<Abstrcat> The imperfections of tax system, such as ambiguity and undefinition of tax system, excess and uneveness of tax burden and unrationalization of value added tax system, are the essential reason causing tax evasion.
制度的不完善是引发偷税问题的重要原因,具体而言包括税收制度的模糊性与不确定性、税负过重与税负不均,增值税设计不合理等方面。
In this paper, tax evasion is regarded as a "productive" activity, and a part of firm s product function.
从分析企业偷税行为的机理入手，把偷税行为作为一种企业的“生产”活动纳入企业的生产函数，并通过构建征纳双方关联的偷税模型，认为税收征管信息系统的完善固然重要，是解决企业偷税的根本环节，但基于中国现行税收征管的信息系统现状，决定了对于中国，目前更为重要且紧迫的问题应是抑制偷税，而不可能等到信息系统完善之后才进行。
Nowadays,there has been tax dodging by some companies run by foreign capital in our nation,and the number of that has been growing sharply.
近年来,外资企业中一些不法分子的偷税行为逐渐浮出水面,而且呈发展壮大之势,其危害是十分严重的。
The Case of Evading Tax of Wang DongWen——Strengthening The Avility of Levy And Management of Personal Income Tax, Adjusting Personal Income Effectively.;
《案例》：王东文偷税案——加强个人所得税征管，有效调节个人收入
To counter some existence mistaken knowledges in enterprise rational avoidance tax at present,distinguish between rational avoidance tax and evading tax is briefly introduced,eight methods in common use for enterprise rational avoidance tax is expounede.
针对当前企业进行合理避税中存在的一些错误认识,简要介绍合理避税与偷税的区别,并就企业进行合理避税常使用的8种方法进行了论述,以使企业在使用这些方法时把握前提、界线和尺度,防止和避免由于使用合理避税不当转变为偷税的情况。
It also probed the situ-ation of tax evasion in professional soccer clubs and tried to put forward its countermeasures.
分别就我国在役运动员和教练员的工资、奖金、出场费、广告收入和经营收入从相应的税收政策、政府措施、纳税人行为进行剖析,并指出在职业足球俱乐部中存在的运动员个人所得偷税漏税现象,提出相应对策。
Our country corporal punishment there exists a lot of legislation defects in the regulation committing a crime to crime of tax evasion "repeated administrative penalty" setting up a standard,neither,accords with tax administration reality,is difficult to handle in practice.
我国刑法对于偷税罪"二次行政处罚"犯罪成立标准的规定存在诸多立法缺陷,而且不符合税收征管实际,在实践中难以操作。
Go against the boundary having committed a crime composing theory,having mixed up crime of tax evasion and having cheated export tax refund of crime.
学界对此行为性质产生争议的根本原因在于我国刑法第204条第2款的规定立法本意有误;违背犯罪构成理论,混淆了偷税罪与骗取出口退税罪的界限;违背罪刑相适应原则;违背禁止分割评价的定罪原则;违背罪数理论;是立法随意的表现。
The research on objective aspect of crime of tax evasion helps distinguish crimeand non-crime, this crime and other crime.
研究偷税罪客观方面有助于正确区分罪与非罪、此罪与彼罪的界限。