1) tax avoidance
避税
1.
On the tax avoidance through transfer pricing by enterprises with foreign investment;
论外商投资企业转移定价避税
2) tax evasion
避税
1.
On the tax evasion of connected transaction and its prohibitions of tax law;
关联交易避税及其税法规制问题研究
2.
Therefore , it is necessary to recognize the tax evasion and take effective measures and fight against it .
避税自然而然为众多不法投资者所青睐。
3.
As the price effect of import tax evasion brings extra profits , importers often evade the tax by utilizing the complexity of determining the duty-paid value and the discrepancies between import tariff rates.
进口避税的价格效应使进口商获得了额外的利润。
3) avoidance of tax
避税
1.
The Avoidance of Tax of Affiliated Enterprises and Its Legal Regulations;
论关联企业的避税问题及其法律规制
5) Taxation Dodgery and Anti-Taxation Dodery
论避税与反避税
补充资料：避税
| 避税 tax avoidance 纳税义务人采用合法手段逃避纳税的行为。也就是利用税法规定存在的漏洞，或利用两个地区或国家税负轻重不同或利用避税港的条件少纳或不纳税的行为。所谓避税港是指某些不征收直接税（如所得税、财产税、遗产税）或对直接税实行低税率政策的国家或地区 。如巴哈马半岛 、百慕大、香港、巴拿马、瑞士、利比里亚等。直接税税率高的国家的公司、企业和其他经济组织 ，往往在避税港投资设立企业，或设立分支机构，将其在高税国家的营业利润设法转移到避税港的机构去实现，从而可以少纳甚至不纳税，以减轻或躲避税负。 |
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条