avoidance motive meaning in Chinese
回避动机
Examples
- For businesses which commence before 1 april 1974 , a basis period of 12 months should be maintained for all years of assessment unless there is tax avoidance motive
如公司在1974年4月1日前开始营业，所有课税年度的评税基期应为12个月，但由于规避缴税理由而作出更改则属例外。