1) tax avoidance design
避税筹划
1.
This paper expounds several tax designing modes such as the tax payment design, tax avoidance design, tax saving design, and tax transferring design, etc.
阐述了纳税筹划、避税筹划、节税筹划、转税筹划等几种税收筹划方式,指出了我国企业实施纳税筹划的必然性。
2.
As an important method to tax avoidance design,transferring price-making can be operated practically.
转移定价作为避税筹划的一种重要方法,具有较强的操作性。
2) Tax Planning
税收筹划
1.
On Feasibility and Application of Oil Company Tax Planning;
石油企业税收筹划可行性研究与应用
2.
Research on the tax planning problem of oil-gas field enterprise in our country;
中国油气田企业税收筹划问题研究
3.
Enterprises income tax planning;
企业所得税税收筹划初探
3) Tax planning
纳税筹划
1.
Research on The Consumption Tax planning of Liquor-making Industry;
白酒企业消费税的纳税筹划研究
2.
VAT Tax planning of Coal corporation;
煤炭企业的增值税纳税筹划
3.
Research on tax planning for affiliated enterprises trade;
关联企业交易中纳税筹划的研究
4) tax planning
税务筹划
1.
Research On The Firm s Tax Planning——how to cut in the tax planning from the differences of taxation;
企业税务筹划研究——如何从税收制度的差异性进行税务筹划
2.
Research on Tax Planning Risks Based on Financing Decision in Enterprises;
税务筹划风险及防范研究
3.
Study on the Surroundings Optimization of China s Tax Planning;
优化我国税务筹划环境的思考
5) taxation planning
纳税筹划
1.
Application of taxation planning to the enterprise s business operations;
纳税筹划在企业经营活动中的运用
2.
Taxation Planning of Medium and Small Enterprises under New Taxation System Changsha Social Work College
新税制下中小企业增值税纳税筹划探讨
6) tax saving design
节税筹划
1.
This paper expounds several tax designing modes such as the tax payment design, tax avoidance design, tax saving design, and tax transferring design, etc.
阐述了纳税筹划、避税筹划、节税筹划、转税筹划等几种税收筹划方式,指出了我国企业实施纳税筹划的必然性。
补充资料：课税主体转移避税
keshui zhuti zhuanyi bishui
课税主体转移避税
avoidance on transfer of tax subjects
跨国纳税人在其经营活动中，通过转移居住国进行避税。国际避税的一种常用方式。
在由居住国采用免税法或税收抵免方法避免国际双重课税的客观条件下，跨国自然人通过将居所（住所）、跨国法人通过将管理机构从高税国向低税国或避税港转移，不但可以减少或完全豁免其来源或存在于居住国的跨国所得或跨国一般财产价值所原应承担的那部分税负，而且还可以减少或豁免其原应承担的、由居住国补征的、来源或存在于非居住国的跨国所得或跨国一般财产价值的那部分差额税负。
课税主体转移避税使用的主要手段有：居住国的真实转移，居住国的虚假转移,建立信托财产,以及利用对方国家赋予临时居民的税收优惠而进行的居住国临时转移，等等。
（葛惟熹）
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