高分求法律专业英语中译英(80分),非机器翻译的。

来源:百度知道 编辑:UC知道 时间:2024/05/31 15:18:55
跨国纳税人为了追求利益最大化,利用各国税收制度的差异,采用形式上合法的方式来逃避税收征管,即为国际避税。国际避税一方面侵蚀各国税基,造成大量税收流失,另一方面导致经济恶意竞争,违反税收中性和公正原则。基于对国际避税危害性的重视,各国都采取了一定措施限制和打击国际避税。本文列举了国际避税的形式,并借鉴美国对这些避税形式的立法限制,结合我国反避税措施的现状,运用比较分析法对国际避税及其应对措施进行了深刻的剖析和总结。在此基础上,提出了我国应构建起以立法规范为主体的反避税体系,同时采取相关措施完善税收征管机构的设置,提高税收征管水平,以达到有效规制国际避税行为的目的。
国际避税; 跨国纳税人; 税收征管; 反避税

Transnational taxpayers to seek maximum benefits, using the tax system differences, using formal and legitimate ways to evade tax collectors, is international tax avoidance. While international tax avoidance all the tax base eroded, causing heavy loss of revenue, on the other hand lead to economic malicious competition, revenue neutral and violation of the principle of impartiality. Based on the harm avoidance of international attention, all countries have adopted certain measures to limit and the fight against international tax avoidance. This paper cited a form of international tax avoidance, and from the United States on these forms of tax avoidance legislative restrictions, combining our anti-avoidance measures to the status quo, using comparative analysis of international tax avoidance and response measures for a profound analysis and summary. On this basis, China should establish a legislative norms of the main anti-avoidance system take relevant measures to improve revenue co