1、

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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2、

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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3、

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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4、

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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5、

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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6、

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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7、

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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8、

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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9、
10、

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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11、

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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13、

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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14、

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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15、

Semi Cover-avoidance Properties of Subgroups and Solvability of Finite Groups The Azores will be in his palm.

子群的半覆盖-远离性与有限群的可解性亚速尔群岛就成为他的囊中物了。

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16、

This type of aggression occurs because it results in avoidance or escape from aversive stimuli.

有机体因回避或逃避厌恶性刺激所导致的攻击。

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17、

Pushing and backing away are both avoidance actions--such actions are "usually performed in the context of aversive or problematic conditions that require enhanced control in order to focus on relevant information and to ward off negative consequences," the authors say.

推动和后退都是回避行为——这种行为“通常是在厌恶或出现问题时完成,这时需要加强控制,以便把注意集中在相关信息上并可以抵御消极后果,”作者说。

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18、

Effects of buspirone on active and passive avoidance responses in mice

丁螺环酮对小鼠主动和被动回避反应的影响

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19、

Various Approaches to Avoidance of Brake Horsepower Overload of Centrifugal Pumps

避免离心泵轴功率过载的若干途径

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20、

The large bowlder surface of dinner table must be uplifted vertically in avoidance of breakage. The small one shall also be held vertically instead of horizontally.

大面积的餐台玉石面,必须竖抬,避免餐台断裂。小面积的玉石面也应竖拿,切忌平面横抬横拿。

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