1、

Tax avoidance and anti-avoidance game, has truly exists in the area of tax administration, Hunan Province, to the tax collection has brought serious challenges.

避税与反避税的博弈,已经真实地存在于湖南省税收管理领域,给税收征管带来了严峻挑战。

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2、

For example, film companies take aggressive tax avoidance measures with in law, but the government takes tax anti-avoidance measures to address such problems.

例如,电影企业在不违背税法的条件下采取积极的避税措施或不避税措施,而政府就会针对该类问题采取反避税或不反避税措施。

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3、

Tax avoidance and anti-avoidance tax law a basic for eternal proposition.

避税与反避税,是税法学一个基础而永恒的命题。

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4、

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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5、

Secondly, discussing the-validity of International Anti-Avoidance through the contrast research of some countries' measures of Anti-Avoidance.

进而,通过各国反避税措施的对比研究,探讨了国际反避税措施的有效性。

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6、

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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7、

This creates a tax avoidance and anti-avoidance game between the movie enterprises and the government; and the movie companies can also benefit from tax avoidance process.

这就产生了电影企业与政府之间的避税与反避税博弈,并且,电影企业还可以从避税过程中获得一定的收益。

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9、

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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10、

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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