Criminal law about convicting and sentencing the act of tax evasion provides double standards,namely the amount of tax evaded and the percent of total taxes payable.
《刑法》关于偷税行为的定罪与量刑的规定,设定了偷税数额及偷税数额占应纳税额百分比双标准。
When the taxpayers are facing with the decision whether they should declare their income to the government and how much they should declare, which factors will affect their decisions? Based on the Allingham-Sandmo-Yatzhaki Tax Evasion Model, the tax rate, audit probability, penalty rate and taxpayers’real income are included.
本文以国外分析逃税行为的经典理论Allingham-Sandmo-Yatzhaki模型为基础,加上逃税行为可能带来的社会心理成本因素,并且假定纳税人是厌恶风险的,税率、逃税行为被税务机关审查出的概率、逃税罚款率以及心理成本系数是外生的,建立预期效用最大化模型,列出纳税人的逃税条件,并且分析模型中的各个变量与纳税人申报的收入之间的关系。
All acts of tax evasion and tax fraud
各种偷税、骗税和逃税行为
By strengthening tax collection and management according to law and cracking down on all forms of tax evasion and tax fraud, we will ensure that all taxes due are collected without exception.
依法强化税收征管,严厉打击各种偷逃骗税行为,做到应收尽收。
tax evasion, tax fraud, and refusal to pay taxes
偷税、骗税、逃税、抗税
Unremitting efforts must be made to combat such crimes as tax fraud and evasion, evading foreign exchange control, obtaining foreign currency through deception, pyramid selling and smuggling.
坚持不懈地打击各种骗税、偷税、逃汇、骗汇、传销和走私等违法犯罪活动。
Personal Income Tax: Analysis on the Tax Evading based on the Game Theory;
个人所得税:基于博弈论的偷逃税行为分析
We must severely crack down on tax evasion, tax fraud, money laundering, smuggling and other illegal and criminal activities.
严厉打击偷逃骗税、钱和走私等违法犯罪活动。
Severe punishment should be imposed on such behaviors as manufacturing and selling counterfeits, evading tax by deceit and other means, economic fraud, and evading and failing to pay debts in vile means.
依法严厉打击制假售假、偷税骗税、经济欺诈、恶意逃废债务等行为,创造良好的市场秩序。
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
The act of concealing the source of funds for the purpose of tax evasion and fraud.
为达到逃税和欺骗的目的而隐瞒资金来源的行为。
So, see not hard, this kind of behavior inputs evade taxes!
那么,不难看出,这种行为输入偷税!
fight against BriBery and tax evasion
反对行贿、偷税漏税
Effect of Tax Rate, Government Expenditure and Taxation Supervisor on Tax Evasion;
论税率、政府支出与税收监管对逃税行为的影响
a crack-down on tax evasion
对逃税行为的严厉打击.
The illegal attempt by a taxpayer to avoid paying his or her taxes.
纳税人企图逃避纳税的非法行为。
Taxes can be further categorised as proportional, progressive or regressive.
税种能进一步被划分为比例税、累进税和累退税。
Nothing is certain But death and taxes.
人生在世死难逃,偷税漏税办不到。
Perfecting the Exchange of Tax Information and Cracking Down on International Tax Avoidance;
加强税收情报交换 打击国际偷逃税
On the Differences and Relations between Administrative Punishment and Criminal Liability Investigation Concerning Tax Evasion
论偷逃税行为的行政处罚与刑事责任追究之区分与衔接
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