evasion of tax
英 [ɪˈveɪʒn ɒv tæks]
美 [ɪˈveɪʒn əv tæks]
逃税
双语例句
- 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。 - The reason, international tax lawyers say, may have less to do with offshore tax evasion and more with a new generation of sophisticated and legal tax planning.
国际税务律师指出，人们这样做的原因和海外逃税没有太大的关系，更多的则是因为出现了一种新的税务规划，它成熟而且合法。 - 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。 - Horizontal equity, the costs of administration, incentives for tax evasion, and political constraints all affect the design of tax systems.
横向公平、管理成本、逃税激励、政治限制等都会影响税制的设计。 - Tax evasion; defrauding of the export tax rebate and other severely violations and illegalities.
有偷税、骗取出口退税及其它重大违规、违法行为。 - In this chapter will submit the concept of the business tax evasion, explain the meaning, and analyze behavior and the punishment type of business tax evasion.
本章提出营业税犯之概念，说明其意义，分析营业税逃漏之行为类型及处罚类型。 - The move is a big step forward for governments that have mounted a concerted attack on evasion in the wake of the global financial crisis and a series of tax scandals.
这对各国政府而言是巨大的进步。在全球金融危机和一连串税务丑闻后，它们发起了一场联合打击逃税的行动。 - Tax evasion makes government revenue reduce, so government naturally focuses on the degree of tax evasion in society, and the degree of tax evasion implies the effectiveness of a county's lax administration.
逃税造成了政府财政收入的减少，因而政府理所当然地关心社会中的逃税程度，而且逃税程度的大小也代表了一国税务机关税收征管成效的高低。 - Analysing the economy domino effect of corporation's tax evasion and analysing the cause of tax evasion individualy.
分析企业偷税的经济效应和对公认的偷税成因进行个性化分析。 - Tax evasion mainly exists in open economy, the severest of which being the absolute scale of value added tax.
当前我国税收流失主要存在于公开经济当中，而公开经济中又以增值税的绝对规模流失最为严重。 - The third chapter was an analysis of the sources of tax evasion from the perspectives of benefit-driving, consciousness of tax-paying, tax competition, tax institution, tax department, tax personnel and tax information.
第三部分从利益驱动、纳税意识、税收竞争、税收制度、税务部门、税务人员、税源信息等方面进行分析，揭示了偷税的现实根源。 - Criminal law about convicting and sentencing the act of tax evasion provides double standards, namely the amount of tax evaded and the percent of total taxes payable.
《刑法》关于偷税行为的定罪与量刑的规定，设定了偷税数额及偷税数额占应纳税额百分比双标准。 - It also estimates the size of tax evasion in opening economy and estimates the total size of tax evasion in China by combining the two.
同时，还估算了我国地上经济中存在的逃税规模，通过对二者的合并，计算出了我国逃税的总体规模。 - Research on Tax Evasion On the Act and Result of Tax Evasion
论偷税罪的行为与结果偷税的法律问题研究 - Analysis on Tax Evasion Static Model Based on the Differences of Tax System
基于税制差异的逃税静态模型分析 - 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； - Therefore, through the international information communication, the possibility of the enterprises utilizing the network transactions in international tax evasion, fraud will be greatly reduced, in order to maintain the possibility of state sovereignty and tax benefits.
因此，通过国际间的情报交流，减少企业利用网络交易进行偷税、漏税和国际避税的可能性，以维护国家主权和税收利益。 - It is not the best way to solve the tax evasion by the leak of tax policy for auditing work, due to tax avoidance is more concealed than usual illegal tax behavior, which needs to strength the regulation from legislation.
由于避税行为比通常的涉税违法行为更为隐蔽，单凭稽查工作暂不能较好解决利用税收政策漏洞进行避税的问题，需要从立法上进一步加以规制。 - Researching on taxpayers and tax authorities in tax inspection can not only control the evasion of taxpayers that promotes the tax compliance, but also can reduce tax compliance cost that improves the efficiency of tax inspection work.
对税务稽查的征纳双方进行研究，不仅能有效地控制纳税人逃税行为的发生，提高纳税人的税收遵从度，而且可以减少征税成本，提高税收征管工作的效率。 - The international community, especially some of the more developed market economy countries, based on tax evasion model, to study the subject of tax evasion behavior more in-depth.
国际上尤其是欧美一些市场经济比较发达的国家，以偷漏税模型为基础，对纳税主体的偷漏税行为进行了较深入的研究。 - Secondly, the article analyses the main types and the harmfulness of tax evasion and emphasizes the urgency of the governance of tax evasion.
其次，分析了逃税的主要形式及其危害性，强调了进行逃税治理的迫切性。 - This legislative history of tax evasion a crime, the legislative status of tax evasion and of crime, tax evasion, and there are still defects in the legislation of tax evasion Offense in four major areas were discussed.
本文对逃税犯罪的立法沿革、我国逃税罪的立法现状和犯罪构成、逃税罪仍存在的立法缺陷以及逃税罪的立法完善四大方面进行了论述。 - Legal control of tax evasion is studied, the meanings of the tax law and to construct a socialist country ruled by law and harmonious society breakthrough.
对税收流失法律控制加以研究，是税收法治的应有之义，也是构建社会主义法治国家和和谐社会的突破口。 - Thirdly, it is the long-term asynchronism and disharmony between the criminal legislation of crime of evasion of taxes paid and the rules for tax evasion behaviors in the tax collection and management regulation.
三是逃避缴纳税款犯罪的刑事立法与税收征管法规中的偷税违法行为的规定长期不同步、不协调。 - 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。 - Trust between people in a series of complex staggered Trust is designed to allow the tax department prevent. This has also enabled the Trust tax evasion and tax law interpretation of the tax law profession to become a new hotspot.
信托关系人一系列复杂交错的信托设计，让税务部门防不胜防，这也使信托避税与税法解释问题成为税法界新的研究热点。 - The legislative history of tax evasion crimes mainly stolen in China and the world, tax evasion cases have been summarized Crime discussion of tax evasion and criminal elements of the crime subject, object of the crime, crime and criminal objective and subjective aspects are discussed.
逃税犯罪的立法沿革主要对我国和世界各国的偷、逃税犯罪立法情况进行了概括论述，逃税罪犯罪构成部分从犯罪主体、犯罪客体、犯罪主观方面和犯罪客观方面分别进行了论述。 - So we developed equilibrium for the proportion of cash sales by construct models of tax evasion of the owner, operator and the consumer to analysis the influence facts on the corporate tax evasion decisions.
因此，对模型进一步改进，加入了消费者行为的影响，从而建立了企业所有者、经营者以及消费者三方的逃税模型，推导出均衡的现金销售比例，并对其影响因素进行分析。 - Tax evasion, especially the individual tax evasion is always the hot problem of the whole world. How to reduce the individual tax evasion and increase tax compliance is also researchers 'discussing matter.
偷逃税行为，尤其是个人偷逃税行为一直是世界各国的社会热点问题，如何减少个人的偷逃税行为、提高个人的纳税遵从度一直是学者们讨论的热点话题。