逃避债务

Correo Argentino, a private firm running the national post office, filed for bankruptcy protection to dig its way out of massive debt with a cash-strapped government that in turn allegedly has not paid the firm millions of dollars owed.

运营着阿根廷国家邮局的私人公司阿根廷邮政申请破产保护以逃避欠政府的庞大债务，而据该公司说现金匮乏的政府反过来也欠它上亿美元。

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

Some mortgage lenders allow lump sum payment at the maturity to extinguish the debt.

一些按揭贷款允许一次性付款到期日为逃避债务。

Some people use one half their ingenuity to get into debt, and the other half to avoid paying it.

有这样的人，他们只以一半的真诚来承担债务，另一半却用来逃避它。

For the mode of legislation, it is suggested that a principle regulations to be made while the detailed applied situation and conditions are specified further in judicial explanation; regarding the applied situation, give four kinds of examples as shortage of capital, mixing of company, property of shareholders, business and personality, avoid the liability of contract and legal liability using of company personality; when making judgment, such three parts as main body, action and results have to be considered. The voluntary creditor and forced creditor consists of prosecutor, those person who abuses the force of company is the defendant who has the act of abusing company personally resulting in bad effect; the responsibility of producing of evident may refer to those of courts of Germany, which is proved by prosecutor, after that, the defendant provides the evident that he has a proper action for the suit of company or his action is not the direct cause for the loss of company; the legal effect of disregarding of corporate personality is to deprive the rights of limited liability of shareholders and shall undertake the affiliated liability according to different situations of company debts, however, it is clear that the legal effect is only limited to the special legal relationship in the specific case; the exercising body is made by court while the corporate personality might not be disaffirmed directly in exerting process; finally, it points out the real essence and also its real sense and difficulties in practice.

对立法模式，建议成文法中只做原则性规定，而具体的适用情形、适用条件等规定可以在司法解释中进一步作出明确规定；对适用情形，根据我国实际列举了资本显著不足、公司与股东财产、业务、人格的混同、利用公司人格规避契约义务和逃避法律义务四种大类；审判时应考虑的要件包括主体、行为、结果三大要件，自愿债权人和非自愿债权人构成原告，对公司有控制力的滥用者为被告，要有滥用公司人格的行为，并有损害的结果产生；举证责任可参照德国法院的做法，由原告提供初步证据证明公司存在滥用公司人格的行为，而后，由被告提供证据证明自己与涉诉公司的关系是正当的，或自己的行为与原告的损失没有因果关系；否认公司人格的法律效果是剥夺股东在个案中的有限责任的权利，视不同情形对公司债务承担连带责任，但应明确法律效力仅限于个案中的特别法律关系；行使主体应由法院的审判庭行使，而不宜在执行程序中直接否认公司法人人格；最后对逆向揭开公司面纱作了探讨，指出其现实意义和实践难点。

We should punish and put an end to void bankruptcy act so as to safeguard the lawful rights and interests of the creditor, prevent the loss of state assets and maintain the sanctity of the socialist legal system.

当前部分企业以破产为幌子，钻我国有关破产的法律、法规不健全的空子，欺骗债权人，损害国家、集体等债权人的合法权益，以达到逃避债务的目的，实施破产无效行为。

Where they had left employees, the state and other creditors unpaid - and contributed to widespread capital flight - they have since restructured debts, paid more taxes, professionalised management and re-invested in their businesses.

过去，他们拖欠工资，逃避税款，赖帐不还，还参与了大规模的资本外逃，但现在，他们重组债务，多缴税款，经营方式专业化，还进行了再投资。

Ironically, as a financial journalist she teach, on the one hand, and on the other hand financing and selfinflicted profligacy, can choose continuously since their lies and go to evade debts.

很讽刺的是，作为财经记者的她，一方面教人如何理财，而另一方面自己又难以自拔的挥霍无度，只能选择不断自圆其谎和不闻不问来逃避债务。

Money managers who lost a lot of their clients' money in collateralized debt obligations and other funny pieces of paper have been able to blame the rating agencies for misleading them, and thus try to escape responsibility.

基金经理谁失去了债务抵押债券和其他有趣的纸件的客户的很多钱已经能够误导归咎于评级机构，从而试图逃避责任。

Neither the killing of Mr Zarqawi nor any breakthrough on the political front will stop the insurgency and the fratricidal murders in their tracks.

在对危险的南部地区访问时，他斥责什叶派民兵领导人对中央集权的挑衅行为。

In fact,I've got him on the satellite mobile right now.

实际上 我们已接通卫星可视电话了