反避税

实质课税具有强烈的反避税功能。

The economic substance doctrine has anti-tax avoidance function strongly .

此外，还在分析避税危害性的基础上，提出了反避税的必要性。

Additionally , on the basis of analyzing harmfulness of evading tax , the writer puts forward the necessity of anti-tax avoidance .

针对FDI的国际避税问题，各国反避税态度的不同和反避税措施的差异，对FDI的效应不同。

The different attitudes and measures of different countries on anti-tax avoidance have different effect on FDI .

问：G20峰会各方将讨论加强金融监管和反避税问题。

Q : Parties at the G20 Summit will discuss financial regulation and counter-tax-evasion .

加入WTO后，进一步加强中国转让定价税制这一反避税问题的研究，防范外商投资企业利用转让定价进行避税已显得越来越重要。

With China entry into WTO , it is becoming more important for China to do more study on tax evasion , which aims at preventing the foreign-investment enterprises from evading tax .

1982年英国上议院又确立了反避税的Ramsay原则。Ramsay原则是经历了一次次法院对避税案的审理和判决后不断完善、不断发展的，强调在判断是否避税时实质重于形式。

Then the English Senate has established the Ramsay principle about anti-avoidance of taxes in 1982.This principle emphasizes " the essence is heavier than the form " .

反避税工作现状和措施浅析

A Brief Analysis of Current Situation And Measures Against Tax Evasion

反避税调查目标的实现过程

On the Process of Investigatory Goal of Counter - tax Avoidance

以点带面，逐步拓展反避税工作的纵深。

Gradually expanding the depth of anti-avoidance career from points to areas .

我国国际反避税对策研究

The Research of China International Anti - tax Shelter Policy

基地公司避税的法律规制措施研究论国际避税与反避税立法

On Legal Counteracting Measures Against International Tax Avoidance Engaged by Base Company

税法中的反避税问题集中反映了这两个矛盾的冲突。

The anti-avoidance has focused on the two contradictory conflicts .

对中国反避税立法现状和存在问题的分析与思考

Tax Anti - Avoidance in China : Problems and Suggestions

新形势下反避税的合理策划与运用

New Strategies and Application for Anti-tax Avoidance in New Circumstances

浅谈国际避税方式及反避税措施

Discuss on International Pattern And Resisting Measure of Tax Avoidance

避税与反避税，是税法学一个基础而永恒的命题。

Tax avoidance and anti-avoidance tax law a basic for eternal proposition .

跨国公司的国际避税与反避税

The International Tax Avoidance and the Anti-tax Avoidance for the Multinational Company

反避税中转让定价方法研究

A Research on Transfer Pricing Method in Tax Anti-avoidance

在华外企的反避税审计策略研究

Research on Anti-tax Avoidance Auditing Strategy on Foreign-funded Businesses

国际税收协定与反避税

International Tax Treaties and Anti - tax - evasion

然而我国现行的反避税立法适用范围过窄，仅限于转让定价避税。

In view of the application scope of current anti-avoidance legislation is too narrow .

关联企业转让定价的反避税问题研究

The Research of the Anti-Tax-Avoidance among Affiliated Enterprise

本章旨在从总体观念上理清如何反避税即反避税的中心思路。

The purpose of this chapter is to sort out the central ideas of anti-avoidance .

论反避税行为的税收执法缺陷

On Deficiency in Taxation Enforcement of Anti-Tax-Dodging

转让定价税制与反避税

Transfer Pricing Tax System and Anti-avoidance

还必须制定反避税条款，以防大笔收入是以工资、而非奖金的名义发放。

There would have to be anti-avoidance provisions to prevent large payments being notionally salaries not bonuses .

据此，笔者从博弈的角度提出，改进反避税的方法和策略，应建立在对企业避税行为分析的基础之上。

The thesis suggests that policies and approaches for anti-tax avoidance should be established with complete analysis .

我国涉外企业避税与反避税问题探讨&兼议由于外汇调剂导致的外商避税

Discussion on the Problem of Avoiding Tax and Anti - Avoiding Tax of concerning Foreign Enterprises in China

企业所得税反避税：意义、措施与任务升职就意味着得加班加点、任劳任怨

A Study on the Significance and Measures of Anti-tax-avoidance ; A promotion means late hours , hard work

反避税的方法很多，主要有以下几种：1、进行反避税立法；

The traditional ways of International Tax Avoidance are as follows : 1 , Movement of tax payers ;