避稅規定 的英文怎麼說

中文拼音 [bìshuìguīdìng]
避稅規定 英文
tax shelter provision
  • 避 : 動詞1. （躲開;迴避） avoid; evade; dodge; seek shelter; shun; flee 2. （防止; 避免） prevent; keep away; repel
  • 稅 : 名詞1. （徵收的貨幣或實物） tax; duty; tallage; due 2. （姓氏） a surname
  • 規 : Ⅰ名詞1 （畫圓形的工具） instrument for drawing circles 2 （規則; 成例） rule; regulation 3 [機械...
  • 定 : Ⅰ形容詞1 （平靜; 穩定） calm; stable 2 （已經確定的; 不改變的） fixed; settled; established Ⅱ動詞...
  • 避稅 : tax avoidance; tax evasion; evade tax避稅場所 tax haven
  • 規定 : stipulateprovide
  1. Peculiar tax shelter provision of liquidation proceeds

    對請算得款的特定的避稅規定
  2. On the basis of a brief retrospect to the criminal legislation of the crime of evading taxes, i redefine the crime like this " the crime of evading taxes refers to the action of tax bearer or withholding agent against tax regulations and evades paying taxes willfully when the circumstances are serious.

    在簡要回顧建國以來偷稅罪刑事立法的基礎上，辨析若干具有代表性的偷稅罪定義，並重新作出如下界定， 「偷稅罪，是指納稅人或扣繳義務人故意違反稅收法規，逃避繳納稅款，情節嚴重的行為」 。
  3. The original economic system of our country made us think little about how to prevent the behavior of evade payment of duty, and start with this kind of study very late, with the research contents much single. at present, there are only some regulations on the fixed price transferred between the affiliated enterprises

    而我國原有經濟體製造成反避稅觀念淡薄，對于反避稅研究起步很晚，研究內容單一，目前僅就關聯企業轉讓定價做出了規定，卻沒有制定實施程序和操作方法，實際中難以發揮其作用。
  4. There are many aims for the transnational corporation to adopt the transfer price, but the most important one is to lower the total tax burdens of the company. even if it is not aimed to avoid tax but to pursue a certain management strategy, this behavior objectively results in the evasion of tax - paying obligation. this is a non - tax - oriented avoidance of tax

    跨國公司採用轉移定價的目的有很多，但主要還是為了降低公司總稅負，即使有時候跨國公司實行轉移定價不是為了逃避稅收，而是為了謀求一定的經營管理策略，但其行為在客觀上仍然導致了規避我國納稅義務的結果，這是一種非稅務動機的避稅。
  5. Because its main tax evasion manner is by donation. at the same time, chinese estate duty act must have to prescribe to levy gift tax

    通過贈與的手段規避遺產稅是逃稅的主要方式，因而在我國遺產稅立法中，必須同時規定開征贈與稅。
  6. This article on international and domestic recognized the inhabitant standard not yet unifies the present situation has conducted the analysis research, elaborated separately from the natural person and legal person ' s angle on international solves the inhabitant tax revenue jurisdiction conflict principle, thus draws the conclusion, namely because each national stipulation inhabitant taxpayer ' s scope and the constitution condition are different, it is necessary to coordinate each national the legal conflict, and touched on foreign affairs in the tax law to our country about inhabitant ' s definition, legal person aspect and so on inhabitant ' s scope and confirmation standard proposed had the pointed legislation suggestion ; international although has formed avoids because the dual inhabitant status causing the dual taxation the convention, but its implementation still relied on the bilateral international tax revenue agreement and the various countries ' domestic legislation, the various countries ' domestic legislation the inhabitant recognized the decisive function in particular to the international tax law in, therefore our country should take and strengthen in the tax law inhabitant ' s legislation

    本文就國際及國內認定居民標準尚未統一的現狀進行了分析研究，從自然人及法人的角度分別闡述了國際上解決居民稅收管轄權沖突的原則，從而得出結論，即由於各個國家規定的居民納稅人的范圍和構成條件不同，有必要協調各個國家的法律沖突，並對我國涉外稅法中關于居民的定義、法人居民的范圍及確認標準等方面提出了有針對性的立法建議；國際間雖已形成避免因雙重居民身份導致雙重征稅的慣例，但其實施仍依賴雙邊國際稅收協定及各國國內立法，尤其是各國國內立法對國際稅法上居民的認定起決定性作用，故我國應重視和加強稅法上居民的立法。
  7. Officially, international revenue code section 877 says that if us citizens renounce their citizenship to avoid income taxes, and the irs can prove it, their tax liability remains.

