Anti-avoidance的例句大全

Transfer Pricing Tax System and Anti-avoidance

转让定价税制与反避税

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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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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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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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At present, problems of enterprises use of Affiliated Transactions to avoid taxes and the tax authorities to anti-avoidance faced with varying degrees by most countries in the world.

当今世界上许多国家都不同程度的面临企业关联交易避税与反避税的问题。

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The Controlled Foreign Company regime is viewed as an important anti-avoidance measure, but whether it is compatibility with tax treaties or not is a important issue.

受控外国公司税制作为一种重要的反避税措施，也产生了与税收协定的兼容性问题。

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Carry out the work of anti-avoidance as not a long time, although some success has been achieved, but in theory and in practice there are still many deficiencies.

由于我国反避税工作开展时间还不长，虽已经取得了一定成效，但在理论和实践方面仍然存在着很多不足。

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Finally, the proposed anti-avoidance law establishing a personal income tax in China, in order to speed up the process of the rule of law of our tax laws.

最后，提出建立我国个人所得税的反避税法，以便加快我国税法的法治化进程。

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Greater transparency and exchange of information will assist countries in developing appropriate anti-avoidance measures. But this kind of approach does not offer a complete solution.

信息的大量透明和交换能够帮助各国制定合适的反避税措施，但这种方法并不是万能的。

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There would have to be anti-avoidance provisions to prevent large payments being notionally salaries not bonuses.

还必须制定反避税条款，以防大笔收入是以工资、而非奖金的名义发放。

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In conclusion, combined with the theoretical analysis, this paper proposes some policy suggestions on international tax policy to complete tax anti-avoidance regulation system of China.

最后本文结合理论分析结果，针对我国目前转让定价反避税税制的现状提出若干完善我国国际税收政策的建议。

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The anti-avoidance has focused on the two contradictory conflicts.

税法中的反避税问题集中反映了这两个矛盾的冲突。

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The purpose of this chapter is to sort out the central ideas of anti-avoidance.

本章旨在从总体观念上理清如何反避税即反避税的中心思路。

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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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In view of the application scope of current anti-avoidance legislation is too narrow.

然而我国现行的反避税立法适用范围过窄，仅限于转让定价避税。

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On Establishing and Perfecting an International Anti-avoidance System in China under the Conditions of WTO

WTO条件下建立健全我国的反国际避税制度

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Gradually expanding the depth of anti-avoidance career from points to areas.

以点带面，逐步拓展反避税工作的纵深。

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A Research on Transfer Pricing Method in Tax Anti-avoidance

反避税中转让定价方法研究

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