Based on the content and the meaning of the tax planning and the legal tax avoiding in the enterprise, analyzing how to define them in the socialism market economy, pointing out the difference and relation, the conclusion is that the enterprise should choose the means according to the practice; the best should be proficient and riskless.
研究了企业的税务筹划和合法性避税的内涵和意义,分析了在社会主义市场经济的条件下对两者的界定问题;指出了两者的区别和联系,认为企业应采取灵活的税务筹划方案,根据实际情况进行多方面考虑,从而选择出对企业有利且风险小的筹划方式。
The article focuses on the following issues: First, the concept of tax evasion in reason; secondly, the differences between tax dodging and tax evasion; Thirdly, it is essential to grasp the situation and conditions of the enterprises who aims at tax evasion; Finally, accompanied by some cases, the article demonstrats the problem of how to evade tax in reason by the enterprises investment.
合理避税的概念,合理避税与偷税的区别,合理避税要了解企业的基本情况,以及合理避税所需的条件,进而结合国家税收法规举例说明企业利用投资来合理避税的案例。
The Legal Basic Method to evade payment of duty of enterprise of out country after entering the WTO;
入世后我国企业合法避税方法的研究
The difference between tax avoidance and tax evasion is the thickness of a prison wall.
合法避税与偷税的区别是牢墙之隔而已。
People who do not take advantage of these tax savings offered legally are missing a great opportunity to build their asset columns.
不利用这些合法避税手段的人会失去很多增加他们资产项的机会。
Legal non-payment of tax is called “tax avoidance ”, illegal non-payment is “tax ~”.
合法的不交税叫“避税”，非法的不交税叫“逃税”。
Trends of Tax-avoidance through Tax Heavens after the Unification of Two Sets of Enterprise Income Tax Laws and Their Countermeasures;
“两法合并”后利用避税地避税的趋势与对策
"Legal non-payment of tax is called "tax avoidance"; illegal non-payment is "tax evasion""
合法的不支付税款叫作"避税";非法的的不交税是"逃税"。
To Discuss on the Definition of Tax Planning and Legal Tax Avoiding in the Enterprise;
试论企业税务筹划与合法性避税的界限
On taxhavens indentification and using taxhavens to avoid tax’s legislation
论避税港的认定及反运用避税港避税立法
A Discussion on the Distinguish of Tax Avoidance and Tax Evasion & How to Acquire Valid Tax Avoidance;
略谈避税与逃税的区别及企业的合理避税
Some people try to get around the tax law.
有些人试图逃避税法。
Several Legal Issues on Foreign Tax Avoidance and Anti-tax-avoidance in Our Country;
我国涉外避税与反避税的若干法律问题研究
On International Tax Avoidance and Improvement of Our Regulations on Anti-tax Avoidance;
试论国际避税与我国反避税法规的完善
The illegal attempt by a taxpayer to avoid paying his or her taxes.
纳税人企图逃避纳税的非法行为。
Tax evasion: Using illegal methods in an attempt to avoid paying tax.
逃税：使用非法手段企图逃避付税。
Some Comments on General Anti-Avoidance Provisions in the Enterprise Income Tax Law of the People s Republic of China;
《企业所得税法》一般反避税条款评析
Challenges from Rules of Anti-tax-avoidance in the Enterprise Income Tax Law of PRC;
《企业所得税法》反避税规则带来的挑战
On the tax evasion of connected transaction and its prohibitions of tax law;
关联交易避税及其税法规制问题研究
British, American, Australian and Canadian tax authorities hope to unearth more such scams by joining forces.
英国、国、大利亚以及加拿大的税务部门还希望采取行动来合力打击非法避税。