| 单词 | 避税 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 释义 | 避税 —tax evasionExamples:避税地 n—tax haven n 避税港—tax haven See also:避 v—avoid v • flee v • leave v • escape v 避—keep away from • shun • hide from 税 n—taxes n • duty n • toll n
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必要的 措施包括建立有效的税收制度，打击腐败，处 理 避税 地 和 逃税问题，并帮助建立 一个有利于投资的环境。 daccess-ods.un.org | Necessary measures would include creating effective tax systems, tackling the scourge of corruption, addressing tax havens and tax evasion, and helping to create an investment-friendly environment. daccess-ods.un.org |
但是，如果我们认为这不是国家合适的征税办 法，那么根据国际咨询机构的报告在 避税 天 堂 超过 10 万亿美元的存款又如何呢？ daccess-ods.un.org | Nonetheless, were we to conclude that this was not an appropriate way for States to raise revenue, [...] what about the more than 10 trillion [...] dollars deposited in tax havens, according [...]to reports by international advisory institutions? daccess-ods.un.org |
关于外国直接投资问题，宣言呼吁全面的解决办法应当包括社会发 展方面、可持续技术转让和消除使穷国无法获得它们十分需要的发展资源 的 避税 地。 daccess-ods.un.org | With respect to foreign direct investment, the Declaration called for a holistic approach that would include, among others, social development [...] aspects, sustainable technology transfer and [...] the elimination of tax havens that deny poor [...]countries much-needed financial resources for development. daccess-ods.un.org |
独立专家认为，这种立法框架应当包括提高二级债务市场透明度和应 对 避税 地的措施。 daccess-ods.un.org | The independent expert believes that such [...] legislative frameworks should include measures to promote transparency in the secondary [...] debt market and to tackle tax havens. daccess-ods.un.org |
因此，挪威欢迎目前为遏制避税的有 害和不透明 做法、增加信息交流和要求金融机构知道其顾客所作 [...] 的努力。 daccess-ods.un.org | Norway therefore welcomes the current [...] work to curtail the harmful and [...] non-transparent practices in tax havens, increase [...]the exchange of information, and require [...]financial institutions to know their customer. daccess-ods.un.org |
避 税地为 逃税者提供保密和无税环境，使发达国家和发展中国家的税基都受到削 弱。 daccess-ods.un.org | Tax havens undermined the tax base of both [...] developed and developing countries by offering secrecy and a no-tax environment to evaders. daccess-ods.un.org |
5) 造成电影盗版的经济原因在于：不是所有的产品都能通过中国的审查制度，也 [...] 就是说，盗版电影的种类比正版电影丰富、使消费者有更多的选择；盗版可以 逃避税收， 又没有质量保证，从而给经销商带来巨额利润；盗版电影的销售商 [...] 一般都没有营业执照，因而盗版光盘的销售体系远比正版光盘的销售体系发 达。 uschina.org | 5) Economically, the reasons enterprises are attracted to movie piracy include: China’s censorship process means that legitimate titles are a subset of all titles produced, i.e. producing pirated titles allows distributors to [...] offer customers much wider choice; with [...] no royalties and taxes to pay, and no quality [...]control requirements to meet, pirated [...]movies provide distributors with significantly higher profits; because sellers of pirated movies are generally unlicensed, the distribution network for pirated movies is far more developed than that for legally licensed movies. uschina.org |
国际合作(通过国际税务合作来减少逃 税 和 避税 ) 也 可支持这种国内努 力。 daccess-ods.un.org | International cooperation might also support such domestic efforts through [...] international tax cooperation that would reduce tax avoidance and evasion. daccess-ods.un.org |
第二，需加强国际税务协调，取消银行保密做法，以便进行全面的金融监管 [...] 改革，确保监管范围扩大到海外银行中心，因为目前这类银行中心毫无监管，成 了避税港。 daccess-ods.un.org | Second, strengthened international tax coordination and lifting of bank secrecy are needed for comprehensive financial regulatory and supervisory reforms so as [...] to ensure that oversight extends to offshore banking centres which currently are [...] unregulated and operate as tax havens. daccess-ods.un.org |
為此，税務局設有實地審核 及調查科，進行稅務調查及審核工作，當中包括按《稅務條例》的 反 避税 條 文而 進行審查的個案。 legco.gov.hk | For this purpose, there is a Field Audit and Investigation Unit under IRD to conduct field audit and investigation work, [...] including investigation cases conducted in [...] accordance with the anti-avoidance provisions in the Inland [...]Revenue Ordinance. legco.gov.hk |
