evasion and avoidance
英 [ɪˈveɪʒn ənd əˈvɔɪdəns]
美 [ɪˈveɪʒn ənd əˈvɔɪdəns]
逃税与避税
双语例句
- Further progress is needed to close data gaps, enhance fiscal transparency, combat money laundering and the financing of terrorism, and fight cross-border tax evasion and tax avoidance.
在克服数据缺陷、提高财政透明度、打击洗钱和恐怖主义融资以及遏制跨境逃税和避税等方面，需取得进一步的进展。 - Guidelines for International Cooperation against the Evasion and Avoidance of Taxes
国际合作防止逃税漏税指导方针 - Research on Tax Evasion of Foreign-funded Enterprises and Suggestions in China tax avoidance
我国外资企业逃避税问题及对策研究 - These depend on both outright tax evasion and the exploitation of grey areas by tax avoidance.
这一切有赖于直接逃税和利用避税的灰色地带。 - Lower tax rates and a simpler consumption tax base would also reduce wasteful tax evasion and tax avoidance behavior.
较低的税率和更简单的消费税收基数也会减少逃税行为。 - Part one theoretically explains the concept of tax planning and discusses the relationship between tax planning, tax evasion and tax avoidance and elaborates on tax planning content, objectives and cost.
首先，从理论上阐述税收筹划这个概念。具体讲述税收筹划的涵义及其与偷税、避税的关系，税收筹划的内容、目标和成本。 - The Cause, Economic Effect and Countermeasures of Tax Evasion and Avoidance
论逃税和避税的形成原因、经济影响和治理对策 - 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。 - 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； - The research on the scale of tax avoidance and evasion helps evaluate the macro taxation burden, appropriately prevent tax avoidance and evasion, and effectively protect national tax safety in the campaign against international tax avoidance and evasion.
对逃避税规模问题的研究，有助于准确判断宏观税负、有针对性地进行反避税、在反国际避税中有效地维护国家税收权益等等。 - It is the deepen of the globalization, the widespread international tax evasion and avoidance, the special limitation on the national tax jurisdiction, that make it necessary for countries to carry on assistance in tax collection.
经济全球化的深入、国际逃税避税的泛滥、以及有限税收管辖权所导致的各国税收管辖权的缺陷，使国家间开展税款征收方面的协助成为必然。