Originally many enterprises using the abuse of artificial write customs declaration form and then tax dodging .

原来很多企业利用人工填写报关单这个弊端来 虚报报关单进而 逃税 漏税。

It defines tax dodging carefully by the analysis of the concept legal features and character of the crime of tax dodging and discloses the oversight error and ambiguity in the rules of tax dodging in the criminal law of our country .

通过分析我国偷税罪的概念、法律特征和行为性质，界定了 偷税 罪的内涵和外延，进而阐释了我国偷税罪立法中存在的疏漏、错误和含混之处；

Without a scientific systemic system of supervising and control of tax resource it is just phrasemongering to predominate the scale and distribution of tax resource by rule and line in time constitute scientific tax plan control tax dodging effectively and exert fully the function of revenue .

没有科学、系统的监控体系，及时准确地掌握税源的规模和分布情况，制定科学的税收计划，有效地控制 税收 流失，充分发挥税收的职能作用，就只能是空谈。

Extensive Analysis of Tax Dodging Model in Game Theory

对 偷税博弈模型的扩展分析

Not only are private Swiss banks looking for new sources of revenue but they have also faced investigations and massive fines from countries accusing them of abetting tax dodging .

瑞士私人银行不仅需要寻找新的收入来源，它们还需面对那些指控瑞银煽动 漏税 行为的国家的调查和巨额罚款。

The damning standard of the tax dodging crime adopts the duple standard : proportion and amount .

偷税罪的构罪标准采用的是数额+比例的双重标准。

Now the revenue crimes is serious in china which shows in the fields of the climb of crime rate the serious of tax dodging the fatal harm of invoice crime and otherwise .

当今中国的税收犯罪现象严重，表现为犯罪率上升、 税 现象严重、票犯罪危害大等几个领域。

Because of its inherent deficiencies the current criminal law of our country about tax dodging does not adapt to the new situation .

我国现行刑法关于 偷税 罪的规定，由于其固有的种种不足 越发难以适用新形势的需要。

The legislative provision about the amount of tax dodging crime includes such contents : the category magnitude and proportion of the amount of tax dodging crime the calculation of the total accumulative amount and so on .

偷税 罪数额的立法规定包括以下内容：偷税罪数额的种类、大小及比例、累计计算等。

The Investigation of Tax Dodging by the Company Run by Foreign Capital

外资企业 偷税犯罪侦查

In fact the tax-involved cost can be saved by making out a lawful and reasonable taxation plan other than by not paying tax paying less tax tax dodging and tax cheating .

而涉税成本的节约，并不是通过不交税、少交税、 偷税、骗税等手段达到的，而是通过合理、合法的税收筹划来实现的。

Some Reflections on Perfecting the Legislation about Tax Dodging

完善我国 偷税罪立法的几点思考

Tax dodging is one of the most common crimes of harming tax collection order .

偷税 罪是危害税收征管秩序罪中最为常见的一种犯罪。

Studies on methods and measures for overseas investments of China are growing steadily these years but little stress is laid on how international enterprises of China exercise tax dodging .

近来我国对海外投资的方法、措施等研究较多，但对中国 跨国企业如何进行国际 避税 的 探讨却重视 不够。

Considering the two factors the probability of successful audit and the reputation loss of tax dodging this paper analyzes the repeated game equilibrium between tax administration and taxpayers .

根据这种 信息 不对称 现象，在考虑 税务机关稽查成功的概率及应税企业 偷 漏税 行为所带来的诚信损失这两个变量的基础上，进行税收征管的多重博弈分析。

Tax dodging is a commonplace social phenomenon especially in developing countries .

逃税是一种普遍的社会现象，尤其在发展中国家更为严重。

An Economic Analysis of Tax Dodging

逃税 行为的经济学分析

Typically the result of this perfectly legal tax dodging is what we economists call deadweight loss and what normal people might call a pointless waste .

一般来说，我们经济学家将这种完全合法 避税的结果称为无谓损失，而一般人称之为无意义的浪费。

Enhance Citizens ' Sense of Paying Taxes Stop Tax Dodging and Evasion

增强公民纳税意识杜绝 偷税漏税行为

There have been issues about international dodging tax since the organization of transnational cooperation coming into being . Transfer pricing has been one of most important method of dodging tax . And it comes to be the focus of domestic and international legislation and supervision .

从跨国企业这一组织形式诞生开始，国际 避税问题就一直存在.转让定价作为国际 避税的主要手段，已经成为国内外监管和立法研究的重点。

The vacancy in the management during coal conveying increases the possibility of tax dodging and evasion which causes losses to the state economy .

煤矿运输管理中的漏洞使 偷税漏税的可能性增大，给国家经济造成损失。

Tax dodging seems to be a big problem in the country as well .

逃税 漏税似乎也是这个国家面临的重大问题。

John McCain ( Rep. Ariz. ) after a bout of tax dodging rhetoric wanted to know why his iPhone was constantly updating its apps .

约翰•麦凯恩（亚利桑那州共和党议员）在大谈了一通 逃税之后，想知道自己的iPhone为何老是在更新应用。

At the same time the cost of tax collection and management is still on a high lever reaching 5 % - 6 % . But tax dodging and evasion are still prevalent in China .

同时，我国的税收征管成本居高不下， 税收征管成本率已经达到了5%&6%左右，而偷 逃税现象仍然很严重。

With the development of market economy various new means of tax dodging and evasion have been emerging in great number .

随着市场经济的发展，新的 偷税 行为、偷税方式不断涌现。