Anti-avoidance的例句大全

The judiciary authorities seal tax loopholes for anti-avoidance via independent cases. In the long-term judicial practice, judges have accumulated a series of judicial anti-avoidance principle such as the substance over form and commercial purposes principle which are the two core principles.

司法机关通过个案裁判补充税法漏洞以反避税，并在长期司法实践中积累了一系列司法反避税原则，实质重于形式和商业目的原则是其中的两大核心原则。

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Tax Anti-Avoidance in China: Problems and Suggestions

对中国反避税立法现状和存在问题的分析与思考

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international tax anti-avoidance activities under new situation

新形势下的国际反避税问题

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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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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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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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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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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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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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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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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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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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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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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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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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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 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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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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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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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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