查询词典 tax evasion

Survey shows that the real estate industry is a major means of tax evasion: individual real estate enterprises to take advantage of off-the-books, accounting, false invoices for the apparent increase of tax evasion; part of the real estate business to avoid tax regulation, does not accurately pre - pay corporate income taxes; own Jian'an inflated costs, the cost ratio does not follow the principle of carry-over, corporate profits as the year in advance the size of carry-over costs, man-made regulation of profits, corporate income tax evasion; together to build the party issuing false invoices, the expansion of another party development costs, the transfer of profits, corporate income tax evasion; advance purchase transactions shall be pegged not to declare their taxable accounts, low-priced sale of product development, drilling policies do not take advantage of value-added tax timely clearing of land; sales garage, storage room through the non-Non-invoiced transfer income, tax evasion related taxes; way to reduce the recording of non-existent staff made售房sales royalty income, personal income tax evasion; with branches or associated enterprises business is not a normal transaction between independent enterprises, and through cross-cutting shared billing or concealed operating items, operating income to conceal tax evasion; bank into the personal housing mortgage loans credited to the "short-term borrowing" subjects, the transfer of income, tax evasion business tax, land value-added tax and enterprise income tax; will develop products for their own use, foreign donations, to cover the debt in exchange for non-monetary assets are not regarded as sales in accordance with the regulations and carry-over income, tax evasion related taxes.

调查显示，房地产业是一个重要的手段逃税：个别房地产企业利用账外账，会计，假发票的情况明显增加逃税；部分房地产业务，以避免税收调节，并没有准确地预先-支付公司所得税；夸大自己的建安成本，费用率并不遵循结转，企业利润为提前一年规模结转成本，人为调节利润，逃避企业所得税；共同建设党的虚开发票，扩大另一方开发成本，转移利润，逃避企业所得税；预购交易应盯住不申报应纳税帐户，低价销售的产品开发，钻政策不利用增值税及时交换土地；销售车库，储藏室通过非非发票转让收入，偷税漏税有关的税收；方式，以减少该记录不存在的工作人员取得售房销售版税收入，逃避个人所得税；与分支机构或关联企业的业务不是一个正常的独立企业之间的交易，并通过交叉共享帐单或隐瞒经营项目，隐瞒经营收入逃税；银行的个人住房按揭贷款记入"短期借款"科目，转移收入，偷税漏税营业税，土地增值税和企业所得税；将开发的产品供自己使用，外国捐款，用于支付债务，以换取非货币性资产不视为销售依照条例和结转收入，偷税漏税有关的税收。房价上涨后，股市下跌

Core content of this paper consists of four parts : the first part of the enterprise tax planning overview including the concept of tax planning, tax planning with a clear avoidance, tax evasion point of difference, The second part of the tax planning in the business activities of specific applications, including inventory valuation, fixed asset depreciation, marketing activities, the cost of the tax deduction plan.

本论文核心内容由四部分组成：第一部分是企业税务筹划的概述，包括税务筹划的概念，明确税务筹划跟避税、偷税的不同点，第二部分是税务筹划在经营活动中的具体应用，主要包括存货计价方式、固定资产折旧、购销活动、费用扣除的税务筹划。

Nowadays, a series of tax non-compliance phenomenon, including tax dodging and tax evasion, is a serious problem in our country's tax administration field. It has threatened the tax revenue security of entire state.

而当前我国税收领域偷逃骗税等一系列纳税不遵从现象较为严重，呈现出面宽量大的特点，并已经威胁到整个国家的税收安全。

It is also the important factor of financing management. Tax planning is very popular in developed countries. It has been a stable, mature industry for a long time. But in our country, it is just a new thing. People don't have enough knowledge about it, and just have a starting apply. Some enterprise even don't know what tax planning is at all. Some enterprises only regard tax planning as tax dodging, tax evasion.

税收筹划在发达国家已非常普遍，早已成为一个稳定的、成熟的行业，而在我国却刚刚起步，人们对它的认识还不足，对它的应用尚处于探索阶段，有的企业根本不知道什么是税收筹划，有的企业甚至认为税收筹划就是偷税、漏税，税收筹划中介机构目前也仅限于对企业具体问题提出解决的办法，而没有根据企业的发展，提出综合的税收筹划策略。

In chain of commodity wholesale, for problem of asymmetric information, the authority put fixed-amount tax on wholesale, this gives rise to a series problems of tax evasion、unfair tax burden、lower tax burden to small-scale taxpayer and indiscoverable artifices in tax evasion. These not only induce huge fiscal loss, but also destroy the principle of taxation on equity.

在商品批发环节，由于税务机关对批发商存在严重的信息不对称问题，导致对批发商普遍采取定额征收的方式，产生了税款严重流失、税负不公平、小规模纳税人实际税负偏低和逃税手段隐蔽等一系列问题，不仅造成了巨大的财政损失，而且破坏了税收的公平性。

Where a taxpayer or a withholding agent fails to pay, or underpays the amount of tax payable by "tax evasion", the tax authorities shall pursue the payment of the amount of tax which has not been paid or has been underpaid and surcharge and impose a fine of not less than 50% but not more than five times the amount of tax which has not been paid or has been underpaid.

