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    Tax liabilities of foreign-funded firms and foreign firms
    外资企业如何在华纳税(英文)
    More recently, the literature has examined more general models of the technology of avoidance, with the additional risk bearing caused by tax evasion either being a special case of this technology or one aspect of the cost of the cost of changing behavior to reduce tax liability.
    本文在对前人的理论研究进行梳理的基础上,进一步提出了间接税主要是增值税逃税和避税的影响因素模型,并另外在遵循对纳税人方面的逃税原因进行传统分析的基础上,用博弈论的方法进一步分析了征税人(这里指税收征管执行部门和办税人员)行为和政府(税收政策的制定者)行为对逃税和避税的影响。
    The broad sense not only includes that taxpayer utilizes loophole or ambiguity of tax law to reduce his tax liability, but also tax saving action.
    在我国,涉外避税的手段不仅包括国际上跨国纳税人常用的转让定价、资本弱化、滥用税收协定等手段,也采取利用我国税法漏洞如推迟获利年度、避免成为常设机构等手段避税,并有逆向避税的特点。
    Because loan interest can be deducted before income tax, but dividend is not allowed, adopting above-mentioned methods can increase the deducted interest, reduce tax liability.
    在避税港避税方面,应采用原则性规定和正列举相结合的方法,明确避税港的范围,建立资本流出的报告制度,并引入受控外国公司税制,对受控外国公司取得的收入,按照会计制度中权益法核算的规定,确认收入实现的时间。
    Such as the different laws of tax liability in different countries;
    以及跨国投资人有意弱化股份进行避税:3、滥用国际税收协定进行避税等方式。
    The tax liability of Public institutions is studied in the second part.
    二.第二部分
    On the basis of tax accounting ,the writer establishes the calculating system of tax accounting ,which will extend the calculating range of tax capital from tax return to the start of the tax liability.
    作者在税收会计的基础上 ,构建了税务会计核算体系 ,将对税收资金的核算由纳税申报扩展到纳税义务发生开始。
    Before carrying out shrinking capital operations, an enterprise can select the best suitable method after considering its need for cash, its desire for control, potential tax liability to its stockholders and protecting bondholders.
    企业在进行收缩性资本运营时 ,应该在考虑公司现金需要、公司控制需要、股东潜在税负、如何保护公司债券持有人利益的基础上 ,选择合适的方法
    It is a common phenomenon in China for taxpayers to evade tax liabilities through "establishing relations" with tax authorities.
    纳税人通过与税务部门"拉关系"来达到逃税的目的,在中国这是一个普遍的现象。
 

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