“tax avoidance”的概念、定义、翻译、参考文献-科学参考

单词	tax avoidance
释义	tax avoidance Encyclopedia 法学税法释 tax avoidance避税税收逃避行为之一，有广义和狭义之分。广义的避税，指为了规避税法、避免纳税义务成立而采取的各种正当的和不正当的行为，包括节税和狭义的避税。狭义的避税，指相关主体为了降低或者免除税收负担，利用税法规定上的漏洞而实施的避免纳税义务成立的各种行为。又称税收规避。
随便看	standard meridian standard method standard method of fertility standard metric standard minimum method standard mink Standard Missile 3 standard ML standard model standard model for particle physics standard model of cosmology standard model of particle physics standard model, SM standard molar enthalpy function standard molar enthalpy of combustion standard molar enthalpy of formation standard molar enthalpy of reaction standard molar Gibbs free energy function standard molar Gibbs free energy of chemical reaction standard molar isobaric heat of reaction standard molar reaction enthalpy standard monomial standard mu standard multiplicative sheaf standard neutron source

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