查询词典 tax-dodging

extra duties; surtax; supertax; tax surcharge：附加税

复合型人才interdisciplinary talent | 附加税extra duties; surtax; supertax; tax surcharge | 附加意外险supplemental accident insurance

sweeps tax：彩票税

sweeps 废屑 | sweeps tax 彩票税 | sweepstakes route 漂流航线

increase the tax allowance for those paying mortgages：提高供楼人士的免税额

容易导致小产及婴儿发育不健全 increase the risk of | 提高供楼人士的免税额 increase the tax allowance for those paying mortgages | 增加市场的透明度 increase transparency in the market

Tax avoidance scheme：避税设计

Statute of Mortmain-- "死手法"或"没收法" | Tax avoidance scheme--避税设计 | War of the Rose--玫瑰战争

International tax avoidance：国际避税

基于以上法律特征,笔者可给国际避税下一个定义:国际避税(International Tax Avoidance)是指跨国应纳税人以合法的方式,利用各国税收法律、法规的漏洞(loophole)和差异或利用国际税收协定中的缺陷,

International tax avoidance：国际逃税

635,"International Standards organization "," 国际标准组织" | 636,"international tax avoidance "," 国际逃税" | 637,"international tease "," 国际租借"

regulate tax avoidance：规制避税

反避税:International anti-avoidance | 规制避税:regulate tax avoidance | 制度建构:avoidance of risk

tax base：计税基础

资本利得的计税基础(tax base)为转让财产所获得的收入与被转让财产的取得成本之间的差额. 套用国家税务总局文件的表述方式,股权转让所得为企业"转让股权投资的收入减除股权投资成本后的余额"或者"股权转让价减除股权成本价后的差额".

weak tax base：税源不足

税收流失 t ax erosion | 税源不足 weak tax base | 私营经济(私人经济) t he private sector

Erosion of tax base：稅基腐蝕

Ergodicity 遍历性 | Erosion of tax base 税基腐蚀 | Error analysis 误差分析

antiquated law：兩- 過時的法例

anti-fraud 兩- 打擊欺詐 港- 打擊詐騙 台- 制止背信 | antiquated law 兩- 過時的法例 | anti-trust 兩- 反托拉斯;反壟斷 台- 反托拉斯;反獨佔;反壟斷

permutable：可排列

permutability 转置性 可置换性 换排性 | permutable 可排列 | permutate 重排列