查询词典 evasion of taxation

The case of taxation evasion has put the famous actress on the spot.

这起偷税漏税事件使这位女演员十分难堪。

The punishment for evasion of taxation may be exempted in some cases, and the starting point of punishment for kidnapping shall fall from 10 years to 5 years.

将绑架罪的法定刑的起刑点由10年有期徒刑降为5年有期徒刑。

The reasons which cause the discrepancy are complex, for instance, the taxpayer's evasion, the illogicality of taxation, the weak tax administration, and the faultiness in tax laws.

这种差异可能来自于纳税人逃税，也可能来自于税制设计不合理、税务管理能力弱，还可能来自于税收法律法规不完善。

In chain of commodity wholesale, for problem of asymmetric information, the authority put fixed-amount tax on wholesale, this gives rise to a series problems of tax evasion、unfair tax burden、lower tax burden to small-scale taxpayer and indiscoverable artifices in tax evasion. These not only induce huge fiscal loss, but also destroy the principle of taxation on equity.

在商品批发环节，由于税务机关对批发商存在严重的信息不对称问题，导致对批发商普遍采取定额征收的方式，产生了税款严重流失、税负不公平、小规模纳税人实际税负偏低和逃税手段隐蔽等一系列问题，不仅造成了巨大的财政损失，而且破坏了税收的公平性。

This article first analyses the globalizations requirement for the current administration of taxation involving foreign nationals, then concentrates on the core of international taxation administration: abolishing international dual taxation, signing an international taxation treaty, guarding against international evasion of taxes, as well as investments and trade of transnational companies. The anthor also raises some detailed assumptions of reform on the taxation system involving foreign nationals supporting external investments of our enterprises, strengthening the rax administration on E-business, and building up our own international tax administration agencies.

本文首先分析世界一体化趋势对税收管理提出的要求，接着探讨我国现行涉外税制的种种局限，进而围绕国际税收管理的核心内容即消除国际双重征税、签定国际税收协定、防范国际避税和偷漏税以及跨国公司投资与贸易的国民待遇等问题进行分析与思考，提出改革涉外税制、积极支持我国企业对外投资、加强电子商务的税收征管以及建立我国国际税收管理机构的具体设想。

Abstract;;This;article;intends;to;establish;a;proper;taxation;institution,;with;which;the;government;can;control;and;check;business;tax;evasion;in;an;effective;way.;Related;knowledge;of;"zero;sum;two;person;games;theory";is;applied;to;establish;a;game;model;of;taxation;bureau-business.;In;this;model,;the;government,;as;the;drawer-up;of;the;game;rules,;is;by;all;means;capable;to;maximize;the;benefits;of;both;parties;concerned;on;Nash;equilibrium.;With;the;help;of;Mathematica4.1;Software,;an;optimal;policy;of;tax;levy;adopted;by;the;government;is;to;be;found;to;evade;some;negative;impacts;exerted;by;information;asymmetry;and;high-cost;tax;levy,;etc.;On;the;condition;that;business;burden;is;not;worsened,;that;is,;tax;rate;is;not;raised,;this;article;provides;the;optimal;policy;for;government;tax;levy,;so;as;to;increase;tax-levy;efficiency;of;the;government;and;tax;revenue.

运用&二人零和博弈理论&的相关知识，建立一个税务局－企业的博弈模型，在这个模型中，政府作为博弈规则的制定者，完全有能力通过制定相应的博弈规则，而使双方决策在纳什均衡时自己的利益最大化。我们用Mathematica4.1软件来帮助分析理解，寻找政府征税的最优决策，以期规避信息不对称、征税成本高等不利因素的影响。在不增加企业负担即不提高税率的情况下，分析给出政府征税的最优决策，以提高政府征税效率，增加税收收入。

The absorption and distribution of chromium were studied in ryeusing nutrient culture technique and pot experiment.

采用不同浓度K2CrO4(0，0.4，0.8和1.2 mmol/L)的Hoagland营养液处理黑麦幼苗，测定铬在黑麦体内的亚细胞分布、铬化学形态及不同部位的积累。

By analyzing theory foundation of mathematical morphology in the digital image processing, researching morphology arithmetic of the binary Image, discussing two basic forms for the least structure element: dilation and erosion.

通过分析数学形态学在图像中的理论基础，研究二值图像的形态分析算法，探讨最小结构元素的两种基本形态：膨胀和腐蚀；分析了数学形态学复杂算法的基本原理，把数学形态学的部分并行处理理念引入到家实际应用中。