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一、避税的概念国际税务专家普遍认为,避税与偷漏税有不同的概念。所谓避税(tax avoidance),指的是纳税人用合法的手段,在税收法规许可的范围内,通过经营和财务活动的安排,达到规避或减轻税收负担的目的。所谓偷漏税(taxevasion),指的是纳税人违反税收法规,用欺诈或隐瞒的手段,逃避应当缴纳的税收。二者的目的和结果虽然都是少交税,但手段显然不同,避税是合法的,偷漏税是违法的。不过,事实往往要比概念丰富复杂得多。试举一例,看看该如何作出避税或是偷漏税的法律判断。我国某城市有一家生产录象带的合资企业W,注册资本4000万美元,中方为地方
First, the concept of tax avoidance International tax experts generally believe that tax avoidance and tax evasion have different concepts. The so-called tax avoidance (tax avoidance), refers to the taxpayer by legal means, within the scope permitted by the tax laws and regulations, through the arrangements for business and financial activities, to avoid or reduce the tax burden. The so-called tax evasion (taxevasion), refers to taxpayers violate the tax laws and regulations, with fraud or concealment, to evade the tax should be paid. Although the purposes and results of both are less tax-paying, the means are clearly different. Tax avoidance is legal and it is illegal to evade taxes. However, the facts are often much more complicated than the concept. Give an example to see how to make legal judgments on tax avoidance or tax evasion. A city in our country has a video production joint venture W, the registered capital of 40 million US dollars, the Chinese side for the place