Tax laws that favored the privileged at the expense of the disadvantaged . This strategy takes advantage of the up and down cycles in a market that is going nowhere .

以处于劣势的人为代价而有利于拥有特权者的 税法这个策略让投资者在股市走势不明朗时， 趁起落赚利。

The new regulatory environment will free them up to concentrate on allocating assets and managing client portfolios rather than simply trading on an unfair tax and secrecy-led advantage to entice money looking for a clandestine home .

新的监管环境将把它们解放出来，让它们能专注于资产配置和管理客户的投资组合，而不只是利用以 税收和保密为导向的不公平 优势，来吸引那些寻找藏身之所的资金。

The classification of the existing income tax system while the collection of courses and auditing with comparative advantage but can not fully in accordance with the taxpayers as a result of the negative tax capacity of poor and fair taxation .

现行的分类所得 课税制虽然在征收上和稽查方面具有相对的 优势，却由于不能全面按照纳税人的负税能力课税而公平性较差。

The tax avoidance often refers to a behavior of taxpayers taking advantage of leaks and shortcomings of tax law use a public or legal forms to lessen or avoid their taxations .

避税，多指纳税人 利用税法规定的缺漏或不足，通过某种公开的或形式上不违法的方式来减轻或规避其本应承担的纳税义务的行为。

The new tax method would increase the competitive advantage of cheap products while letting premium products pay less tax he added .

他补充说，新 征税方法将会增加廉价产品的竞争 优势，而高档产品支付的税收更低。

Some political commentators have suggested the tax issue is merely a convenient pretext for Mr. Abe to seek a fresh term while he has political advantage on his side .

一些政治评论人士称，安倍晋三可能只是在利用 税率问题，在自己还有政治 优势的时候寻求连任。

According the awareness of foreign property tax base assessment advantage and disadvantage this paper analysis the property tax base structure using quantitative analysis and from economics perspective and analysis the influence of deciding price on price to property tax base .

通过对国外物业 税税基评估 经验和不足的认识，从经济学、数理统计学角度对物业税税基的结构进行了合理性剖析，并对本文涉及的从价定税对税基的影响进行了分析。

Consequently to fulfill the motivation of corporate earnings management or income tax avoidance it is necessary for the corporate to choose the accounting behavior to its advantage after weighing cost and benefit for the sake of its profit-gaining requirements .

企业为了实现其盈余管理或所得 税避税动机，必然会根据其 利益需求权衡成本与收益，选择更利于自身的会计行为。

In order to form a fair system of income distribution individual income tax system should be reformed and improved and the key to the good advantage of individual income tax is how to collect and manage .

为了形成合理的收入分配机制，客观上要求进一步改革和完善个人所得 税制，而征收管理是个人所得税 发挥作用的关键。

A discriminatory tax ; preferential tariff rates ; preferential treatment ; a preferential shop gives priority or advantage to union members in hiring or promoting .

优惠 税；优惠税率；优惠待遇；一家对工会成员在雇用和提升上给予优先权或 好处的优惠商店。

The purpose of Government for the implementation of enterprise annuity tax incentives is to take the indirect regulation and to take advantage of role of the market to encourage development of non-mandatory corporate pension plans .

政府借企业年金所实施的 税收优惠政策并充分 利用市场的作用，进行间接的调控，鼓励非强制企业年金计划的发展。

AMOS software to establish the tax advantage of service path analysis model .

利用AMOS软件建立 纳税服务路径分析模型。

Export tax refund loan business hosting account can take full advantage of export potential advantages of its own is also in line with bank mutual interests hidden potential of a broad market . However both opportunities and challenges exist in the same while .

出口 退税帐户托管贷款业务能充分 利用出口企业自身的潜在优势，也符合银企双方的相互利益，隐藏着广阔的市场潜力。

Perfecting our local tax power is the need to develop the public financial function of the local government and the requirement of the tax reform but also the need to keep the advantage of tax resources and prevent tax loss .

完善我国地方税权既是发挥地方政府公共财政职能的内在要求，配合 税费改革的需要；也是各地保持税源 优势，防止税收流失的需要。

Sellers have incentives to raise prices before the tax hike to take advantage of consumers ' expected rush buying .

卖家想 借预期中的消费者抢购之机在销售 税上调之前提高价格。

Regarded as a ' good tax ' the corporation tax is levied on the net income of a company . Corporation tax boasts of tax neutrality which is an unrivaled advantage over other taxes .

企业所得税对企业的纯所得征税，具有流转税等其他税种无可比拟的 税收中性 优势，被西方誉为良税。

Tax advantage of bond financing

债券筹资的 纳税 优势

During our talk about the tax services offered by KPMG the Western assumption that Chinese competitive advantage arises solely from low labour costs was challenged by the information provided about subsidies and the refunding of VAT on goods to be exported .

在讨论毕马威提供的 税务服务时，中国对出口产品的补贴和增值税退税政策，挑战了西方所谓中国的竞争 优势仅仅来自较低的劳动力成本的假设。

The bigger the difference of tax rate between big country and small country is the stronger capital liquidity is . The small country has the more advantage in the course of tax competition .

资本的流动性越高，大国与小国的 税率差别会越大，小国在国际税收竞争 中越具有 优势。

Experts also say the cancellation of the tax refund will raise the export cost of China 's steel products while weakening China 's competitive advantage .

专家们还称，取消 出口 退税将提高中国钢铁产品的出口成本，同时削弱中国的竞争 优势。

This article mainly discusses the tax policies that will promote the transformation of our touristy resources advantage as a whole into industrial superiority and competitive edge .

本文主要探讨促进我国旅游资源整体 优势转化为产业优势和竞争优势的 税收政策。

Apart from curtailing demand greater tax revenue carries another huge advantage : it provides resources to clean up any financial mess that the current boom may leave behind .

除了抑制需求，上调 税率还会带来另一个巨大的 好处：它能为清理当前繁荣可能留下的财政残局提供资源。

The lack of capital gains tax can also be of particular advantage to the active investor who can make investment decisions without the spectre of this tax colouring their judgment .

对积极型投资者来说，不用交资本利得 税可能也是一个特殊 优势。他们可以在没有这种税干扰其判断的情况下进行投资决策。

Instead he said the wealthiest Chinese prefer to have their legal residences in low tax jurisdictions like Hong Kong or Singapore and then take advantage of 10-year tourist visas to the United States .

他说，最富的中国人更愿意在香港和新加坡等 税收较低的地方取得合法居留权，并且尽量 利用美国的10年期旅游签证。

Then to reach the revenue target the value of most tax deductions could be capped at about 20 per cent removing the advantage high earners enjoy where the value of deductions equals their higher rate of tax .

那么，为了完成财政收入目标，可以对大多数应 税收益额减免设定20%的上限，这样就消除了高收入人群享有的 优势，因为其享受的应税收益额减免与缴纳的较高税率相抵。

Because our country is in a period of social transition taxpayers don 't have enough law sense social credit system is imperfect and the phenomenon of kinds of tax evasion by taking advantage of flaw clause is popular .

然而，由于我国目前尚处于社会转型期，纳税人的法律意识不强，社会信用体系尚不健全，在 税收 征管 实际中偷、逃、漏税以及 利用 税法漏洞规避 税收的现象比较普遍。