2) act of tax evasion
偷税行为
1.
Criminal law about convicting and sentencing the act of tax evasion provides double standards,namely the amount of tax evaded and the percent of total taxes payable.
《刑法》关于偷税行为的定罪与量刑的规定,设定了偷税数额及偷税数额占应纳税额百分比双标准。
3) tax evasion
偷税漏税
1.
It also probed the situ-ation of tax evasion in professional soccer clubs and tried to put forward its countermeasures.
分别就我国在役运动员和教练员的工资、奖金、出场费、广告收入和经营收入从相应的税收政策、政府措施、纳税人行为进行剖析,并指出在职业足球俱乐部中存在的运动员个人所得偷税漏税现象,提出相应对策。
4) tax evation and tax avoidance
偷漏避税
1.
However among those enterprises, tax evation and tax avoidance happened frequently in recent years, which we cannot ignore.
对北京市外商投资企业偷漏避税的手段、成因及危害作了客观分析，提出了防范的具体法律措施。
5) tax dodging
偷漏税
1.
Considering two factors,the probability of successful audit and the reputation loss of tax dodging, this paper analyzes the repeated game equilibrium between tax administration and taxpayers.
根据税收征管过程中的信息不对称现象,将税务机关稽查成功的概率及应税企业偷漏税行为所带来的诚信损失这两个变量引入税收监督博弈模型,进行税收征管的多重博弈分析。
6) tax evasion
偷漏税
1.
Reasons for tax evasion and corruption in black economy are discussed.
通过对 GNP数据的分析和相关分析 ,估计了黑色经济规模 ,并讨论黑色经济中偷漏税、腐败的成因。
2.
However, from tax evasion, tax avoidance to tax planning, it reflects a process.
从偷漏税、避税,到税收筹划,反映了一个过程,更重要的是它也反映了一种质的变化。
3.
Therefore we must try our best to propagate the relevant knowledge of laws for taxation and criminal law,clearly define legal responsibility of tax evasion and better strengthen t.
为此 ,必须大力宣传税收法律及有关刑法知识 ,明确偷漏税行为的法律责任 ,更好地加强个人所得税的征收管理工作和对偷漏税行为的惩处力度。
补充资料：偷税
| 偷税 tax evasion 纳税人采取伪造、变造、隐匿、擅自销毁账簿、记账凭证，在账簿上多列支出或者不列、少列收入，或者进行虚假的纳税申报的手段，不缴或者少缴应纳税款的违法行为。《中华人民共和国税收管理法》规定，偷税数额占应纳税额的10％以上并且偷税数额在1万元以上的 ，或者因偷税被税务机关给予两次行政处罚又偷税的，除由税务机关追缴其偷税款外，应追究其刑事责任 ；偷税数额不满1万元或者偷税数额占应纳税额不到10％的，由税务机关追缴其偷税款，处以偷税数额5倍以下的罚款。 |
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