避税筹划

转移定价作为避税筹划的一种重要方法，具有较强的操作性。

As an important method to tax avoidance design , transferring price-making can be operated practically .

本文以某集团企业内部运用为案例，研究了转移定价作为避税筹划的重要意义和主要方法。

Taking an application of an group enterprise as an example , this text shows the important meaning and main method of using transferring price-making as tax avoidance design .

现代企业避税筹划的种类与方法研究

The Type and Method of Manipulations in Avoiding Tax by Modern Enterprise

对企业避税筹划的种类与方法进行有关分析，得出了一些初步的结论。

The author gets some conclusions from simple analysis of the type and method to avoid tax by modern enterprise for ( reference ) .

根据原理、方法和手段的不同，纳税筹划主要包括三方面内容，即节税筹划、避税筹划和转嫁筹划。

According to the difference among theories , ways and means , taxation planning includes three elements , namely , tax saving planning , tax avoiding planning and shift planning .

阐述了纳税筹划、避税筹划、节税筹划、转税筹划等几种税收筹划方式，指出了我国企业实施纳税筹划的必然性。

This paper expounds several tax designing modes such as the tax payment design , tax avoidance design , tax saving design , and tax transferring design , etc. , and points out the necessity of practicing the tax payment design by our country 's enterprises .

重点对国际运用避税地进行税收筹划进行了介绍，涉及到运用方法、措施、目的等各个方面。

Focused the use of tax havens for international tax planning were introduced , involving the use of methods , measures aimed at other aspects .

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。

However , from tax evasion , tax avoidance to tax planning , it reflects a process . What is more , it reflects a qualitative change .

什么是避税、避税与税收筹划界限何在、为什么反避税、如何反避税等等，都是税法学理论和实践亟待回应的问题。

What is tax avoidance , where is the boundary between tax avoidance and tax planning , why anti-avoidance and how , are all these most important questions need to be addressed in both tax law theory and practice area .