countervailing tax meaning in Chinese

反补贴税
平衡税

The impacts of the tax contexts on the tax administration in the sovereign states are mainly reflected as follows : first , a s the increasingly severe tax competition between countries substantially is making different tax systems more convergent , international tax evasion and tax avoidance may decrease and the costs of tax administration may be reduced . second , because the issue of international tax evasion and tax avoidance is becoming more and more acute , most countries in the world are not only paying more attention to the tax administration and countervailing tax avoidance , but also trying to seek international cooperation in the tax administration
主权国家税收环境的变化对税收征管的影响主要反映在以下几个方面：首先，国家间日益激烈的税收竞争导致各国税制明显趋同，从而有利于减少跨国逃避税和降低税收征管成本；其次，日益严重的国际逃避税促使各国加强征管、加大反避税力度，并积极寻求国际税收征管合作：其三，迅速发展的电子商务使税收征管面临考验。