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国际避税概论(ppt 30页).ppt

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文档介绍:Chapter 4 International Tax Avoidance 国际避税(bì shuì)概论
4.1 Meaning of International Tax Avoidance (国际避税的含义(hányì))
4.2 Place of International Tax Avoidance(国际避税地)
4.3 Transfer Placing (转让定价)
第一页,共31页。



Chapter 4 International Tax Avoidance 国际避税(bì shuì)概论
4.1.1 Meaning of Tax Avoidance(避税的含义(hányì))

4.1.2 Meaning of International Tax Avoidance
(什么是国际避税?)

4.1.3 Origin of International Tax Avoidance (国际避税的成因)
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Chapter 4 International Tax Avoidance 国际(guójì)避税概论
4.1.1 Meaning of tax avoidance (避税的含义)
Tax avoidance means transactions or arrangements entered into by a taxpayer in order to evade,minimize, and delay the amount of tax payable in a lawful fashion using loophole of tax law. (避税是指纳税人利用现行税法中的漏洞或不明(bù mínɡ)确之处,规避、减少或延迟纳税义务的一种行为)
在国外,“避税”(tax avoidance) 与“税务筹划”(tax
planning或“合法节税”(legal tax savings)基本上是一个概
念,它们都是指纳税人利用税法的漏洞或不明(bù mínɡ)之处,规避或
减少纳税义务的一种不违法的行为。
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Chapter 4 International Tax Avoidance 国际(guójì)避税概论
Same aspect between tax avoidance and tax evasion (避税与偷税的共同之处):
They are both wishing to mitigate their tax load (二者都是纳税人有意采取的减轻自己税收负担的行为)

Differnet aspects between them (避税与偷税的不同之处):
(1) Tax evasion is the general term for efforts not to pay taxes by illegal means; tax avoidance is the general term for efforts to reduce the amount of tax or responsibility of payable tax within the law (偷税是指纳税人在纳税义务已经发生的情况下通过种种手段(shǒuduàn)不缴纳税款;而避税则是指纳税人规避或减少纳税义务)
(2) Tax evasion violates tax law directly,is illegal;tax avoidance does not violate tax law,is legal.(偷税直接违反税法,是一种非法行为;而避税是钻税法的空子,并不直接违反税法,因而从形式上还是一种合法行为)
(3)Tax evasion not only violates tax law but aslo uses the means of crime such as false accounts, forged documents; tax avoidance is legal behavoir (偷税不仅违反税法,而且往往要借助犯罪手段(shǒuduàn),比如做假账、伪造凭证等,所以偷税行为应受到法律制裁(拘役或监禁);而避税是一种合法行为,并不构成犯罪,所以不应受到法律的制裁)
第四页,共31页。



Chapter 4 International Tax Avoidance 国际避税(bì shuì)概论
The government may take measures facing tax avoidance (面对避税行为(xíngwéi),政府

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