false tax meaning in English
瞒税
虚税
Examples
- Taxpayer : what about the punishment in the case of false tax return
纳税人：如果申报不实怎么办？ - These punishments also apply to the taxpayer that report false tax return after receiving administrative penalties twice or more
这个规定也适用于有过两次行政处罚又虚假申报的情况。 - Tax assessment is to prevent false tax returns effective means , it must use scientific and the technological means and methods , object to the assessment of the tax - related indicators for comparison and analysis , with abnormal fluctuations , as taxpayers to declare tax assessment is true , accurate reference
摘要纳税评估是防止虚假纳税申报的有效手段，它必须借助科学的技术手段和方法，对评估客体的各项涉税指标进行比较和分析，以其异常波动程度，作为评定纳税人申报税款是否真实、准确的参照。 - I stress on three requests to the objective aspects of the crime of evading taxes . the first is the illegality of the action , which includes the break of tax material law and the tax procedural law . the second is the statute of the actions and means , which is only within the circumstances that " the taxpayer obtains the taxation by the means of forging , altering , concealing or destroying account books and vouchers for the accounts without authorization , or overstating or omitting or understating incomes in account books , or refusing to file his tax returns after the tax authorities have notified him to do so or filing false tax returns or export declaration or by other deceptive means .
着重论述偷税罪客观方面的三项要求：一是行为的违法性，包括违反税收实体法和税收程序法；二是行为手段的法定性，即仅限于“伪造、变造、隐匿、擅自销毁帐簿、记帐凭证，在帐簿上多列支出或者不列、少列收入，经税务机关通知申报而拒不申报，进行虚假的纳税申报，以假报出口或者其他欺骗手段骗取” ；三是行为量化标准的法定性，即必须同时满足法律规定的绝对数和相对数两条件。 - Also , unlike other white collar crime violations which concern ongoing violations ? embezzlement , bank fraud , mail fraud ? tax law violations are not consummated until the filing ( or non - filing ) of the false tax return or the non - payment of the taxes , often months ( or even years ) after the income was received or the fraudulent documents or records to support the violation were prepared
而且不像其他白领犯罪那样集中指向持续性犯罪，比如侵占、银行诈骗和邮政诈骗，税收犯罪只有在虚假的纳税申报表、未填报纳税申报表或未支付应纳税款行为发生时才是始终了，而这往往发生在取得收入或者准备好掩盖犯罪的文件或纪录几个月或几年之后。