反避税条款 meaning in English
anti-avoidance clause
anti-avoidance provision
Examples
- In tax - planning , taxpayers personally or tax agents entrustedly work out tax plans and take them into practice for maximizing post - tax profits by the way of deliberately arranging production 、 business and financial activities with the permission of taxation law and anti - avoidance rule . tax - planning is different from tax evasion 、 tax avoidance and tax saving
税收筹划是纳税人自行或委托代理人在税收法律许可和反避税条款允许的范围内，通过生产经营和财务活动的安排，来实现纳税最优化（即税后利益极大化）的经济行为。