Therefore the regulation of the tax avoidance through the corporate personality is necessary.

The behavior of tax avoidance consists of subject element, behavior element and effect element.

避税行为由主观要件 、 行为要件和效果要件三要素构成.

Revenue authorities have been in pursuit of tax avoidance ever since income tax was introduced.

自推出所得税以来,税务机构就一直在追踪避税行为.

I have to say I disapprove of tax avoidance.

我得说我不赞成逃税.

The tax avoidance story as a morality tale.

避税的道德问题.

International tax avoidance came into being with international investment.

国际避税是伴随着国际投资的产生而产生的.

Is a reasonable tax avoidance, tax equal to the net increase in business.

是一种合理的避税行为, 节税等于增加企业的净收入.

However , from tax evasion , tax avoidance to tax planning, it reflects a process.

从偷漏税 、 避税,到税收筹划, 反映了一个过程,更重要的是它也反映了一种质的变化.

Suppose that income is the desired personal tax base.

收入是被需要的个人税基.

If the average tax varies in an opposite direction to the tax base.

如果平均税率与税基的变化成反比时,这个税被称作累退税.

The tax base is narrower in emerging markets and revenues more volatile.

在新兴市场中,税基相对更为狭窄而财政收入的波幅更大.

The tax base is the value, income or wealth taxed.

税基就是价值 、 所得或征税财富.

Our tax base is very narrow.

我们的税基非常狭窄.

There are now only two tax brackets─22% and 40%.

现在纳税收入只有两个纳税档次：22%和40%。

Aid and other school loans depend on what tax bracket you or your families are in.

这种资助及其他校方提供的贷款都取决于你或你的家庭是什么税级.

And we've been getting huge tax break for years.

多年来,我们享受了大量的免税优惠.

One is the tax break on overtime.

一个是对超时工作的减税.

Mr Ryan's bill would end the tax break for the most expensive of these plans.

为了实现这项最为昂贵的改革,Ryan的法案将提出结束这项免税.

At the same time, residents continue to reduce the tax burden.

同时, 居民的税收负担不断减轻.

Analysts said that with foreign as compared to a heavier tax burden of China's mining enterprises.

分析人士表示,与国外相比,我国矿山企业税负较重.

Nowadays, both state-owned banks and joint-stock commercial banks face the heavy tax-burden.

目前, 无论是四大 国有 商业银行还是 股份制 银行都面临着税收负担过重的问题.