging饮食旅店业消费税excisetax国内消费税exclusivetaxationprinciple独占征税原则exemption免除exemptionmethod免税法exemptionmethod免税方法exemptionwithprogress累进免税法expendituretax消费支出税exportduty(exporttax) 出口税extraduties特税extrataxonprofitincreased利润增长额特别税Ffacilitiesservicestax设施和服务税factorytax出厂税farmtax田赋税feasttax筵席税fixedassetsbettermenttax固定资产改良税fixedassetstax固定资产税fixedbase固定基地forceofattraction吸引力规定foreignaffiliate外国关联公司foreigndirectinvestment(fdi)国际直接投资foreignenterprisetax外国公司税foreignindirectinvestment国际间接投资6foreignpersonalholdingcompanytax外国私人控股公司税foreigntaxburdenprinciple涉外税收负担原则foreigntaxcredit外国税收抵免formulaapportionment公式分配法franchisetax特许权税freezone自由区freeport自由港freighttax运费税frontiertax国境税fulltaxliability无限纳税义务Ggastax天然气税gasolinetax汽油税generalexcisetax普通消费税，一般消费税generalpropertytax一般财产税generalsalestax一般销售税generalstandards总机构标准generaltaxconvention一般税收协定giftandestatetax赠与及财产税gifttax赠与税globalapproach全球适用法globaljurisdiction属人原则goodtax货物税graduatedincometax分级所得税grossreceiptstax收入税Hharbortax港口税harmfultaxcompetition有害税收竞争harmfultaxcompetition有害税收竞争headoffice总部headtax/money人头税highwayholetax公路隧道通行税highwaymaintenance养路税highwaymot