逃避税收

FOR those who fear that Barack Obama is a business-basher at heart, this week brought plenty to fret about. On May 4th Mr Obama unveiled his plans to reform the rules on taxing the foreign earnings of American firms. They came with a fusillade of rhetoric about companies "shirking" their responsibilities, and the iniquities of a "broken" tax system that rewarded firms for creating jobs in Bangalore rather than Buffalo, New York.

对于那些之前就担心奥巴马可能是企业灾星的人来说，本周让他们恶梦成真。5月4日，奥巴马总统公布了一项针对美国公司海外收入的税改计划，其中强烈谴责一些公司"逃避"自己的责任，以及之前"破碎的"税收系统在奖励这些公司在印度而非美国创造就业岗位。

Management Act for Tax Collection has use two guardant ways of tax revenue, First, the tax authority thinks the people of tax engaged in production and management have escape behavior of obligation to pay tax, can order to pay taxes within a definite time.

我国的《税收征管法》明确规定了可采取纳税担保措施的两种情形：一是税务机关有根据认为从事生产、经营的纳税人有逃避纳税义务行为的，可以在规定的纳税期间，责令限期缴纳应纳税款；在限期内发现纳税人有明显的转移、隐匿其应纳税的商品、货物以及其他财产或者应纳税的收入的迹象的，税务机关可以责成纳税人提供纳税担保。

Revenue, as a legal incumbency which we can not evade, in the development of small and medium-sized enterprises, has much effect on management decision-making and management result of small and medium-sized enterprises.

在中小企业的发展过程中，税收，作为一项无可逃避的法定义务，必然对中小企业的经营决策和经营成果都产生重要影响。

Second,because the assignments of the real estate companies is regulated by the Corporate law, which can lead to tax shelter and evading market supervior.

第二，在我国，房地产项目公司的转让行为只受《公司法》的调整，使得出让人在转让房地产项目公司时，可以逃避国家的税收监管和市场监管，这不利于国家对房地产市场的宏观调控。

The exact statutory language is as follows: Any person who willfully attempts in any manner to evade or defeat any tax imposed by this title or the payment thereof shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, shall be fined not more than $100,000 ($500,000 in the case of a corporation), or imprisoned not more than 5 years, or both, together with the costs of prosecution.

法律原文是这样的：任何人故意以任何方式偷逃本法典所确定的税收或逃避缴纳，除处以法律规定的其他处罚外，定为重罪，定罪后处以10万美元以下的罚金（公司50万美元），或处以5年以下有期徒刑，或者并科，并承担起诉费用。

And the medical-devices industry is already gearing up to escape some of the $40 billion in taxes to be slapped on it.

然而，医疗器材行业已经作好调整，逃避将要施加到其头上的400亿美元的税收。

Some argue that Hong Kong and Macau may become the destinations of choice for tax evaders.

一些人认为香港和澳门将成为税收逃避者的最终目的地。

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。