tax loss

Companies should get some tax benefits while they're in a loss position.

处在亏损情况下的公司应该得到赋税方面的优惠待遇.

Tax loss control has become a general concern of all levels of government, tax departments, experts and scholars.

治理税收流失是各级政府、财税部门和专家学者普遍关心的问题。

How to find out the cause of tax loss and estimate the size of it, and take some measures to avoid and control the taxation loss, has always been an issue concerned by various seats and economists.

如何找出税收流失的原因并对税收流失的规模加以估测，进而采取有效措施防止和控制税收流失一直为世界各国的政府和经济学者所关注。

Nowadays the compliance level of taxpayers in EC has greatly decreased and considerable tax loss has arisen in China due to lack of effective measures of tax administration in EC.

目前，由于我国对电子商务还缺乏有效的税收征管措施，导致电子商务中纳税人的遵从水平大大降低，引起了相当可观的税收流失。

This kind of selling enables an investor to take advantage of a tax loss for this year.

这种卖出令投资者可以充分利用今年的税损。

The loss of tax revenue in many areas is getting higher.

很多地域的征税收入流失越来越严重.

Game theory as a solution to conflicts of interest mathematical methods, give us to solve the real estate industry tax loss provides a new and more scientific research method.

博弈论作为一个解决利益冲突的数学方法，给我们解决房地产业税收流失问题提供了新的和更加科学的研究方法。

While in our country the tax loss carryforward without the exceptional accounting procedure.

我国税法与会计中规定企业经营亏损抵后但在进行亏损弥补时，不做单独会计处理。

For five consecutive years, the real estate industry has become the focus of the inspection industry. The black hole of the tax loss of the real estate has also been unveiled gradually.

房地产行业已经连续五年成为稽查的重点行业，房地产税收流失的黑洞也渐渐被揭开。

The fourth part analyzes the ways of foreign-related tax loss in some case studies, included transfer pricing, thin capitalization, tax havens and so on.

第四部分采用案例分析的方式对涉外税收流失的手段进行了分析，包括转让定价，资本弱化，避税地避税等手段。

However, tax loss deluges in the collection and management of personal income tax due to several reasons, which makes its role of regulating income distribution not be well played.

但是由于诸多因素，在个人所得税征收管理过程中存在大量税收流失现象，而且其调节社会收入分配的功能尚未得到充分发挥。

So we can use game theory to study and solve tax loss problem.

所以可以用博弈的思想来研究甚至解决税收流失的问题。

However, after the reform of VAT in 1994, rampant crimes in VAT have resulted in great tax loss.

但是在1994年我国增值税改革并采用专用发票扣税法后，针对增值税的违法犯罪活动一直比较猖獗，造成了巨额税收流失。

Causes of Tax Loss

浅仪税收流失的成因

According to statistics, the tax loss from tax avoidance of the multinational companies in China reaches 30 billion RMB each year.

据统计，我国每年因为跨国企业的避税行为而流失的应收税款超过三百亿元人民币。

It is the existence of the above factors, have led to the present agricultural industry tax loss value added tax is heavier, industry tax rate is low, it is necessary for the current agricultural industry VAT tax policy adjustment.

正是以上因素的存在，导致了目前农产品企业增值税税收流失较重，行业税收负担率较低，因而有必要对目前的农产品增值税税收政策进行调整。

Factor Analysis of Personal Income Tax Loss

实施型个人所得税税收流失的因素分析

The harm of the tax loss to our national economy is also analyzed.

并分析了税收流失对我国国民经济的影响和危害。

The third part analyzes the causes of foreign related tax loss. On the theoretical aspect, the motivation and impact factors of tax avoidance are analyzed by A-S models.

第三部分对涉外税收流失的成因进行了分析，理论方面主要通过A-S模型以及模型扩展对外资企业的避税动机和影响因素进行分析。

The tax loss is in fact a transaction cost in the framework of financial trading.

从财政交易制度框架内看，税收流失其实是一种交易成本。

The tax revenue loss is an economic phenomenon accompanied with tax.

税收流失是与税收相伴相随的一种经济现象，随着税收流失在全球的泛滥和猖獗，它已成为世界各国政府普遍关注的焦点。

Thirdly, it can administer the loss of tax revenues, and maintain the national benefit in tax.

三是有利于治理税收流失，维护国家的税收利益。

Chapter three is foreign tax loss of characteristic and legal control for reference.

第三章，国外税收流失法律控制的特点及其借鉴意义。

A Model of Tax Loss about the Tax Collector

一个基于征税人视角的税收流失模型

Commercial bribery to commodity economy development brings adverse effect, the commercial bribe behavior artificially distort competition essence, disruption of the rational allocation of resources, resulting in the national tax loss, damage to the environment of investment.

商业贿赂给商品经济发展带来不利影响，商业贿赂行为人为扭曲了公平竞争的本质，破坏了资源的合理配置，造成国家的税收大量流失，损害了投资环境。

If analogize, central finance a year only cigarette consumption tax is about loss a few yuan.

若以此类推, 中心财政一年仅卷烟消费税就要损失几十亿元.

The gain and loss in process of the reform of the social insurance tax is disequilibrium.

社会保险费改税付出的代价和取得的效益在整个制度变迁的进程中的分布将会是不均衡的.

Therefore, management of constants should be studied and identified, in particular the core constant, the rate of tax loss or the tax levy rate.

因此，应研究确定印花税的管理常量，尤其是税收流失率或征收率这一核心常量。

There is a multiple principal agency relation in the tax loss process among the tax payer and government, the government and tax payer, and the government, the tax authority and the tax collectors.

同时，税收流失也表现为征税中存在的纳税人与政府、政府与纳税人以及政府、税务机关与税务人员三种委托代理问题。

Using the analysis models of the theory of the new institutional economic system and game theory, the thesis discusses the negative effect and economic origin cause of the tax loss of real estate in our country.

运用了国外的新制度经济学派的理论和博弈论的分析模型，对我国房地产税收流失的负面效应和经济成因进行了探讨。