“tax avoidance”的概念、定义、翻译、参考文献-科学参考

单词	tax avoidance
释义	tax avoidance Encyclopedia 法学税法释 tax avoidance避税税收逃避行为之一，有广义和狭义之分。广义的避税，指为了规避税法、避免纳税义务成立而采取的各种正当的和不正当的行为，包括节税和狭义的避税。狭义的避税，指相关主体为了降低或者免除税收负担，利用税法规定上的漏洞而实施的避免纳税义务成立的各种行为。又称税收规避。
随便看	higher-order curve higher-order derivative higher-order effect higher-order equation higher-order factor analysis higher-order field higher-order group higher order harmonic higher-order infinitesimal higher-order infinity higher-order isotropy group higher-order iteration higher order logic higher-order logic higher-order logical calculus higher-order mode higher-order model higher-order model theory higher-order moment higher-order partial derivative higher-order phase transition higher-order predicate calculus higher-order predicate logic higher-order ramification higher-order spectrum

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