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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。
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totally nonnegative matrix
totally non-perfect space
totally normal space
totally ordered
totally ordered group
totally ordered loop
totally ordered ring
totally ordered semigroup
totally ordered set
totally ordered subset
totally orthogonal manifold
totally orthogonal plane
totally orthogonal space
totally positive
totally positive element
totally positive field
totally positive matrix
totally positive number
totally projective group
totally ramified extension
totally real CR structure
totally real field
totally real submanifold
totally recursive subclass
totally reflexive relation
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