国际税收常用英语词汇.doc

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1、【精品文档】如有侵权，请联系网站删除，仅供学习与交流国际税收常用英语词汇.精品文档.国际税收常用英语词汇$abuse of tax treaties滥用税收协定$active income主动收入$advance pricing agreement (APA)预约定价协议$area jurisdiction地域管辖权$arms length principle独立交易原则$associated enterprise关联企业$base company rule基地公司规定$best method rule最佳方法规定$bilateral双边$blocked income 滞留收入$bounded

2、 area保税区$branch分公司/分支机构$branch rule分支机构规定$burden of proof举证责任$cancellation of debt (COD)取消债务$carried back向前结转$carried forward结转（向后期）$charitable foundation慈善基金$charitable trust公益/慈善信托$check-the-box rule“打勾选择”规定$citizen jurisdiction公民管辖权$comparable profit method (CPM)可比利润法$comparable uncontrolled pric

3、e method (CUP)可比非受控价格法$comparative profit method（CPM）可比利润法$conduit company中介/导管公司$consolidate合并$contribution analysis贡献分析$controlled foreign company (CFC)受控外国子公司$controlling company控股公司$cost plus method (CP)成本加利润法$current rule现行规则$current tax本期税额$deduction扣除$deemed dividend认定的红利$deferral递延$device工具$

4、domicile住所标准$dual residence双重居民$earnings stripping收益剥离$excess credit position超额抵扣情况$excess interest expense超额利息支出$exemption免除$force of attraction吸引力规定$foreign direct investment (FDI)国际直接投资$foreign indirect investment国际间接投资$formula apportionment公式分配法$freeport自由港$group跨国企业集团$holding company持股公司$income

5、所得$interest expense利息支出$Internal Revenue Code（IRC）(美国)联邦税法典$Internal Revenue Service (IRS)(美国)联邦税务局$internal taxes国内税$jurisdiction管辖权$legal tax savings合法节税$limited liability company (LLC)有限责任公司$mobile流动性（指可在世界各地作公司业务）$multilateral多边$off-shore center离岸中心$parent company母公司$partnership合伙人制$passive inco

6、me被动收入$phantom income虚幻收入$physical presence实际存在(居住)$pooling of interest股权联营法$portfolio exemption组合投资免税$profit split利润分割$profit split method（PSM）利润分割法$purchasing method盘购法$recognition确认（会计）$resale price method (RPM)再销售价格法$residence居所标准$residence of individuals自然人居民$residence of legal entities法人居民身份的判

7、定标准$resident jurisdiction居民管辖权$residual analysis 余额分析$royalty使用费$source来源$subsidiary/affiliate company子公司/附属公司$substance over form实质重于形式$super royalty rule超级使用费规定$tax audit税务审计$tax avoidance避税$tax credit税收抵扣$tax evasion偷/逃税$tax haven避税港$tax holiday减税期$tax jurisdiction税收管辖权$tax planning税收筹划$tax retur

8、n纳税申报$tax sparing税收抵扣限制$the abstinence approach禁止法$the bona fide approach真实法$the channel approach渠道法$the exclusion approach排除法$the look-through approach受益所有人法$the number of days of presence停留时间标准$the subject-to-tax approach纳税义务法$thin capitalization资本弱化$threshold下限$trade or business业务或经营$transactional net margin method（TNMM）交易净利润率法$transactional profit methods交易利润法$transfer pricing转让定价$treaty（双边税务）协议$treaty override协议优先$treaty shopping协议寻找$withholding tax预提税