1) value-added tax dodging
增值税偷税
2) tax burden of value-added tax
增值税税负
1.
This paper introduces the concept of tax burden of value-added tax, analyzes some factors that reduce the tax burden ratio, discusses some reasons that cause the taxation burden difference, and expounds how to enrich and perfect the evaluation of value-added tax under current conditions.
介绍了增值税税负的概念,分析了造成税负率降低的因素,论述了产生税负差异的原因,阐述了如何在现有条件下丰富和完善税负评价。
5) tax evasion
偷税
1.
<Abstrcat> The imperfections of tax system, such as ambiguity and undefinition of tax system, excess and uneveness of tax burden and unrationalization of value added tax system, are the essential reason causing tax evasion.
制度的不完善是引发偷税问题的重要原因,具体而言包括税收制度的模糊性与不确定性、税负过重与税负不均,增值税设计不合理等方面。
2.
In this paper, tax evasion is regarded as a "productive" activity, and a part of firm s product function.
从分析企业偷税行为的机理入手，把偷税行为作为一种企业的“生产”活动纳入企业的生产函数，并通过构建征纳双方关联的偷税模型，认为税收征管信息系统的完善固然重要，是解决企业偷税的根本环节，但基于中国现行税收征管的信息系统现状，决定了对于中国，目前更为重要且紧迫的问题应是抑制偷税，而不可能等到信息系统完善之后才进行。
6) Tax dodging
偷税
1.
Nowadays,there has been tax dodging by some companies run by foreign capital in our nation,and the number of that has been growing sharply.
近年来,外资企业中一些不法分子的偷税行为逐渐浮出水面,而且呈发展壮大之势,其危害是十分严重的。
补充资料：非法购买增值税专用发票、购买伪造的增值税专用发票罪
非法购买增值税专用发票、购买伪造的增值税专用发票罪：指违反国家发票管理法规，非法购买增值税专用发票或者购买伪造的增值税专用发票的行为。
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