1) loss of tax revenue
税源流失
3) tax evasion
税收流失
1.
There is tax evasion in underground economy and open economy.
地下经济和公开经济中都存在着税收流失。
2.
Phenomenon of tax evasion isn t solved thoroughly from ancientry to now through the Chinese and Foreign,which will living with taxation together forever,so the target of the tax administration should be a maximization revenue rather than the tax zero evasion.
税收流失这一现象古今中外都无法彻底解决,它将与税收同生共灭,所以税务部门的目标应是税收收入最大化而非税收零流失。
4) tax loss
税收流失
1.
In tax practice activities,the taxpayer is the main factor that causes tax loss,but the tax collector is another factor caused tax loss that cannot be neglected.
在我国的税收实践中,虽然纳税人是导致税收流失最主要的方面,但由于征税人方面的原因而导致的税收流失也不容忽视。
2.
It is important to recollect the lost tax as well as to establishment the tax law system to prevent the tax loss.
税收流失是各国共同关注的问题之一。
5) tax losses
税收流失
1.
At present, the problem of state tax losses can not be neglected.
当前 ,国家税收流失问题不可忽视。
6) tax-losing
税收流失
1.
In recent years ,tax-losing is increasingly spread around the world as well as in china .
目前,税收流失在全球日益泛滥和猖獗,我国亦不例外。
2.
Taxation is threatened by tax losing, preventing tax-losing has become a worldwide problem .
税收流失现象在世界各国普遍存在,直接影响社会经济的发展,所以为国际社会广泛关注。
补充资料：税源
税收收入的来源。从具体纳税人来看，税源可以有不同的形式,如企业收益、个人所得、个人消费支出,等等；而从税收收入的总体来看，只能是一定时期国民收入中的剩余产品m那部分价值。因为国民收入中的v是体现维持劳动力再生产所需的必要劳动的价值，不能构成税收的源泉，否则就会破坏社会再生产；只有剩余产品价值部分才可以作为税收收入的源泉。但是也有一些学者认为，税源是一定时期国民经济各部门所创造的价值，即国民收入v+m。生产决定分配，生产发展了,税收才会源远流长。因此，一个国家在制定税收制度和税收政策时都比较重视培养税源，使税收有利于生产的发展，不可以侵蚀产生税源的税本。
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