逃税的

The A-S model and expectation income maximum model are the basis for the analysis on the problem of tax evasion, and the theoretical and empirical studies based on these models are astrictive to economists.

国外学者研究逃税问题出发点是A-S模型和预期收入最大化模型，在此基础上的理论研究和实证研究都是引人注目。

It's important to distinguish between tax avoidance and tax evasion.

把避税和逃税区别开是很重要的。

Survey shows that the real estate industry is a major means of tax evasion: individual real estate enterprises to take advantage of off-the-books, accounting, false invoices for the apparent increase of tax evasion; part of the real estate business to avoid tax regulation, does not accurately pre - pay corporate income taxes; own Jian'an inflated costs, the cost ratio does not follow the principle of carry-over, corporate profits as the year in advance the size of carry-over costs, man-made regulation of profits, corporate income tax evasion; together to build the party issuing false invoices, the expansion of another party development costs, the transfer of profits, corporate income tax evasion; advance purchase transactions shall be pegged not to declare their taxable accounts, low-priced sale of product development, drilling policies do not take advantage of value-added tax timely clearing of land; sales garage, storage room through the non-Non-invoiced transfer income, tax evasion related taxes; way to reduce the recording of non-existent staff made售房sales royalty income, personal income tax evasion; with branches or associated enterprises business is not a normal transaction between independent enterprises, and through cross-cutting shared billing or concealed operating items, operating income to conceal tax evasion; bank into the personal housing mortgage loans credited to the "short-term borrowing" subjects, the transfer of income, tax evasion business tax, land value-added tax and enterprise income tax; will develop products for their own use, foreign donations, to cover the debt in exchange for non-monetary assets are not regarded as sales in accordance with the regulations and carry-over income, tax evasion related taxes.

调查显示，房地产业是一个重要的手段逃税：个别房地产企业利用账外账，会计，假发票的情况明显增加逃税；部分房地产业务，以避免税收调节，并没有准确地预先-支付公司所得税；夸大自己的建安成本，费用率并不遵循结转，企业利润为提前一年规模结转成本，人为调节利润，逃避企业所得税；共同建设党的虚开发票，扩大另一方开发成本，转移利润，逃避企业所得税；预购交易应盯住不申报应纳税帐户，低价销售的产品开发，钻政策不利用增值税及时交换土地；销售车库，储藏室通过非非发票转让收入，偷税漏税有关的税收；方式，以减少该记录不存在的工作人员取得售房销售版税收入，逃避个人所得税；与分支机构或关联企业的业务不是一个正常的独立企业之间的交易，并通过交叉共享帐单或隐瞒经营项目，隐瞒经营收入逃税；银行的个人住房按揭贷款记入"短期借款"科目，转移收入，偷税漏税营业税，土地增值税和企业所得税；将开发的产品供自己使用，外国捐款，用于支付债务，以换取非货币性资产不视为销售依照条例和结转收入，偷税漏税有关的税收。房价上涨后，股市下跌

Both tax authority and taxpayers take part in tax games. To tax authority, his pure strategy is to check or not check, and to a taxpayer, his pure strategy is to evade or not evade, there exists Nash equilibrium of mixed strategies.

在征纳税博弈结构中，博弈的参与人是征税人与纳税人，征税人的纯战略是稽查或不稽查，纳税人的纯战略是逃税或不逃税，两者之间存在混合战略纳什均衡。

In the shopping centers rich arrays of goods--from the kitchenware to hunting accessories-- everything you want is available, yet you have to pay taxes on every single item you bought so you cannot get away with tax dodging

商店里，琳琅满目的货物，从厨房用具到打猎用品配件，你想要的东西应有尽有。但你每买一件物品都需要上税。(因此你无法逃避逃税的惩罚)。

Based on this analysis the author exposesthe severity of tax evasion and tax dodging conducted by SEZ's enterprises with foreigninvestment, indicating the grave nature and degree of the problem.

本文从跨国公司的内部定价策略分析了它们逃税避税的手法，并以此对深圳经济特区涉外企业的逃税避税情况作了分析，指出该问题的严重性，提出了相应的对策，以引起有关部门的注意。

In the shopping centers rich arrays of goods--from the kitchenware to hunting accessories-- everything you want is available, yet you have to pay taxes on every single item you bought (so you can't get away with tax dodging).

商店里，琳琅满目的货物，从厨房用具到打猎用品配件，你想要的东西应有尽有。但你每买一件物品都需要上税。(因此你无法逃避逃税的惩罚)。

The State will of course try to slow or halt the spread of this technology, citing national security concerns, use of the technology by drug dealers and tax evaders, and fears of societal disintegration.

国家当然会试图阻碍或者阻断这种技术的传播，他们会提出国家安全方面的理由，比如，毒贩或者逃税的人会使用这种技术，或者，他们会提出说社会可能因此而分崩离析。

In view of the experience of Japan and Taiwan District, two tax incentive systems are designed and proved, by the method of game theory, to be effective for reducing tax evasions.

借鉴日本和台湾的做法，设计了两种税收激励制度，并用博弈论的方法证明这些制度确实可以起到减少逃税的效果。

In the 1990s two Hawaiians, Akebono and Musashimaru led the pack. Today, the only yokozuna, or grand champions, are Mongolians, Asashoryu and Hakuho. And Asashoryu has caused trouble, from topknot-tugging during a bout and faking injuries, to rumours of match-fixing and tax evasion.

上世纪90年代，小锦和武藏丸两位夏威夷人成为相扑运动的&老大&，而现任的相扑大赛冠军则是两位蒙古人——朝青龙和白鹏，其中朝青龙更是让日本人头疼不已，其中包括在一次比赛中拉断顶髻、假装受伤以及关于假赛和逃税的传闻等等。

With Death guitarist Schuldiner adopting vocal duties, the band made a major impact on the scene.

随着死亡的吉他手Schuldiner接受主唱的职务，乐队在现实中树立了重要的影响。

But he could still end up breakfasting on Swiss-government issue muesli because all six are accused of nicking around 45 million pounds they should have paid to FIFA.

不过他最后仍有可能沦为瑞士政府&议事餐桌&上的一道早餐，因为这所有六个人都被指控把本应支付给国际足联的大约4500万英镑骗了个精光。