| 单词 | Tax avoidance |
| 释义 | 避稅 A scheme or arrangement where a taxpayer enters into a transaction that complies with the letter of the Inland Revenue Ordinance (Cap 112) but has the effect of conferring a tax benefit on a person and is one that is entered into or carried out for the sole or dominant purpose of enabling the person, either alone or in conjunction with others, to obtain a tax benefit, being the avoidance or postponement of the liability to pay tax or the reduction in the amount thereof: Inland Revenue Ordinance (Cap 112) s 61A. It is a course of action designed to conflict with or defeat the intention of the legislature and not the acceptance of an offer of freedom from tax which the legislature has deliberately made: IRC v Willoughby [1997] 1 WLR 1071. In the area of tax avoidance, the courts are not confined to purely a literal interpretation but consider it important to take into account the context, scheme and purpose of the legislation: Craven v White [1989] AC 398, [1988] 3 All ER 495 (HL). An assistant commissioner of the Inland Revenue Department may assess the tax liability of such person in an applicable case of tax avoidance as if the transaction in question or any part thereto has not been entered into or carried out or in some other manner to counteract the tax benefit which would otherwise be obtained: s 61A. Tax avoidance is distinguished from tax evasion because the avoidance does not involve active or passive default by the taxpayer: Halkyard, VanderWolk & Chow Hong Kong Tax Law, Cases and Materials (3rd, Butterworths) p 324. Also known as ‘Tax mitigation’. See also Assessable income; Tax evasion; Tax planning. 指在避稅計劃或安排下，納稅人訂立遵循《稅務條例》（第112章）的交易，但該項交易會將稅項利益授予某人，並且認為訂立或實行該項交易的人或該等人之一訂立或實行該項交易的唯一或主要目的，是使該有關人士單獨或連同其他人能夠獲得稅項利益，以作為避免或延遲繳稅或減少稅額的法律責任：《稅務條例》（第112章）第61A條。避稅是用以消除立法機構意圖的行為過程，而非對免繳立法機構特意訂定稅項的要約的承約：IRC v Willoughby [1997] 1 WLR 1071。就避稅而言，法院不會僅受制於從文字上解釋法例之規則，但亦認為須考慮有關法例的文意、計劃及目的：Craven v White [1989] AC 398, [1988] 3 All ER 495（上議院）。稅務局助理局長可在《避稅條例》適用的情況下評定有關人士的繳稅法律責任，猶如該項交易或其任何部分不曾訂立或實行一樣；或以助理局長認為適合的其他方式評定，用以消弭從該項交易中原可獲得的稅項利益：第61A條。避稅有別於逃稅，因為避稅並不涉及納稅人積極或消極的欠繳：Halkyard, VanderWolk & Chow Hong Kong Tax Law, Cases and Materials （第3版，Butterworths） 第324頁。另稱「減輕稅項」。另見 Assessable income; Tax evasion; Tax planning。 |
| 随便看 |
|
法律词典收录了8080条英汉双解法律词条，基本涵盖了常用法律英语单词及短语词组的翻译及用法，是法律学习的有利工具。