Based on the content and the meaning of the tax planning and the legal tax avoiding in the enterprise, analyzing how to define them in the socialism market economy, pointing out the difference and relation, the conclusion is that the enterprise should choose the means according to the practice; the best should be proficient and riskless.

研究了企業(yè)的稅務(wù)籌劃和合法性避稅的內(nèi)涵和意義,分析了在社會(huì)主義市場(chǎng)經(jīng)濟(jì)的條件下對(duì)兩者的界定問(wèn)題;指出了兩者的區(qū)別和聯(lián)系,認(rèn)為企業(yè)應(yīng)采取靈活的稅務(wù)籌劃方案,根據(jù)實(shí)際情況進(jìn)行多方面考慮,從而選擇出對(duì)企業(yè)有利且風(fēng)險(xiǎn)小的籌劃方式。

The article focuses on the following issues: First, the concept of tax evasion in reason; secondly, the differences between tax dodging and tax evasion; Thirdly, it is essential to grasp the situation and conditions of the enterprises who aims at tax evasion; Finally, accompanied by some cases, the article demonstrats the problem of how to evade tax in reason by the enterprises investment.

合理避稅的概念,合理避稅與偷稅的區(qū)別,合理避稅要了解企業(yè)的基本情況,以及合理避稅所需的條件,進(jìn)而結(jié)合國(guó)家稅收法規(guī)舉例說(shuō)明企業(yè)利用投資來(lái)合理避稅的案例。

The Legal Basic Method to evade payment of duty of enterprise of out country after entering the WTO;

入世后我國(guó)企業(yè)合法避稅方法的研究

The difference between tax avoidance and tax evasion is the thickness of a prison wall.

合法避稅與偷稅的區(qū)別是牢墻之隔而已。

People who do not take advantage of these tax savings offered legally are missing a great opportunity to build their asset columns.

不利用這些合法避稅手段的人會(huì)失去很多增加他們資產(chǎn)項(xiàng)的機(jī)會(huì)。

Legal non-payment of tax is called “tax avoidance ”, illegal non-payment is “tax ~”.

合法的不交稅叫“避稅”，非法的不交稅叫“逃稅”。

Trends of Tax-avoidance through Tax Heavens after the Unification of Two Sets of Enterprise Income Tax Laws and Their Countermeasures;

“兩法合并”后利用避稅地避稅的趨勢(shì)與對(duì)策

"Legal non-payment of tax is called "tax avoidance"; illegal non-payment is "tax evasion""

合法的不支付稅款叫作"避稅";非法的的不交稅是"逃稅"。

To Discuss on the Definition of Tax Planning and Legal Tax Avoiding in the Enterprise;

試論企業(yè)稅務(wù)籌劃與合法性避稅的界限

On taxhavens indentification and using taxhavens to avoid tax’s legislation

論避稅港的認(rèn)定及反運(yùn)用避稅港避稅立法

A Discussion on the Distinguish of Tax Avoidance and Tax Evasion & How to Acquire Valid Tax Avoidance;

略談避稅與逃稅的區(qū)別及企業(yè)的合理避稅

Some people try to get around the tax law.

有些人試圖逃避稅法。

Several Legal Issues on Foreign Tax Avoidance and Anti-tax-avoidance in Our Country;

我國(guó)涉外避稅與反避稅的若干法律問(wèn)題研究

On International Tax Avoidance and Improvement of Our Regulations on Anti-tax Avoidance;

試論國(guó)際避稅與我國(guó)反避稅法規(guī)的完善

The illegal attempt by a taxpayer to avoid paying his or her taxes.

納稅人企圖逃避納稅的非法行為。

Tax evasion: Using illegal methods in an attempt to avoid paying tax.

逃稅：使用非法手段企圖逃避付稅。

Some Comments on General Anti-Avoidance Provisions in the Enterprise Income Tax Law of the People s Republic of China;

《企業(yè)所得稅法》一般反避稅條款評(píng)析

Challenges from Rules of Anti-tax-avoidance in the Enterprise Income Tax Law of PRC;

《企業(yè)所得稅法》反避稅規(guī)則帶來(lái)的挑戰(zhàn)

On the tax evasion of connected transaction and its prohibitions of tax law;

關(guān)聯(lián)交易避稅及其稅法規(guī)制問(wèn)題研究

British, American, Australian and Canadian tax authorities hope to unearth more such scams by joining forces.

英國(guó)、國(guó)、大利亞以及加拿大的稅務(wù)部門(mén)還希望采取行動(dòng)來(lái)合力打擊非法避稅。