纳税人、扣缴义务人采用偷税手段进行偷税的，由税务机关追缴其不缴或者少缴的税款、滞纳金，并处不缴或者少缴的税款50%以上5倍以下的罚款。

Where a taxpayer or a withholding agent fails to pay or underpays the amount of tax payable by "tax evasion," the tax authorities shall pursue the payment of the amount of tax which has not been paid or has been underpaid and impose a fine of not less than 50% but not more than five times the amount of tax which has not been paid or has been underpaid.

纳税人、扣缴义务人采用偷税手段进行偷税的，由税务机关追缴其不缴或者少缴的税款、滞纳金，并处不缴或者少缴的税款50%以上5倍以下的罚款。

A: As is stipulated in Article 63 of the Law on the Administration of Tax Collection, tax evasion means that a taxpayer forges, alters, conceals or, without authorization, destroys accounting books or vouchers for the accounts, or overstates expenses or omits or understates incomes in the accounting books, or, after being notified by the tax authorities to make tax declaration, refuses to do so or makes false tax declaration, or fails to pay or underpays the amount of tax payable.

答：根据税收征管法第六十三条的规定，纳税人采取伪造、变造、隐匿、擅自销毁帐簿、记帐凭证，或者在帐簿上多列支出或者不列、少列收入，或者经税务机关通知申报而拒不申报或者进行虚假的申报，不缴或者少缴应纳税款的，是偷税。

Abstract;;This;article;intends;to;establish;a;proper;taxation;institution,;with;which;the;government;can;control;and;check;business;tax;evasion;in;an;effective;way.;Related;knowledge;of;"zero;sum;two;person;games;theory";is;applied;to;establish;a;game;model;of;taxation;bureau-business.;In;this;model,;the;government,;as;the;drawer-up;of;the;game;rules,;is;by;all;means;capable;to;maximize;the;benefits;of;both;parties;concerned;on;Nash;equilibrium.;With;the;help;of;Mathematica4.1;Software,;an;optimal;policy;of;tax;levy;adopted;by;the;government;is;to;be;found;to;evade;some;negative;impacts;exerted;by;information;asymmetry;and;high-cost;tax;levy,;etc.;On;the;condition;that;business;burden;is;not;worsened,;that;is,;tax;rate;is;not;raised,;this;article;provides;the;optimal;policy;for;government;tax;levy,;so;as;to;increase;tax-levy;efficiency;of;the;government;and;tax;revenue.

运用&二人零和博弈理论&的相关知识，建立一个税务局－企业的博弈模型，在这个模型中，政府作为博弈规则的制定者，完全有能力通过制定相应的博弈规则，而使双方决策在纳什均衡时自己的利益最大化。我们用Mathematica4.1软件来帮助分析理解，寻找政府征税的最优决策，以期规避信息不对称、征税成本高等不利因素的影响。在不增加企业负担即不提高税率的情况下，分析给出政府征税的最优决策，以提高政府征税效率，增加税收收入。

At first, the author thinks that the core of direct tax problems of E-C Tax Law is to determine the tax jurisdiction to e-commerce. The paper analyzes the following three questions on the Permanent Establishment principles and income classification rules. Secondly, this paper foucuses on indirect tax problems of E-C Tax Law, including tariff and VAT. Thirdly, this paper foucuses on tax management problems of E-C Tax, including tax evasion and electronic tax. At last, the author discusses the E-C Tax Law of China and puts forward some constructive suggestions on the E-C Tax policy and law of China based on the study of the former parts.

首先，笔者认为电子商务的直接税法律的核心就在于如何界定对电子商务的国际税收管辖权，本文分别从常设机构原则、所得分类规则对电子商务的国际税收管辖权进行了界定：其次，本文对电子商务引起的关税、增值税两方面的法律问题进行了分析；再次，本文研究电子商务引起的税收征管法律问题，包括电子商务引起的逃避税法律问题和电子税务问题，并分析了电子税务建设和完善所必需的法律环境；最后，本文研究我国的电子商务税收法律问题，结合我国实际情况，对我国电子商务税收政策与立法提出了若干建议。

Objective: To study the effect of polycythemia on blood oxygen saturation.

裴蕾目的：观察RBC剧增而引起的高粘血症对血氧饱和度的影响。

Based on SIMPLER algorithm in the curvilinear body-fitted coordinates, the calculations were performed for Pr=0.7, Re=10~1000 on non-orthogonal non-staggered grids which are generated by elliptic equation systems.

采用曲线坐标系下压力与速度耦合的SIMPLER算法，数值研究了周期性渐扩渐缩波纹通道内脉动流动与换热情况，流动Re数的范围为10~1000，Pr数为0.7。