“Illegal non-payment of tax is ”“tax evasion ”“.”

“不合法的不上税是”“逃税”“。”

2. Evading taxes and defrauding the revenue service; II.Tax evasion

(二)偷税、逃税的;

(5)Other acts of foreign exchange evasion .

(五)其他逃汇行为。

1. Evading foreign exchange controls and obtaining foreign exchange by fraud; I.Evasion of exchange control

(一)逃汇、骗购外汇的;

Colonial officials.ordered to enforce unpopular enactments,tended to temporize,to find excuses for evasion (J.H.Parry)

被命令来执行不受欢迎法案的殖民地官员们倾向于敷衍了事，去寻找逃避的理由(J.H.帕里)

A Study of Tax Evasion Practice of Civil Enterprises: A Game Theory Perspective

博弈论视角下民营企业偷漏税行为研究

Failing to pay taxes or pay less, or evading taxes exceeding 10 percent but less than 30 percent of payable taxes, or evading taxes again after two administrative sanctions for tax evasion

不缴或者少缴应纳税款，偷税数额占应纳税额的百分之十以上不满百分之三十并且偷税数额在一万元以上不满十万元的，或者因偷税被税务机关给予二次行政处罚又偷税的

Both business households of taxation on audit of accounts and business households of taxation at regular intervals in fixed amount should declare and pay tax truthfully according to law, non-declaration, untruthful declaration or failure to declare the adjusted fixed amount exceeding a certain range of the fixed amount, once investigated and verified, shall be handled as tax evasion .

查帐征收户和定期定额征收户均应依法如实申报纳税，不申报、申报不实或者超过定额一定幅度未申报调整定额的，一经查出按偷税处理。

He kissed off all raps except the one for income tax evasion

除了逃避所得税外，他把其他罪责都推得一干二净。

The　tax　authorities　shall,　in addition to pursuing the repayment of the tax　refund　the　enterprise　or institution has fraudulently obtained, impose a punishment　in　accordance with the provisions　set　forth　in　Paragraph　1　of　Article　5　of　the Supplementary　Provisions　Concerning　the　imposition　of　Punishment　in Respect of Offenses of Evasion of Tax and Refusal to Pay　Tax.

除由税务机关追缴其骗取的退税款外，依照关于惩治偷税、抗税犯罪的补充规定第五条第一款的规定处罚

The tax authorities shall, in addition to pursuing the payment of the tax underpaid, impose a punishment on the　taxpayer　in　accordance with the provisions set forth in Article 2 of the Supplementary Provisions Concerning the Imposition of Punishment in Respect of Offenses of　Evasion of Tax and Refusal to Pay Tax.

除由税务机关追缴欠缴的税款外，依照关于惩治偷税、抗税犯罪的补充规定第二条的规定处罚

An Analysis of the Phenomenon of Premium Evasion in Our Country’s Social Endowment Insurance

从缴费主体和制度本身看我国的社会养老保险逃费现象

However, there also exist a number of problems in the process of the development of the self-employed private economy, especially the phenomena of no account to audit and incomplete accounting books in business operations and disorder in financial management are quite common, and the question of state tax evasion is outstanding which have aroused the concern of the whole society.

但是，在个体、私营经济发展过程中也存在一些问题，尤其是经营活动无帐可查或帐册不全、财务管理混乱的现象比较普遍，偷逃国家税收的问题突出，已引起全社会的关注。

But every now and then the evasion , the refuge of her dreamworld, wouldn’t work

但是这种逃避，躲到她自己的梦境里去，往往是不济事的。

Article 38 Those who commit one of the following acts of foreign exchange evasion shall be ordered by foreign exchange administrations to recall their foreign exchanges within specified periods of time, forced to exchange the money, and asked to pay fines amounting to more than 30 per cent and below five times the foreign exchange they have evaded, or affixed with legal responsibilities if they commit crimes:

第三十八条有下列逃汇行为之一的，由外汇管理机关责令限期调回外汇，强制收兑，并处逃汇金额30 % 以上5倍以下的罚款;构成犯罪的，依法追究刑事责任:

Article 55 Cases concerning tax evasion resulting from violation of invoice management regulations shall be dealt with in accordance with the Law of the PRC for Tax Management.

第五十五条对违反发票管理法规造成偷税的，按照《中华人民共和国税收征收管理法》处理。

Article 55. A taxation authority may pursue tax payments over an unlimited period in a case where a tax payer, tax withholding agent or other parties concerned use tax evasion means to not pay taxes or to pay an insufficient amount or to fraudulently obtain a tax rebate.

