耕地占用税
farmlandoccupationtax
土地增值税
land appreciation tax
印花税
stamp duty
个人所得税
personal income tax (PIT)
企业所得税
corporate/enterprise income tax (CIT/EIT)
车辆购置税
vehicle acquisition tax
(Losses/credits) be carried forward without limitation
股息/利息预提税
DIRR
股息、利息、特许权使用费、租金
gift tax
赠与税
estate tax
遗产税（总遗产税）
inheritance tax
继承税（分遗产税）
earnings before/after taxes
税前/后收益
earned/active income
积极所得（包括经营所得operating income和劳务所得service income）
经合组织/联合国税收协定范本
permanent establishment
常设机构
business presence
营业存在
可比非受控价格法
comparable uncontrolled price method (CUP)
再销售价格法
resale price method (RPM)
成本加成法
cost-plus method
契税
deed tax
燃油税
fuel tax
证券交易税
securities transaction tax
房地产税
real estate tax
营业税
business tax
货劳税
goods and services tax
特别消费税
excise
关税
customs duty
社会保证税/费
social security tax/contributions
免税法
exemption method
抵免法
credit method
减免法
reduction method
扣除法
deduction method
自由港
free port
tax haven
避税地
tax planning
税收筹划
税式支出
tax expenditures
节税
tax saving
延期纳税
deferral payment
普通合伙企业
limitedpartnership(LP)
有限合伙企业
limited liabilitypartnership(LLP)
有限责任合伙企业
credit limit
抵免限额
Chinese/foreign-sourced income
中国/外国来源所得
offset/credit
n.vt冲抵、抵免
sth exceeding a certain level
超出的部分
governing authority of the jurisdiction
当地主管部门
a levy on sth
对..的课税
assess the value of the property
对财产进行估值
assessed value
应纳税额
tax liability
应纳税额
taxable income
应纳税所得额
tax rate
税率
tax base
税基
basis of taxation
计税依据
tax burden
税负
tax gap
税收缺口/税收流失
minimize the tax gap
尽量做到应收尽收
file a consolidated return
internationalincomefrom artists and athletes
跨国教师和研究人员所得
international income from teachers and researchers
跨国学生、学徒和实习生所得
international income from students, apprentices and interns
税前列支、税前扣除
write-off = deduction
列支、扣除额
tax credits = tax offsets
抵免额
salvage value
残值
face value
账面价值
expected useful life
预计使用年限
report one’s income
报税
tax resident=resident for tax purposes
避税
tax evasion
偷逃税
先征后退
refund after collection
代扣代缴
withhold and remit
代收代缴
collect and remit
income
所得
earnings
收入
profit
利润
cost
成本
劳务报酬所得
income from personal services
纳税年度
calendar year
日历年度
place of incorporation
注册地
place of management (includingplace of central management and control & place of effective management)
管理机构所在地（包括管理和控制中心机构所在地和实际管理机构所在地）
passive income
消极所得（投资所得investment income）
territoriality/nationality principle
属地/属人原则
tax jurisdiction
税收管辖权
residence/source basis of taxation
居民/地域管辖权
tax sb on worldwide/China-sourced income
估值
tax is assessed in proportion to the value
根据该值，按一定比例进行核税
property tax
财产税
wealth tax
财富税
ad valorem tax
从价税
withholding tax
预提税
withholding tax on payment of dividends/interest
对某人的国内外/来源于中国的所得征税
depreciation expense
折旧费用、折旧额（单个会计期）
allowance for depreciation = accumulated depreciation = reserve for depreciation
累计折旧
write sth off/sth be charged to expense/be deducted as the expense/be tax-deductible
税收管辖权
taxjurisdiction
课税主体/课题
subject/object of taxation
征税权
taxing power
对人/物税
taxes on people/things
withholding
预提
withholding tax
预提税
withholdingtax on dividends/interest
place of business
业务活动所在地
annual general meeting (AGM)
股东大会
board of directors
董事会
place of head office
总机构所在地
assume tax obligations
承担纳税义务
general partnership (GP)
税
tax
费
fee
土地闲置税
unused land tax
遗产税
estate tax
继承税
inheritance tax
赠与税
gift tax
payroll tax
工资薪金税
wealth tax
财富税
capital gains tax
资本利得税
property tax
财产税
流转税
turnover tax
跨国退休金所得
international income from pensions
跨国政府服务所得
international income from government services
跨国董事费所得
international income from directors’fees
跨国表演艺术家和运动员所得
基金公司
trust
信托公司
transfer pricing
转让定价
transfer price
转让价格
arm’s length price
正常交易价格/竞争价格
arm’s length principle
独立交易原则
safe harbor