    按國際稅務局法第877節的正式規定，美國公民如果為逃避所得稅自願放棄美國國籍而國際稅務局又能夠證實這一點的話，這些人仍然負有納稅義務。
  8. If a wholly foreign - owned enterprise employs high import prices and low export prices to evade taxation, the tax authorities shall have the right to take a legal action against it according to tax laws

    用高價進口、低價出口等方式逃避稅收的，稅務機關有權根據稅法的規定，追究其法律責任。
  9. Section 7201 defines two distinct crimes : the attempt to defeat or evade a tax ( for example, by underreporting income on a return ), and the attempt to defeat or evade the payment of any tax ( for example, by concealing assets after an assessment and during the collection process )

    第7201節規定了兩個單獨的罪行：企圖偷逃稅（如在申報表上少列收入）和企圖逃避繳納任何稅收（如在稅收評估后或在強制徵收程序中隱匿資產） 。
  10. Tax shelter provision

    避稅規定
  11. The tax revenue is passed to investing the square tax revenue preferential policy, encourage specific investment ; through investing and divide into or profit carry on dividend that go back tax revenue support and exempt to enterprise, avoid levying taxes repeatedly ; the tax revenue that must to capital profit introduce our country is dealt with and keep a lookout the tax revenue regulation that the thin capitalization ; at last, we will investing in the difference that is dealing with of the business to explain to the tax revenue and accountant

    一是我國現行稅法對企業投資的稅收處理的基本政策和制度。稅收通過對被投資方的稅收優惠政策，鼓勵特定投資；通過對企業投資分回的股息或利潤進行稅收抵免，避免重復征稅；介紹我國對于資本利得的稅收處理和防範資本弱化的稅收規定；最後，對稅收和會計在投資業務處理的差異進行闡述。
  12. Nor does it qualify by the traditional definition of a place with lax supervision where the volume of financial dealings far outstrips the size of the domestic economy

    從避稅天堂的傳統定義? ?監管寬松，金融交易量大大超出本地經濟規模? ?來看，倫敦也是不合格的。
  13. More importantly, tax authorities and multinational enterprises share common understanding on " arm ' s length principle ", which helps to protect tax base of countries concerned and avoid double taxation

    目前跨國納稅人和各國稅務機關己基本就正常交易原則的原則性規定達成共識，正是這種共識保護各國的稅基並避免雙重征稅。
  14. As for listed companies, they have to take into account how to sugar up themselves and transfer profits to share controllers with transfer pricing, as well as how to avoid risks such as default risk of minor and middle stockholders, auditing risk by stock exchanges and the csrc and checking risk by tax authorities

    而上市公司一方面則要考慮如何利用轉移定價既能粉飾自己，又能完成對控股關聯方的利益輸送;另一方面又要規避轉移定價帶來的一系列風險:中小股東的信譽風險、證券交易所和證監會的審計風險以及稅務機關的稽查風險等等。
  15. For control variables, the results indicate that different industries have different capital structures, size of the company is positively related to total debt ratio, return on asset is negatively related to total debt ratio, growth of the company has no distinct relation to total debt ratio, probability of bankruptcy has no distinct relation to total debt ratio, nondebt tax shield is negatively related to total debt ratio, fixed asset / total asset ratio, inventory / total asset ratio and intangible asset / total asset ratio are positively related to total debt ratio

    對控制變量，研究顯示：行業對資本結構有顯著的影響；公司規模與資產負債率正相關；公司盈利能力與資產負債率負相關；公司的成長性與資產負債率沒有顯著的關系；破產可能性與資產負債率沒有顯著的關系；非債務避稅與資產負債率負相關；固定資產、存貨和無形資產占總資產的比率與資產負債率正相關。
  16. Section 7201 ( attempt to evade or defeat tax ) makes it a felony willfully to attempt to evade or defeat any tax or the payment of any tax

    聯邦稅收法典）第7201節（ 「企圖偷逃稅罪」 ）規定了故意企圖偷逃稅收或（逃避）繳納任何稅收為一項重罪。
  17. The investigation unit and the field audit group of the department are set up to counter tax evasion, minimise opportunities for tax avoidance and promote voluntary compliance by taxpayers

    本局設有調查科及實地審核組，專責打擊逃稅行為、減低避稅的機會和鼓勵納稅人自願遵守稅務規定。
  18. But financial innovations can also be driven merely by the goal of creating short - term speculative profits, tax avoidance, or the desire to alter the appearance of balance sheets or avoid regulatory controls the first swaps were, after all, created to avoid uk exchange controls

    不過，金融創新的目的，也有可能是純粹為了在短期內透過投機圖利逃稅企圖改變資產負債表狀況，又或者避免監管規定的限制第一批掉期交易的產生，其實不過是為了逃避英國的外匯管制。
  19. Some offshore jurisdictions will allow nominee trustees, will allow assets to be settled into a trust after it is formed to protect the identity of the settlor and the type and value of the assets placed in trust, will allow trusts to have an indefinite life ( most jurisdictions insist on a specific life span for a trust ) and will allow beneficiaries to be un - named and left to the discretion of the trustees ( see next section )

    這些實體（公司、信託和基金）是依據客戶要求（地產規劃、資產保護、遺產繼承、匿名、規避稅收等）制定的全盤框架的一部分，同時幫助其實現期望通過財產而達到的目標（為子女提供教育、延續家族產業、供養家庭成員、為某項特定交易降低責任或當事各方的暴光、慈善捐款） 。
  20. Through investigation, among the fies suffering a loss at present, many are the ones that always run at a loss but never breakdown. this is obviously not in line with the market economy rules and enterprise operation routines. it suggests that many fies have the action of tax avoidance, and using the strategy of transfer pricing is the most often used method of tax avoidance for the foreign investors in the chinese mainland

    經調查，目前虧損的「三資」企業中，許多是「常虧不倒戶」 ，這顯然不符合市場經濟的法則和企業經營常規，說明不少外商投資企業有避稅或偷稅行為，而利用轉移定價避稅是目前外商在中國大陸最常用的手法。
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