"The anthropophagi and men whose heads do grow beneath their shoulders" had been seen by Othello, not derived from antiquity.

Marcel Duchamp, one of the most influential artists in the 20th century. As a legend figure in western art history, he is the only artist inscrolled in art history who upholds the slogan of anti-art.

马塞尔·杜尚是二十世纪西方颇具影响力的艺术家之一，也是西方艺术史上唯一一个举着反艺术的旗帜却被载入艺术史册的艺术大师。

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Contemporary art is art appears inevitable result, it leads to the concept of art, with anti-tradition, anti-art, anti-rational characteristics of the combination of space and time, rational and non-rational combination of conscious and unconscious integration.

当代艺术是艺术出现的必然结果，它把艺术引向概念，具有反传统，反艺术，反理性的特征，将空间与时间结合，有理性与无理性结合，有意识与无意识结合。

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Accordingly, anti-art, as a view of post-modern art, opposes the traditional concept that art is the spiritual product independent of life. Hence, the views on art involved in post-modernism appear much revolutionary.

后现代主义艺术的反艺术观点的本义，就是要反对艺术是独立于生活之外的精神产品的传统观念，后现代主义对艺术观的认识是革命性的。

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On the Anti-art from Kafka's Metamorphosis

从《变形记》看卡夫卡的否定艺术

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While Duchamp's influence upon modem design roots in his unreasonable anti-art mind, which has enlightened the post-modernistic design.

杜尚对现代设计的影响在于其反理性主义的反艺术创作思想开启了后现代主义设计。

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Then, his thoughts of art and their exhibitions are explained: anti-tradition, anti-art;

然后再阐述杜尚反艺术思想及表现：反传统、反艺术；

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Thus, both bars and the anti-art activities have become a fashion of consumption.

酒吧已成为消费的时尚，艺术的反叛亦成为一种消费时尚。

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Its three, Marcel Duchamp' anti-art thoughts and postmodernism art.

其三，杜尚反艺术与后现代主义美术的关系。

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I will analyzed briefly the growth phases which have three important changes in his life: study period cubism period anti-art period.

在成长阶段里简要分析杜尚一生中的三次重大的转变：学习时期立体主义时期反艺术时期。

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In the first part, it introduces the general theory of tax avoidance and anti-avoidance. It also explains the legal consequences and illegality on tax avoidance in order to strengthen the necessity and significance of anti-avoidance rules.

第一部要介绍了避税与反避税的一般理论，通过对避税概念的法律界定及其法律属性的分析，说明避税的实质违法性和造成的法律后果，从而强调反避税规制的必要性及其意义。

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What is tax avoidance, where is the boundary between tax avoidance and tax planning, why anti-avoidance and how, are all these most important questions need to be addressed in both tax law theory and practice area.

什么是避税、避税与税收筹划界限何在、为什么反避税、如何反避税等等，都是税法学理论和实践亟待回应的问题。

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But because China's opening to the outside world has a quite short history and international anti-avoidance is at the initial stage/ there exist many problems in the international anti-avoidance, especially in the international anti-avoidance legislation.

但是，由于我国开放时间短，反避税工作尚处于初始阶段，反避税工作存在许多问题，反避税立法尤显不足。

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In China, the work of tax anti-avoidance is still in the start-up phase, we have many problems and shortcomings in the theory and practice, and we need to lean the international experience in order to improve our work.

我国的反避税工作处于刚起步的阶段，在理论和实践方面存在很多问题和缺陷，还需借鉴国际经验不断进行补充和完善。

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However, our tax laws of anti-avoidance in transfer pricing is still at the very initial stage thus inevitably has various defects such as lack of comparable index, re-sale price method, cost-plus method, etc.

缺乏可比交易问题、再销售价格法和成本加成法等问题，在预约定价方面我国的法律规范层级太低，且没有一个全国统一的预约定价程序。

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One approach is for countries to introduce anti-avoidance legislation to counter the use by their residents of overseas discriminatory regimes. For example, the UK, like some others, has Controlled Foreign Company legislation.

一个方法是各国介绍反避税立法以对付海外歧视团体，如英国的有限外国公司立法。

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Hence, this paper, in perspective of rule of law, in the view of balance of interests anti-avoidance policy and country differences, attempt to examine the basic legal and institutional anti-avoidance issues.

为此，本文在税法法治视野下，以利益平衡论、反避税的政策性和国别性为视角，尝试探讨反避税的若干法律问题。

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Under this basis, this chapter analyze and demonstrate the legal basis of the anti-avoidance start from Ability to Pay Principle and anti-avoidance, and tax functions of nationalism and anti-avoidance respectively.

在此基础上，从量能课税原则与反避税、税收的国家主义职能与反避税入手，剖析和论证了反避税的法理基础。

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Then the English Senate has established the Ramsay principle about anti-avoidance of taxes in 1982.This principle emphasizes "the essence is heavier than the form".

1982年英国上议院又确立了反避税的Ramsay原则。Ramsay原则是经历了一次次法院对避税案的审理和判决后不断完善、不断发展的，强调在判断是否避税时实质重于形式。

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In this article, on basis of theories of International Tax Avoidance and Anti-Avoidance, the author has thoroughly studied the actions of Avoidance and the measures of Anti-Avoidance.

本文根据国际税收中的国际避税与反避税理论，对跨国公司的国际避税行为和反避税措施进行了系统和深入地研究。

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Another important objective of the bill is to strengthen anti-avoidance provisions relating to deductions for interest payments-one of the allowable deductions under profits tax.

条例草案另一重要目标，是加强有关扣除利息支出的防止避税条文。利息支出在计算利得税时是一个可扣除的项目。

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