avoidance of tax 中文意思是什麼

avoidance of tax 解釋
避稅
  • avoidance : n. 1. 迴避，逃避。2. （牧師職位的）空缺。3. 【法律】無效；廢止。
  • of : OF ＝Old French 古法語。
  • tax : n 1 稅，租稅，租款 （on; upon）。2 〈美國〉會費。3 負擔。4 （pl es） 〈英口〉收稅官。vt 1 對…抽稅...
  1. Thoughts on tax avoidance of mutual mortgage loan between affiliated enterprises

    對關聯企業相互擔保貸款避稅的思考
  2. Video seminar on " identifying tax - avoidance schemes and handling of tax - avoidance cases involving cross border issues

    如何偵察和打擊跨境避稅安排視像研討會
  3. To ensure that every taxpayer will pay the correct amount of tax, ird will adopt a two - pronged approach. on the one hand, it will strengthen tax audit in tackling tax evasion and avoidance. on the other, ird will promote taxpayer education on the importance of filing correct returns

    為確保每一個納稅人都依法繳付應繳的稅款，稅務局會雙管下，一方面全力打擊逃稅和避稅的行為，另一方面加強稅務教育，讓市民清楚明白正確報稅的重要性。
  4. Even though, many flaws can be found in it. the imperfect tax credit system, various tax credit vouchers and the disjointed tax credit chain have made tax burden shift and tax payment run off. in the meanwhile, in the perspective of the current vat computation method, the more input tax payment is, the less tax payable will be, so increasing the amount of the input tax has become the major means of tax evasion and avoidance

    但是，現行應納增值稅稅額計算中的抵扣制度也存在明顯的缺陷：抵扣制度不完善，抵扣憑證多樣化，抵扣「鏈條」脫節，致使稅負轉移、稅款流失；同時，由於在現行增值稅稅額的計算中，進項稅額越大，應納稅額就越少，加大進項稅額成為偷、逃稅的主要手法。
  5. 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。
  6. Residents in hong kong and belgium can now claim tax relief or tax savings on their income derived from each other s territory from businesses, employment or investment starting from 2004 as the agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital entered into force on october 7, 2004

    香港特別行政區政府香港特區政府和比利時政府簽訂的就收入及資本稅項避免雙重課稅和防止逃稅協定於十月七日生效。由二四年起，香港和比利時的居民就其在對方地區自經商受雇或投資所取得的收入，將可獲得寬免稅項或節省稅款。
  7. Research on the tax avoidance of multinational companies in china

    跨國公司避稅問題研究
  8. Tax payers have the right to demand avoidance of judges of the court

    112納稅人有要求法院審判人員迴避的權利。
  9. The purpose of international tax treaty is avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income

    國際稅收協定簽訂的目的就是要協調和克服締約國之間稅收管轄權和稅收利益的沖突，從而避免國際雙重征稅。
  10. The objective terms include the differences of revenue from tax jurisdiction, tax rate, the cardinal number of tax, the methods of anti tax avoidance. the stimulating factors include the inflation and the limit tax rate

    這些客觀條件包括稅收管轄權的差別、稅率的差別、稅基的差別、反避稅方法的差別等等，而對國際稅收籌劃產生刺激性作用的因素包括通貨膨脹和邊際稅率。
  11. Tax - avoidance legal regulating includes regulating by legislation and regulating by law interpretation, on the common basis of principle of tax in line with substance of the things

    避稅的法律現制包括立法規制與通過法律解釋的規制，其共同的工具是實質課稅原則。
  12. A taxpayer claiming exemptionrelief under section 8 ( 1a ) ( c ) of the inland revenue ordinance tax credit under the arrangement for avoidance of double taxation with the mainland is required to submit with his tax return the evidence of tax payment, such as the mainland income tax return and tax receipts and a schedule of itinerary

    納稅人如根據《稅務條例》第8 （ 1a ） （ c ）條申請豁免寬免或根據《安排》申請稅收抵免，必須連同報稅表一併遞交完稅證明，例如：內地個人所得稅申報表、稅款收據及行程表。
  13. A taxpayer claiming exemption relief under section 8 of the inland revenue ordinance tax credit under the arrangement for the avoidance of double taxation on income with the mainland is required to submit with his tax return the evidence of tax payment, such as the mainland income tax return and tax receipts and a schedule of itinerary

    納稅人如根據稅務條例第8 1a c條申請豁免寬免或根據安排申請稅收抵免，必須連同報稅表一併遞交完稅證明，例如：內地個人所得稅申報表稅款收據及行程表。
  14. China signed tax agreement and avoidance of double taxation agreement with korean and singapore respectively

    中國和韓國、新加坡分別簽訂了稅收協定、避免雙重征稅的協定。
  15. Part one : bring forward the concept of tax planning ; compare the difference between tax planning and tax fraud or tax avoidance ; describe the characteristic of tax planning ; analyze that tax planning is the product of the development of market economy. tax planning is a legal financial activity conducted by taxpayers that managing the activities such as financing and investing, selecting from several tax paying plans, to maximize the benefit of enterprises and shareholders within the limitation of the laws and regulations

    稅收籌劃是納稅人的一種合法的理財策劃活動，是納稅人為了實現企業價值最大化或者股東權益最大化，在法律法規允許並鼓勵的范圍內，在既定的稅收環境下，通過對融資、投資、經營活動等的事先籌劃和安排，對多種納稅方案進行最優化選擇的一種理財活動。
  16. The impacts of the tax contexts on the tax administration in the sovereign states are mainly reflected as follows : first, a s the increasingly severe tax competition between countries substantially is making different tax systems more convergent, international tax evasion and tax avoidance may decrease and the costs of tax administration may be reduced. second, because the issue of international tax evasion and tax avoidance is becoming more and more acute, most countries in the world are not only paying more attention to the tax administration and countervailing tax avoidance, but also trying to seek international cooperation in the tax administration

    主權國家稅收環境的變化對稅收征管的影響主要反映在以下幾個方面：首先，國家間日益激烈的稅收競爭導致各國稅制明顯趨同，從而有利於減少跨國逃避稅和降低稅收征管成本；其次，日益嚴重的國際逃避稅促使各國加強征管、加大反避稅力度，並積極尋求國際稅收征管合作：其三，迅速發展的電子商務使稅收征管面臨考驗。
  17. 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。
  18. While avoidance of taxes is the motivation for smuggling, smuggling cannot be explained by tax levels alone

    雖然避稅是走私的動機之一，但是走私並不能單純由稅收水平來解釋。
  19. Discussions are also being held with the mainland to expand the existing limited avoidance of double taxation arrangement into a comprehensive one to provide further tax relief to hong kong and mainland businessmen

    此外，政府現正與內地商討將現存有限制的雙重徵稅安排擴展至全面性安排，以提供進一步的稅務寬免予香港及內地商人。
  20. Discussions are also being held with the mainland to expand the existing limited avoidance of double taxation arrangement, signed in 1998, into a comprehensive one to provide further tax relief to hong kong and mainland businessmen

    政府現正與內地商討將在一九九八年簽訂的避免雙重課稅安排擴展至全面性安排，以提供進一步的稅務寬免予香港及內地商人。
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