每个人都在辩称，塞浦路斯不过是一个小小的经济体，相对来说并不很重要， [...] 但是，像其他一些欧洲国家一样，它有着大量来自海外投资者（主要是俄罗斯）的银行存款，因为这里是一 个 避税 天 堂 ，而塞浦路斯的企业机构愿意支付的利率也远 [...]远高于那些有着更强财政状况的国家，如德国或英国。 china.blackstone.com | Everyone argues that Cyprus is a small economy and relatively unimportant but, like a few other countries in Europe, it had substantial bank deposits [...] from overseas investors (primarily [...] Russian) because it is a tax haven and the interest [...]rates Cypriot institutions were willing [...]to pay were much higher than those paid in countries with stronger finances like Germany or the United Kingdom. blackstone.com |
在他看来，处理避税地也有助于解决洗 钱、逃税和资金抽逃等问题。 daccess-ods.un.org | In his estimation, tackling tax havens would also help address money laundering, tax evasion and [...] capital flight. daccess-ods.un.org |
有關 措施包括(1)有效地應用資訊科技，並加強實地審核及調查科與其他評税科的 聯繫，以提升有關打擊逃税及避税工 作 的風險管理效率；(2)因應社會情況和 經營手法的演變，不時調整選取審核個案的準則，就高危個案作出更具針對 [...] 性的措施；及(3)加強員工在職培訓，並透過職位輪換以及參加本地和國際税 [...] 務及調查研習班和培訓課程，提升各人員的專業知識、實務經驗和調查技巧。 legco.gov.hk | These measures include (1) making effective use of information technology and strengthening liaison between the Unit and other assessing units so as to enhance the [...] efficiency of risk management for combating [...] tax evasion and tax avoidance; (2) adjusting the [...]criteria for identifying cases for audit [...]from time to time in response to the changing social circumstances and business practices, and taking more targeted measures to tackle high-risk cases; and (3) strengthening on-the-job training of officers, and enhancing the officers’ professional knowledge, practical experiences and investigative skills through job rotation as well as participation in local and international tax and investigation seminars and training programmes. legco.gov.hk |
根據税務局現有的資料，逃税及避税 的 個 案數目並無明顯上升趨勢。 legco.gov.hk | According to IRD’s available information, there is no noticeable rising trend in [...] the number of tax evasion and tax avoidance cases. legco.gov.hk |
在这方面，独立专家支持欧洲债 务和发展网络关于向与避税地进 行的交易征税和对在信息披露方面不予合作 的避 税地实施制裁的提案。 daccess-ods.un.org | In this regard, the independent expert supports the Eurodad proposals concerning [...] the imposition of [...] financial levies on transactions with tax havens and sanctions on tax havens that do not cooperate as regards [...]disclosure of information. daccess-ods.un.org |
现在，因为 20 国集团、经济合作与发展组织和 [...] 其他非包容性机构拙劣地企图寻找替罪羊，消灭所谓 的“避税天堂”，不分青红皂白地广泛指责许多国家 [...]正当和管理有序的发展努力，我们又面临名声被污， 无法转向金融服务的威胁。 daccess-ods.un.org | Now, we face being stigmatized out of our transition into financial services, as the G-20, the Organization for Economic Cooperation and Development and other [...] non-inclusive bodies seek to scapegoat and [...] root out so-called tax havens in a pathetic [...]effort to cast a wide and indiscriminate [...]net of blame across a swath of legitimate and well-regulated countries’ development efforts. daccess-ods.un.org |
當局有什麼措施加強打擊逃税及避税 的 行 為？ legco.gov.hk | What measures will the Administration take to step up the [...] action against tax evasion and tax avoidance? legco.gov.hk |
此外，经济和社会事务部已拟定一项广泛的税务领域能力发展战略，目的是 [...] 加强发展中国家财政部和税务主管当局的能力，发展更有效力和效率的税制以支 持私营部门投资达到理想水平，并打 击 避税 和 逃 税。 daccess-ods.un.org | The objective is to strengthen the capacity of the ministries of finance and the national tax authorities in developing countries to develop more effective and [...] efficient tax systems, which support the desired levels of private investment, [...] and to combat tax avoidance and evasion. daccess-ods.un.org |
除其他外， 影子体系包括避税地、 境外保密管辖区、逃避条款、伪装的公司、匿名的信托和 [...] 基金会、洗钱技术以及发达国家法律中的漏洞。 daccess-ods.un.org | Among other things, that [...] shadow system included tax havens, off-shore [...]secrecy jurisdictions, flee clauses, disguised corporations, [...]anonymous trusts and foundations, money-laundering techniques, and loopholes left in the laws of developed countries. daccess-ods.un.org |
避税地的 高保密性和资金运作透明度的缺乏为秃鹫基金活动提供了便利。 daccess-ods.un.org | Tax havens aid vulture fund [...] activity by assuring secrecy and lack of transparency in the operation of these funds. daccess-ods.un.org |
据直布罗陀政府，2010/2011 年期间，金融中心完成了从离岸避税 地 转 变为岸上欧洲金融服务中心的过渡进 [...] 程，自那时起，牢牢把握了 2011 年 1 月生效的新税制提供的机遇。 daccess-ods.un.org | According to the Government of Gibraltar, during 2010/2011 [...] the Finance Centre completed its [...] transition from offshore tax haven to onshore European [...]finance services centre and was [...]since well placed to seize the opportunities offered under a new tax regime that went into effect in January 2011. daccess-ods.un.org |
