Theory of optimal taxations mainly deals with the optimal designing of the tax system, while the theory of tax evasion chiefly focuses on the optimal implementation of the government. 最优税收理论主要研究税制的最优设计问题,而逃税理论主要致力于政府的最优执行问题,最近出现了将这两种理论结合起来的研究趋势。
The rates of securities investment income tax are constantly on the decline, and many methods are designed to deal with double taxations of dividends. 证券投资所得税的税率不断下调,计税方法不断优化以处理股息重复征税;
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。
The state uses its powers to get leverage to sell these cheap guitars in other countries without paying the proper taxations, etc. 这些国家通过国家影响力销售这些吉他给其他国家,而逃避支付关税。
Different jurisdiction of taxations leads to conflicts on jurisdiction of taxation. 正由于各国选择适用的税收管辖权类型不同,而导致了税收管辖权的冲突。
Furthermore, We analyzed how the asymmetry information, which means the government didn't know the enterprise's cost of intermediate capital flight, influenced the optimal taxations discrimination. 文章进一步分析了当政府不了解企业资本外逃真实成本时,不对称信息对最优外资税率的效应。
Apparently, with the development of operations of environmental control in our country, it is of great urgency to replace administrative charges with taxations and to establish a unified environmental taxation system in China. 显然,随着我国环境治理工作的推进,以税代费,在我国建立统一的环境税制度已经刻不容缓。
Various countries have already aimed at the flaw of the income tax system which the dual taxations bring to implement some integrated approaches. 世界各国已经针对双重征税所带来的所得税制缺陷实施了归集制、部分计征制等所得税一体化改革方式,改良了所得税制,但这并没有从根本上解决问题。