1)tax haven避税地
1.The main measures taken down by transnational taxpayers are taxpayers’transnational moving,the transfer price of the multinational enterprises,the illogical apportionment of the cost and expenses,and setting new company in the tax haven and the capital weakening.跨国纳税人进行国际避税的常用手段主要有纳税人的跨国移动、跨国联属企业转移定价和不合理分摊成本费用、在避税地设立基地公司以及资本弱化等。
2.The tax form from the tax haven is also the expression of tax competition.公司所得税和关税占各国税收总收入的比重不断下降的趋势是税收竞争的显著结果;避税地税制模式是税收竞争的彻底表现。
英文短句/例句
1.Trends of Tax-avoidance through Tax Heavens after the Unification of Two Sets of Enterprise Income Tax Laws and Their Countermeasures;“两法合并”后利用避税地避税的趋势与对策
2.International Experiences for Enhancing Tax Administration concerning Tax Haven;借鉴国际经验 完善避税地税务管理
3.A Study on Chinese Legal Mechanism Regulating Tax-evasion of Foreign Invested Enterprises by Tax Haven我国规制外商投资企业利用避税地避税的法律机制研究
4.On the Relationship between Transfer Pricing and Tax Heavens;转让定价与避税地:唇齿还是盾矛?
5.In Chapter two, it introduces common used methods of ITA.第二章介绍了外企避税的常用方法,如转移定价、利用国际避税地、资本弱化等;
6.Analysis on Real Estate Take Advantage of Offshore Company to Evade Tax and Our Anti-evading Tax;房地产业利用境外离岸公司的避税与反避税
7.tax avoidance避税(请见"逃税")
8.Thoughts on How to Keep the National and Local Taxation Institutions From Conducting Repeated Penalties for the Same Offence;关于国、地税机关避免“一事二罚”的思考
9.On taxhavens indentification and using taxhavens to avoid tax’s legislation论避税港的认定及反运用避税港避税立法
10.The company avoids or evades its taxes.该公司避税或逃税。
11.Simple Analysis on the International Tax Avoidance for the Multinational Company in China and Possible Preventive Measures;浅析跨国公司在华避税及反避税对策
12.A Study on International Tax Avoidance and Anti-Avoidance under WTO;WTO条件下的国际避税与反避税研究
13.International Dodging Tax and Anti-dodging Tax after WTO Entry;“入世”态势下的国际避税与反避税
14.A Discussion on the Distinguish of Tax Avoidance and Tax Evasion & How to Acquire Valid Tax Avoidance;略谈避税与逃税的区别及企业的合理避税
15.An Analysis on Tax Avoidance Behavior of Taxpayers and Anti-tax-avoidance Measures of Governments对纳税人避税行为及政府反避税措施的分析
16.Regarding duties as an unjust aggression upon their ancient liberties, made no scruple to elude them whenever it was possible to do so.认为关税非法地侵犯了古代的自由,固此只要有机可乘,就毫不顾忌地逃避关税。
17.Legal non-payment of tax is called “tax avoidance ”, illegal non-payment is “tax ~”.合法的不交税叫“避税”,非法的不交税叫“逃税”。
18.Some people try to get around the tax law.有些人试图逃避税法。
相关短句/例句
tax shelter避税地
1.Along with the quickening development of international economy,present international taxation system is facing serious challenge, of which, especially prominent is the international tax shelters.随着国际经济活动的不断发展,国际避税地问题日益成为国际税收关系中一个受到普遍关注的焦点。
3)a new model of tax haven新型避税地
4)Tax Heaven国际避税地
1.The Study of International Tax Legislatures Regarding Tax Heaven;国际避税地法律规制研究
5)the tax law system against tax haven避税地对策税制
6)tax avoidance避税
1.On the tax avoidance through transfer pricing by enterprises with foreign investment;论外商投资企业转移定价避税
延伸阅读
避税避税taxavoidance纳税义务人采用合法手段逃避纳税的行为。也就是利用税法规定存在的漏洞,或利用两个地区或国家税负轻重不同或利用避税港的条件少纳或不纳税的行为。所谓避税港是指某些不征收直接税(如所得税、财产税、遗产税)或对直接税实行低税率政策的国家或地区。如巴哈马半岛、百慕大、香港、巴拿马、瑞士、利比里亚等。直接税税率高的国家的公司、企业和其他经济组织,往往在避税港投资设立企业,或设立分支机构,将其在高税国家的营业利润设法转移到避税港的机构去实现,从而可以少纳甚至不纳税,以减轻或躲避税负。
