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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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Performance Announcement on Theatre Door
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