tax avoidance 中文意思是什麼

tax avoidance 解釋
避免納稅
  • 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...
  • avoidance : n. 1. 迴避，逃避。2. （牧師職位的）空缺。3. 【法律】無效；廢止。
  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. A limitation of loss relief section 22b leasing arrangements section 39e general anti - avoidance provision section 61 general anti - avoidance provision section 61a loss companies section 61b ramsay principle penalty on tax avoidance cases guidelines on lease financing advance rulings

    A部：有關虧損的稅項寬免限制第22b條b部：租賃安排第39e條c部：一般反避稅條文第61條d部：一般反避稅條文第61a條e部：虧損公司第61b條f部： ramsay原則g部：避稅個案的罰則h部：有關租賃融資的指引
  4. The second part mainly introduces the theoretical basis of the income tax administration of enterprise merger and cites three principles in policy making. such as economic reasonability principle. neutrality principle and anti - tax avoidance principle

    第二部分著重介紹了企業合併所得稅管理的理論基礎，列舉了政策制定上應遵循的三大原則：經濟合理原則、中性原則、反避稅原則。
  5. Research on the tax avoidance of multinational companies in china

    跨國公司避稅問題研究
  6. In countries where civil law rules, trusts are either very uncommon or are not legally recognized, thus making offshore trusts of great importance in tax avoidance and asset protection to residents in those countries

    巴拿馬和其他加勒比海地區的司法控制權一樣，相關法律明確規定信託委託方或基金投資人所在國家的強迫遺產條款不適用於這些司法權控制下的實體。
  7. The existing provisions aim at combating tax avoidance schemes which seek to create allowable interest deduction where the corresponding interest income is not taxable, or where the actual recipient of the interest income is an associate of the borrower

    為求避稅，有些人會製造有可扣稅利息的帳項，而當中的相關利息收入卻是毋須課稅的又或者利息收入的真正收款人是借款人的相聯者。
  8. By relaxing the main assumptions in the mm theorem and introducing such variables as taxation, bankruptcy cost, asymmetric information, agency cost and transaction cost, this paper proves that in real economic situations, capital structure influences corporate value through three channels, namely tax avoidance effect corporate governance mechanism and signal mechanism

    摘要放寬mm定理中的主要假設條件，引入稅收、破產成本、不對稱信息、代理成本、交易成本等變量，由此證明了現實經濟環境中資本結構通過避稅效應、公司治理機制和信號機制三條途徑影響公司價值。
  9. As for the tax avoidance arrangements that make use of overseas companies, the inland revenue department is constantly on the lookout for improper transactions resulting in possible loss of revenue to hong kong

    對于藉離岸公司避稅的安排，稅務局會不時作出監察，以找出可能導致香港稅收損失的不當交易。
  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. The second anti - tax avoidance team was set up in october 1999

    *第二隊反避稅隊於1999年10月成立
  12. The second anti - tax avoidance section was set up in october 1999

    *第二隊反避稅隊於1999年10月成立
  13. Similarly, a ruling may no longer be appropriate if an administrative practice outlined therein turns out to be used as a tax avoidance device

    同樣地，假如一項裁定所述及的行政處理方法竟然被利用作為避稅的工具，則該項裁定可能已不再適用。
  14. Tax avoidance schemes involving bvi companies

    涉及海外公司的避稅計劃
  15. Use the principle of regulating tax with substance to solve tax avoidance

    實質課稅原則在稅收規避治理中的運用
  16. 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。
  17. It includes tax saving and legal tax avoidance

    它與偷、逃、避、節稅不同。
  18. 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。
  19. 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。
  20. The inspiration from the theory of modern capital structure is that indebtedness can bring tax avoidance and income from financial leverage to electric enterprises

    通過分析現代資本結構理論，得到了負債經營可為電力企業帶來避稅效應和財務杠桿利益的啟示。
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