第五十五条纳税人、扣缴义务人和其他当事人因偷税未缴或者少缴的税款或者骗取的退税款，税务机关可以无限期追征。

Article 107 “Tax evasion ” mentioned in Article 25 of the Tax Law means the illegal actions of a taxpayer who has intentionally violated the provisions of the Tax Law such as by: falsifying, altering or destroying account books, receipts or accounting vouchers; falsely itemizing or overstating costs and expenses; concealing or understating taxable income or receipts; or avoiding taxes or fraudulently recovering taxes already paid.

第一百零七条 税法第二十五条所说的偷税，是指纳税义务人有意违反税法规定，涂改、伪造、销毁票据、记账凭证或者账簿，虚列、多报成本、费用，隐瞒、少报应纳税所得额或者收入额，逃避纳税或者骗回已纳税款等违法行为。

The Homogenizing Phenomena of the Metropolis’s Newspaper and Evasion of This

都市类报纸的同质化现象及其规避

Where a local people’s government supports and winks at evasion and rejection of financial debts in the restructuring of enterprises, the leading official concerned shall be investigated for his responsibility.

对地方人民政府支持、纵容改制企业逃废金融债务的，要追究地方人民政府有关领导人的责任。

A crack-down on tax evasion

对逃税行为的严厉打击

The Scale of Tax Evasion in Underground Economy and Open Economy in China: Measurement and Implications

对我国地下和公开经济中税收流失规模的测算及启示

Upon discovery of any deceptive declaration of the used mechanical and electric products imported or evasion of state administration over such products

对于不如实申报进口旧机电产品，逃避国家对进口旧机产品电管理的，一经发现

A six-month suspension of the foreign trade license or the international forwarding license for one single commodity or one single business item imposed on three violations in two years or on evasion , through smuggling, of a tax ranging between.

对在两年内出现三次违规行为,或走私偷逃应交税款50万无人民币以上、不满100万元人民币的企业,轶其6个月单项商品或单项业务的对外贸易经营许可证或国际货运代理经营许可证。

Fight against bribery and tax evasion

反对行贿、偷税漏税

It is the obligation of every citizen to fight against illegal activities in commercial economy, such as bribery, tax evasion , theft of state property, jerrybuilding and stealing economic information from government sources.

反对行贿、偷税漏税、盗窃国家资材、偷工减料、偷窃国家经济情报等商业经济中的违法行为，是每一个公民的义务。

According to the agreement between the government of PRC and the government of Licensor’s country for the reciprocal avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

根据中华人民共和国政府与许可方国家政府签订的避免双重征税和防止偷逃所得税的协定

Corporate Tax, Corporate Tax Evasion and the Optimal Export Trade Policy

公司税、租税逃漏与最适出口贸易政策

Design, Pricing and Risk Evasion of ELPs

股票挂钩产品的设计、定价和避险原理

On Restriction and Balance between Evasion of Law and Autonomy of Will in International Commercial Contracts

国际商事合同中法律规避与意思自治的制约与权衡

tax evasion

偷漏税, 避税 ,漏税,逃避税收,逃税,偷税

evasion lap

缺垫纱

flak evasion

高射炮火回避,反高射机场

immune evasion

n.免疫逃避

Evasion of Law

法律规避

evasion of duty

n.逃税

area of evasion

避航区

optimal evasion

最佳回避

evasion strategy

回避策略

evasion manoeuvre

规避机动

evasion and escape

n.回避和逃避

surveillance evasion

规避监视，逃避监视

evasion of registration

逃避登记

pursuit evasion problem

n.追逃问题

nongenuine evasion of law

非真正的法律规避

differential evasion game

微分规避对策

evasion of legal sanction

逃避法律制裁

escape and evasion graphic

n.侦察行动图

evasion of foreign exchange

n.逃汇

uniform marriage evasion act

统一婚姻规避法

evasion of reform through labor

逃避劳动改造

evasion of liability by deception

通过欺骗手段逃避债务

crime of evasion of military service

军人逃离部队罪

stochastic linear pursuit-evasion game

随机线性—-逃对策

prevention of double taxation and tax evasion

避免双重征税和防止合理漏税

tax evasion and refusal to pay taxes by violent means

偷税、抗税犯罪

administrative punishment for evasion of foreign exchange

逃汇行政处罚