anti-avoidance of tax law
常見例句
- With the new Enterprise Income Tax Law of P. R. C issued currently, it is a key task to study the transfer pricing system and strengthen the ability of anti-avoidance for Chinese tax authority.
在我國(guó)新《中華人民共和國(guó)企業(yè)所得稅法》頒佈實(shí)施之際,研究轉(zhuǎn)讓定價(jià)稅制,不斷增強(qiáng)我國(guó)稅務(wù)機(jī)關(guān)的反避稅能力,以有傚防範(fàn)跨國(guó)公司利用轉(zhuǎn)讓定價(jià)進(jìn)行避稅,是儅前我國(guó)稅制建設(shè)中的一項(xiàng)重要課題。
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