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中文
税收分配
国际税务协调
国际税收分配
国际税制趋同
全球税收论坛
第一
章
导
论
跨国纳税人
流转税
特别财产税
一般财产税
双边关税协定
关税优惠
关税同盟
财政豁免
反补贴税
反倾销税
无差别待遇
税收管辖权
课税权主体
课税主体
课税客体
对物税
对人税
土地税
土地闲置税
房产税
车船税
个人所得税
第二
章
公司所得税
企业所得税
外商投资企业和外国企业
所得税
租赁所得税
工资薪金税
未分配利润税
社会保险税
财富税
资本税
继承税
英文
Tax appointment
International
coordination
International
convergence
tax
含义
affair
International tax
appointment
tax
system
Global Forum on Taxation
International taxpayer
Circulation tax
Specific
property tax
General property tax
Bilateral tariff agreement
Tariff preference
Tariff customs union
Financial exemption
Anti-
allowance duties
Anti-dumping duties
Non-disicrimination
tax
jurisdiction
subject of taxing power
subject of taxation
object
of taxation
taxes on things
taxes on persons
land tax
land holding tax
house tax
vehicle and boat duty
individual
income
tax
or
personal income tax
corporation income tax
enterprise income tax
income
tax
with
foreign
investment
and
foreign
enterprises
lease income tax
payroll tax
undistributed profit tax
social security contribution
wealth tax
capital levy
inheritance tax
赠与税
应税收益或所得
综合税制
分类税制
跨国一般经常所得
跨国超额所得
标准销售利润率法
超额利润税
跨国资本利得
跨国一般动态财产价值
跨国一般静态财产价值
税制性重复征税
法律性重复征税
经济性重复征税
第三
章
归属征税原则
从源征税原则
地域管辖权
居民管辖权
公民管辖权
收入来源地管辖仅
跨国权益所得
跨国独立劳动所得
跨国非独立劳动所得
跨国退休金所得
跨国政府服务所得
跨国董事费所得
跨国表演家和运动员所得
跨国教师和研究人员所得
gift
tax
taxable income
general
or
comprehensive
tax
system
classified tax system
international
general
constant
income
international excess income
method
of
standard
profit
rate
of sales
excess profit tax
international capital gains
international
general
property
value on dynamism
international
general
property
value
on stationary
tax systematic double
taxation
juridical
or
legal
double
taxation
economic double taxation
attribution taxation rule
source taxation rule
area
jurisdiction
resident jurisdiction
Citizen jurisdiction
source
jurisdiction
international
legal right
income
from
international
income
from
independent
personal labour
international
income
from
dependent personal labour
international
income
from
pensions
international
income
governmental services
international
income
directors fees
international
income
artistes and athletes
from
from
from
第四
章
international
income
from
teachers
and researchers