由於 2011-12 年度成功完成了數宗大額的避税個案，因此該年度評定的補繳税款及罰 [...] 款特別多。 legco.gov.hk | The amount of back tax and penalty assessed [...] in 2011-12 was exceptionally high due to the successful settlement of several large tax avoidance cases. legco.gov.hk |
有些国家认为，要想就国际社会打击 避税 和 逃 税行为、 提高税务透明度以及促进税务信息国际交流等税务问题上新出现的一些挑战开 展有效合作，就需要政府间机构这样的体制安排，这将允许会员国之间更有效地 [...] 分享最佳做法。 daccess-ods.un.org | According to some countries, effective cooperation on [...] some of the emerging [...] challenges in tax matters, such as the international fight against tax avoidance [...]and evasion, the promotion [...]of transparency and the international exchange of information on tax matters, required institutional arrangements of an intergovernmental body, which would allow for a more effective sharing of best practices between Member States. daccess-ods.un.org |
此外，我们很高兴看见政府会继续致力打击 逃 税 及 避税 行 为，在维持现有简单及低税率的税制的同时，致力保障政府收入。 deloitte.com | Deloitte is also pleased to see the government will [...] have a continued focus on [...] clamping down on tax evasion and avoidance as an attempt to protect [...]its income while maintaining [...]the existing low and simple tax regime. deloitte.com |
不过在选择最佳的控股司法辖区时， 中国投资者不得不考虑当地或外国税务机关可能利用一般 反 避税 规则 (GAAR)，以 “滥用税收协定”(treaty shopping) 或在缺乏有效业务目的情况下通过第三国构建投 [...] 资为理由，质疑导管公司（特殊目的公司）的使用。 uria.com | It goes without saying that, when choosing the most favourable holding jurisdiction, Chinese [...] investors will have to [...] consider general anti-avoidance rules (GAAR) that may be used by the local or foreign tax authorities to [...]challenge the use of conduit [...]companies on ‘treaty shopping’ grounds, or on the lack of a valid business purpose for structuring the investment through a third country. uria.com |
除了增加逾 1.7 亿美元税收，用于公共工 [...] 程、卫生、教育、安全以及帮助最脆弱和最需要帮助 的部门外，我们也希望通过这场改革来打击 逃 税 、避 税和走私违禁品行为。 daccess-ods.un.org | In addition to collecting more than $170 million for public works, health, education, security and assistance for the most [...] vulnerable and neediest sectors, we also hope through this [...] reform to combat tax avoidance, evasion and smuggling [...]contraband. daccess-ods.un.org |
在其答复中, [...] 在着重于非洲区域的同时，非洲税务管理论坛特别指出，非洲 许多税务管理部门缺乏充分处理逃 税避税 的 必备能力，尤其是在复杂的国际商业 交易情况下。 daccess-ods.un.org | In its response, the African Tax Administration Forum, while focusing on the African region, highlighted the lack of [...] necessary skills in many African tax administrations to [...] adequately deal with tax avoidance and evasion, especially [...]in view of the [...]complexity of international business transactions. daccess-ods.un.org |
如果居民企业能够证明该非居民公司主要在所在国家或地区从事实际经营业务，或在该非居民公司中 的参与并不构成在避税港国 家或地区的本地化收入，那幺受控外国公司规则将不会对其产生制约。 vasapolli.it | The application of the CFC rules can be avoided if the resident company proves that the nonresident entity predominantly carries on an actual business in the country or territory in which it is resident, or that the participation in the non-resident entity does not achieve the localization of income in tax haven countries or territories. vasapolli.it |
许多发言者表示支持创新性筹资机制，这将对官方发展援助作出补充，并获 [...] 取额外的可持续供资，通过处理具体问题、如非法的资本流动 和 避税 来 实 现千年 发展目标。 daccess-ods.un.org | Many speakers expressed support for innovative financing mechanisms which would complement ODA and secure additional and sustainable funding [...] to achieve the Millennium Development Goals by tackling specific problems, such as [...] illicit capital flows and tax evasion. daccess-ods.un.org |
事实上是离岸金融中心(OFC)或银行,也被称为 “ 避税 天 堂”,其存在的主要的目的都是为了提供资产安全、资产增长,减税,这不仅取决于你所选的辖区还取决于为外国个人、大小企业、,遍布世界各地优质的服务,。 offshorecompany.com | The fact is that offshore financial centers (OFC) or [...] banks, also known as tax havens, exist mostly [...]for the purpose of providing asset protection, [...]asset growth, tax reduction, depending on your jurisdiction, and excellent service for foreign individuals and corporations, large and small, around the world. offshorecompany.com |
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