avoidance of tax
英 [əˈvɔɪdəns ɒv tæks]
美 [əˈvɔɪdəns əv tæks]
逃税
双语例句
- While dumping citizenship may seem unpatriotic or smack of tax avoidance to some critics, tax lawyers blame the Byzantine complexity of American tax regulations.
尽管放弃美国公民身份对一些批评者来说似乎不怎么爱国或是有避税的嫌疑，但税务律师则指责美国税收条例过于复杂。 - Rather than relying on the taxman, the public and the EU to police the fuzzy boundary between legitimate avoidance and illegal evasion, a more rational method of linking the tax companies pay to economic activity must be found.
不能依靠税务官、公众和欧盟来监督合法避税与非法逃税之间的模糊界限，而是必须找到一种将公司缴纳税款与公司经济活动相挂钩的更合理途径。 - Tax avoidance, as legal ways of slashing or even eliminating tax bills are known, has become a highly sensitive political issue across Europe.
避税&减少甚至消除税收账单的合法途径，已经成为欧洲地区高度敏感的政治问题。 - Avoidance of Double Levy and its Lessons for Chinese Economy; Tax sparing credit is the extension and attachment of Tax Credit Law.
税收饶让抵免作为税收抵免法的延伸和附加，其作用和意义不在于避免国际重复征税。 - The Subscription of Avoidance of Pursuing Tax Arrears; The company is guilty of evading the vat regulations.
论逃避追缴欠税罪认定中的几个问题裁定该公司犯有逃避增值税规定管辖的罪行。 - The Avoidance of Tax of Affiliated Enterprises and Its Legal Regulations;
转移定价避税交易并非都发生在传统的关联企业之间。 - The tax avoidance often refers to a behavior of taxpayers, taking advantage of leaks and shortcomings of tax law, use a public or legal forms to lessen or avoid their taxations.
避税，多指纳税人利用税法规定的缺漏或不足，通过某种公开的或形式上不违法的方式来减轻或规避其本应承担的纳税义务的行为。 - Therefore the tax avoidance and anti-tax avoidance always is a subject of great topical interest by the scholar of domestic international government, tax administrator and actual workers.
因此避税与反避税一直是国内外政府、税务专家、学者和实际工作者的热门话题。 - Tax saving, tax avoidance and tax dodge are different methods used by taxpayers with a view of non-payment or less-payment of tax.
节税、避税、偷税，是纳税人欲争取不交税或少交税采取的不同方法。 - Based on the research of tax avoidance, tax saving and tax divert, the topic of rational tax planning for our Chinese enterprises is analysised systematically.
本文在借鉴国内外避税、节税、税收转嫁等相关课题的理论与实践的基础上，并结合我国国情，系统地研究了我国企业如何进行合理纳税筹划。 - Compare the difference between Tax Planning and Tax Fraud or Tax Avoidance; describe the characteristic of Tax Planning; analyze that tax planning is the product of the development of market economy.
提出了税收筹划的概念，比较了税收筹划与偷税、避税等的区别，总结了税收筹划的特征，分析了税收筹划是市场经济发展到一定时期的必然产物。 - This essay looks into the cause and per-formance of international tax evasion and gives advice on relevant legislation. To be specific, the subjective reason for taxpayers to evade tax is interest. As driven by interest, most taxpayers desire and require avoidance of tax.
本文就国际避税的动因、主要方式及反避税立法等问题进行了分析研究。具体来说，促使纳税人进行避税的主观原因是利益驱动，纳税人受利益支配，大多有逃避纳税的愿望和要求。 - In this paper, the author will discuss reverse tax avoidance, a kind of international tax avoidance widely existing among foreign-related enterprises in China.
在本文中，笔者将探讨逆向避税&一种广泛存在于中国国内涉外企业中的国际避税行为。 - In order to prevent tax avoidance and reduction of tax revenue, many countries have set up tax systems to regulate transfer pricing.
为了防止跨国公司利用转让定价进行国际避税，减少本国的税收流失，各国政府都十分重视对转让定价税制的建设。 - The paper explains the difference of tax evasion and tax avoidance, and then, in stand and of taxpayer, analyzes the process of tax evasion with marginal revenue and marginal cost, indicates decisive factor what affects taxpayer's the best balance point of tax evasion.
