查询词典 tax avoidance

Core content of this paper consists of four parts : the first part of the enterprise tax planning overview including the concept of tax planning, tax planning with a clear avoidance, tax evasion point of difference, The second part of the tax planning in the business activities of specific applications, including inventory valuation, fixed asset depreciation, marketing activities, the cost of the tax deduction plan.

本论文核心内容由四部分组成：第一部分是企业税务筹划的概述，包括税务筹划的概念，明确税务筹划跟避税、偷税的不同点，第二部分是税务筹划在经营活动中的具体应用，主要包括存货计价方式、固定资产折旧、购销活动、费用扣除的税务筹划。

While avoidance of tax. s is the motivation for smuggling, smuggling cannot be explained by tax.

虽然避税是走私的动机之一，但是走私并不能单纯由税收水平来解释。

To clarify the definition of tax avoidances is the basis of the research into tax anti-avoidance.

对避税概念的明确是开展反避税工作研究的重要基础。

With reference to the provisions of the PRC EIT Law on special tax adjustments and international experiences about anti-tax avoidances, the Implementation Regulations expressly make provisions on the following issues: related parties, the adjustments to related party transactions, the principle of arm's length transaction, advanced pricing arrangement, the obligation to furnish information, collection of tax under deeming provisions, controlled foreign corporations, thin capitalization, general provision of anti-avoidance, and the payment of additional interest on overdue taxes.

答：根据企业所得税法有关特别纳税调整的规定，借鉴国际反避税经验，实施条例对关联交易中的关联方、关联业务的调整方法、独立交易原则、预约定价安排、提供资料义务、核定徵收、防范受控外国企业避税、防范资本弱化、一般反避税条款，以及对补徵税款加收利息等方面作了明确规定。

The mentioned theoretical models of avoidance condition, tax solution and tradeable permits work under this principle.

所述避免条件的理论模型、税赋方案和可交易的许可都在此原则下工作。

Finally, retiming a transaction to alter the tax year it falls under is an example of avoidance.

最后， 再时间安排一个交易改变税年它陷入是一个避免的例子。

The IRS announced it has obtained civil injunctions against more than 100 promoters of illegal tax avoidance schemes and fraudulent return preparers in an ongoing crackdown.

国税局宣布，它已获得民事禁令，对超过100推动者非法避税和欺诈准备返回，在一个正在进行的打击。

Finally, it puts forward practical suggestions for anti-avoidance in terms of tax legislation, tax reform, the improvement of tax collecting methods, and specific measures.

最后，从税收立法、税制改革和征管手段的改进和具体措施四方面对反避税工作提出了切实可行的建议与意见。

However, as in the British Virgin Islands company set up the restrictions are too lax, for some advanced countries, may not be the best place of registration of tax avoidance.

然而，由于在英属维京群岛成立公司限制过于宽松，对于某些先进国家而言，未必是一个最佳的避税注册地。

In the United States, chronic alcoholism and hepatitis C are the most common ones.

在美国，慢性酒精中毒，肝炎是最常见的。

If you have any questions, you can contact me anytime.

如果有任何问题，你可以随时联系我。