International taxation terms
A
abuse of tax treaties  滥用税收协定
accumulation center 积累中心
active income  主动收入
adjudication of taxes税收裁决
administrative enclave飞地
admission tax 通行税，入场税
advance pricing agreement (apa)  预约定价协议
advertisement tax 广告税
affiliated enterprises or associated enterprises 联属企业
agricultural(animal husbandry) tax 农（牧）业税
alcohol tax 酒精税
all-phase transaction tax 全阶段交易税
amount of credit允许抵免额
amusement tax 娱乐税
anchorage dues 停泊税
anti-allowance duties 反补贴税
anti-dumping duties 反倾销税
anti-profiteering tax 暴力税
anti-subsidy/bounty/duty 反补贴税
area jurisdiction 地域管辖权
arm’s length method 公平交易法
arm’s length price  正常交易价格
arm’s length principle 正常交易原则
arm's-length transaction  正常商业交易
assimilation tax 入籍税
associated enterprise  关联企业
attribution taxation rule 归属征税原则
automobile acquisition tax 汽车购置税
aviation fuel tax 航空燃料税
B
back-to-back loan  对销贷款
bank deposit method 银行存款法
base company income  基地公司收入
base company rule  基地公司规定
base company基地公司
base country基地国
bazaar transaction 市场交易税
benefit tax 受益税
best method rule  最佳方法规定
betterment tax 改良税
beverage tax 饮料税
bilateral  双边
bilateral tax agreement双边税收协定
bill of indemnity豁免法
blocked income  滞留收入
bonus tax 奖金税
border tax 边境税
bounded area  保税区
bourse tax 证券交易所税
bourse transaction tax(securities exchange tax) 有价证券交易税
branch    分公司
branch rule  分支机构规定
branch tax treatment分支机构的税收待遇
building tax 建筑税
burden of proof  举证责任
business consolidated tax 综合营业税
business income tax 营利所得税
business profit tax 营业利润税
business receipts tax 营业收入税
business tax 营业税
C
"check-the-box" rule  “打勾选择”规定
cancellation of debt (cod)  取消债务
canon of inheritance 继承归属原则
capital control standards资本控制标准
capital export资本输出
capital gain tax 财产收益税
capital gain 资本利得
capital interest tax 资本利息税
capital levy 资本税
capital transfer tax 资本转移税
capital-export neutrality 资本输出中性
capital-import neutrality 资本输入中性
capitation tax 人头税
car license 汽车执照税
car tax 汽车税
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
church tax 教堂税
circulation tax 流通税
citizen jurisdiction  公民管辖权
citizen公民
city planning tax 城市规划税
civil jurisdiction公民管辖权
collective-owned enterprise income tax 集体企业所得税
commercial business tax 商业营业税
commodity circulation tax 商业流通税
汽车进口关税commodity excise tax 商品国内消费税
commodity tax 货物税
company income tax 公司所得税
comparable profit method (cpm)  可比利润法
comparable uncontrolled price method (cup)  可比非受控价格法
comparable uncontrolled price standard可比不受控价格标准
compensating tariff 补偿关税
composed of market standards组成市场标准
comprehensive income t ax 综合所得税
comprehensive tax treaties综合税收协定