本文首先对偷税和避税的概念进行明确解释，然后从纳税人的角度，利用边际收益和边际成本的比较分析方法阐明其偷税的决策过程，并指出了影响纳税人最佳偷税均衡点的决定性因素； - From the point of various tax planning this dissertation points out enterprise tax planning, which has an essential distinction with tax avoidance by utilizing the flaws and gaps of taxation laws, tax system and tax management, is government-tax-policy-oriented tax saving planning.
本文从不同的税收筹划观点的描述入手，指出本文研究的企业税收筹划是以适应政府税收政策导向为前提的节税筹划，与利用税法、税制及征管中的漏洞与空白进行的避税有本质区别。 - The subjective reason of international tax avoidance is the advantageous motivation, and the objective cause is mainly the difference of tax systems of various countries.
跨国纳税人进行国际避税的主观原因是利益驱动，客观原因则主要是各国税制的差异。 - The present tax laws around the world can't thoroughly solve the problems on the avoidance of tax in the internal insurance company.
各国现行税法往往很难完全解决内部保险公司避税的问题。 - The traditional ways of International Tax Avoidance are as follows: 1, Movement of tax payers;
反避税的方法很多，主要有以下几种：1、进行反避税立法； - The third part of the concrete analysis of the international tax avoidance of harmful effects, points out the necessity of the international tax avoidance.
第三部分具体分析了国际避税的严重危害性，指出了反国际避税的必要性。 - Tax avoidance and anti-avoidance game, has truly exists in the area of tax administration, Hunan Province, to the tax collection has brought serious challenges.
避税与反避税的博弈，已经真实地存在于湖南省税收管理领域，给税收征管带来了严峻挑战。 - The thesis establishes a static game model of anti-tax avoidance, exerts analysis of the internal and external factors affecting and restricting the space of tax avoidance.
笔者首先建立避税与反避税的静态博弈模型，分析了影响和制约企业避税行为空间的内外部因素。 - Second, the legal definition of tax avoidance also need to start from its constituent elements, the constituent elements crystallized the concept of tax avoidance.
避税的法律界定还需要从其构成要件入手，避税的构成要件是避税概念的具体化。 - Today, with the vigorous development of multinational group of companies to use offshore trusts in international tax avoidance, it has become increasingly popular. Many multinational taxpayers regard the establishment of offshore trusts in tax havens as the primary means of international tax avoidance.
如今随着跨国公司蓬勃发展，利用离岸信托进行国际避税已越来越受到跨国集团公司的青睐，许多跨国纳税人都把在避税地设立离岸信托作为国际避税的主要手段。 - Multinational tax avoidance has both caused a huge loss of tax sources and increased the tax cost in China.
跨国公司避税既造成了我国税源的大量流失，又增大了我国的税收成本。 - The article discusses the solutions of this problem systematically. Judging from the article structure, the first chapter of the article analyses the basic theory of tax avoidance, and the causes and means of foreign-invested enterprises 'tax avoidance.
本文系统探讨了这一问题解决方案，从结构上，第一章对避税的基本理论以及外商投资企业避税成因、危害和方式进行了分析。 - The positive impact is that, multinational tax avoidance has provided basis for our tax system, and the negative impact is that, multinationals tax avoidance has seriously damaged the authority of our tax laws. Part Four is the other effects.
正面效应是跨国公司避税为完善我国税制提供了依据；负面效应是跨国公司避税严重损害了我国税法的权威；第四部分，其他方面的效应。 - The paper mainly discusses the aspects of content: First, defined the tax collection and management incentive system, described tax evasion, tax avoidance, taxpayers and tax agents of the specific circumstances in tax collection.
本文主要论述了一下几方面内容：1.对税收征管激励机制进行了界定，阐述了税收征管中逃税、避税和征税人、纳税人和税务代理人的具体关系。 - Final, the legal character of tax avoidance is a judgment of fact rather than a judgment of value, tax avoidance is a beyond-law.
避税的法律性质是一个事实判断而不是价值判断，避税是一种脱法行为。 - First, the article analyses the nature and related concepts of tax avoidance based on the definition of it, and elaborated on the basic theory of tax avoidance.
首先从避税的概念界定入手，分析了避税的性质以及相关概念辨析，详细阐述了避税的基本理论。