税收逃避 [
shuì shōu táo bì]
tax dodge
- 它对于加强国际税收征管,减少税收逃避行为具有非常重要的作用。
It is very useful for enhancing international tax collection and administration and cutting down tax evading behaviors. - 联邦税收法典)第7201节(“企图偷逃税罪”)规定了故意企图偷逃税收或(逃避)缴纳任何税收为一项重罪。
Section 7201 (ATTEMPT TO EVADE OR DEFEAT TAX) makes it a felony willfully to attempt to evade or defeat any tax or the payment of any tax. - 法律原文是这样的:任何人故意以任何方式偷逃本法典所确定的税收或逃避缴纳,除处以法律规定的其他处罚外,(另)定为重罪,定罪后(个人)处以10万美元以下的罚金(公司50万美元),或处以5年以下有期徒刑,或者并科,并承担起诉费用。
The exact statutory language is as follows: Any person who willfully attempts in any manner to evade or defeat any tax imposed by this title or the payment thereof shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, shall be fined not more than $100,000 ($500,000 in the case of a corporation), or imprisoned not more than 5 years, or both, together with the costs of prosecution.
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