英语释义

• the minimization of tax liability by lawful methods

片语

On Reverse Tax Avoidance论逆向避税

Enterprise Tax Avoidance企业避税

tax avoidance issue避税问题

anti-tax avoidance反避税

tax-avoidance conduct避税行为

principles of tax avoidance避税原理

tax avoidance investment避税投资

foreign trader tax-avoidance外商避税

struggle against tax avoidance反避税

英汉例句

• the only explanation is that tailor-made derivatives can facilitate tax avoidance and manipulation of earnings.

  唯一的解释是，定制衍生品可以方便避税以及操纵利润。

• the behavior of tax avoidance consists of subject element, behavior element and effect element.

  避税行为由主观要件、行为要件和效果要件三要素构成。

• as the same time, the tax avoidance of these foreign investment enterprises has been grow up to greatness in scale, and does harm to the taxation of our country.

  与此同时，外商投资企业的避税行为越来越普遍，规模越来越大，严重损害了我国的税收利益。

• as tax rate and tax burdens are becoming higher and higher in many countries, the behavior of international tax avoidance and tax evasion have become seriously.

  国际避税是指跨国纳税人利用两个或两个以上国家的税法和国际税收协定的差别、漏洞、特例和缺陷，规避或减轻其总纳税义务行为。

• 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。

• as an important method to tax avoidance design, transferring price-making can be operated practically.

  转移定价作为避税筹划的一种重要方法，具有较强的操作性。

• the existence of tax avoidance is mainly caused by taxpayers' strong desire of pursuance of interest and imperfection of relevant laws.

  避税产生的原因，主要是纳税人追求利益的强烈愿望和有关法律方面的不完善、不健全。

• in this article, on basis of theories of international tax avoidance and anti-avoidance, the author has thoroughly studied the actions of avoidance and the measures of anti-avoidance.

  本文根据国际税收中的国际避税与反避税理论，对跨国公司的国际避税行为和反避税措施进行了系统和深入地研究。

• meanwhile, the establishment of tax havens has facilitated tax avoidance for more and more companies.

  同时，避税港的建立为越来越多的跨过公司进行避税提供了便利。

• in this regard, do you think of high-income tax avoidance of this problem?

  对此，你是如何看待高收入阶层避税这个问题的？

• the tax avoidance of enterprises is caused by the double sides, subjectivity and objectivity.

  企业避税现象是主客观双重原因造成的；

• barack obama said that he wanted to curtail tax avoidance by american firms with overseas operations.

  奥巴马总统宣称他计划减少美国公司通过海外操作的避税行为。

• the plans to crack down on corporate tax avoidance were devised by more than 60 governments in the first big overhaul of the rules for taxing profits for nearly a century.

  这套打击企业避税的计划由超过60个政府制定，是近一个世纪以来首次对利润税收规则进行重大改革。

• there is no unified opinion on the legal nature of tax avoidance in the academic circle.

  对于避税的法律性质问题学界一直存在着诸多不同意见。

• the capital weaken has become an important method which used for international tax avoidance by the multinational corporation. it is also the important topic of international tax revenue domain.

  资本弱化已成为跨国公司国际避税的一种重要手段，也是国际税收领域的重要课题，许多发达国家都针对这种情况制定了相应的反避税措施。