避税

In the same time, In respect that the liberalization of international transactions and the development of internet commerce will have a deep influence on the tax policies after the entering to the WTO, internet commerce give a shock on our tax policies and the development of transnational operation pose a challenge to tax-eradiation, bettering the measures of anti-tax eradiation and perfecting the tax policies aren't slighting domain for optimize our tax policies.

同时考虑到加入WTO后，国际贸易自由化和网络经济的发展，电子商务对我国的税收政策带来的冲击和跨国经营快速发展对我国反避税问题提出的挑战，我国电子商务的税收问题和跨国公司避税问题是税收政策设计不可忽视的领域。

Tax havens are usually characterized by steady politics, convenient transportation, easy commercial environment, complete legal system, as well as strict bank secrecy laws and trade secrets law, etc. Taxpayers might take advantages of these characteristics to evade the taxes.

避税港，一般都具有政治稳定、交通便利、商业环境宽松、法律制度健全及有严格的银行保密法和商业秘密法等特点，纳税人正是利用这些特点在避税港进行避税活动的。

Meanwhile, the establishment of tax havens has facilitated tax avoidance for more and more companies.

同时，避税港的建立为越来越多的跨过公司进行避税提供了便利。

Therefore, it has significance for related enterprise's tax avoidance and anti-tax avoidance.

因此，对关联企业避税和反避税的研究都具有重要的意义。

Part 2 is the international comparison of tax avoidance and countermeasure.

在此章中，笔者着重运用博弈论的观点分析了国际避税与反避税问题。

The world will control the International Tax Avoidance by consummating the taxation laws of every country.

一、国际避税法律界定的反思要研究国际避税的法律性质，首先要明确的是国际避税的含义。

Aiming at all kinds of methods the transnational corporation used and some flaws in our country's present taxation system, and the tax shelter action that may be taken, this article comes up with some strategic anti-tax countermeasures.

本文针对跨国公司利用各种手段和我国现行税制体系中的某些空隙和漏洞可能实施的避税行为，提出了反避税战略性对策，提出应在防范电子商务避税的同时保护该行业的健康发展，等等。

This essay is a detailed analysis over the special features of reverse tax-avoidanceconducted by foreign businessmen and its damage to China's economy, followed by a proposal ofsome counter-measures thereagainst.

本文分析了外商在我国逆向避税活动的特征，探讨了外商逆向避税对我国经济生活的危害及我国反逆向避税应采取的对策。

Types of tax avoidance of domestic enterprises are 1 to evade tax by utilizing unsteady outlined characters in taxation system; 2 to use tax avoidance method of regional transference; 3 to use tax avoidance method of income transference; 4 to use tax avoidance method of income subtotaling; and 5 to evade tax by delay of taxpaying.

对政府而言，分析、研究避税问题并承认避税活动的合法性，有利于及时了解税法中存在的缺陷，并在依法治税的基础上去进一步完善税制，而不是用超越法律的权力去缩小避税的影响。虽然避税具有社会危害性，在法律没有明文禁止的情况下，只能将避税认定为合法行为。

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。

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