Glossary on International Taxation Laws and Practices
This is a glossary collected from an event on the above theme. However, as there is a lack of uniformity of Chinese terms of these concepts, these Chinese translations here may not be the ones you expect to use and indeed you may even find them unacceptable sometimes. Terms used in international taxation can be extremely tricky and misleading, which cannot be taken on their face value. If you find some of them useful and would like to make sure you understand them correctly, you may consult the right people about them or you may drop me a note and I will try to help.
--- James Feng with the help of David Zhang, Aug. 15, 2001
"check-the-box" rule
“打勾选择”规定
active income
主动收入
APA (advance pricing agreement)
事先定价协议
arm's length method
独立企业交易法
arm's length price
独立企业间价格
base company rule
基地公司规定
best method rule
最佳方法规定
blocked income
滞留收入
branch rule
分支机构规定
burden of proof
举证责任
carried back
向前结转
carried forward
结转（向后期）
CFC (controlled foreign company)
控股外国公司
COD (cancellation of debt)
取消债务
consolidate
合并
CPM (comparable profit method)
可比利润法
CUP (comparable uncontrolled pricing)
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
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
formula apportionment
公式分配法
generic products
仿制品（药物专利用语）
global jurisdiction
属人原则
goodwill
商誉
gross rate
毛税率
income
所得
interest expense
利息支出
IR code
国内税法
IRS
国税局
jurisdiction
辖区
LLC
有限责任公司
mobile
流动性（指可在世界各地作公司业务）
net rate
净税率
partnership
合伙人制
passive income
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
利润分配
purchasing method
盘购法
recognition
确认（会计）
royalty
使用费
source
来源
super royalty rule
超级使用费规定
tax credit
税收抵扣
tax haven
避税港
tax holiday
减税期
tax planning
避税计划
tax sparing
税收抵扣限制
territorial jurisdiction
属地原则
thin capitalization rule
低股本规则
threshold
下限
trade or business
业务或经营
transfer pricing
转移价格
treaty
（双边税务）协议
treaty override
协议优先
treaty shopping
协议寻找
withholding tax
预提税