“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	safety of special equipment supervision and management safety of stamping machinery safety of transgenic medicinal resourses safety of wood planer safety of woodworking machinery safety operation of civil engineering system safety operation of crane safety operation regulation safety paper safety pedagogy safety performance safety performance evaluation safety period of fertility alteration safety pharmacology safety physiology safety pillar safety pre-evaluation safety production cost safety production incentive mechanism safety production index safety production insurance safety production liability insurance safety production license system safety production of hydropower station safety production qualification certification training

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