| 单词 | Tax evasion |
| 释义 | 逃稅 Blatant, contrived or artificial arrangements which are carried out primarily to obtain a tax benefit and without any genuine commercial reason. Tax evasion involves breaches of the law or the skilful exploitation of loopholes in the law for the specific purpose of evading taxes. In an arrangement of tax evasion, the financial position of the taxpayer is unaffected, save for the costs of devising and implementing the arrangement, and by the arrangement the taxpayer seeks to obtain a tax advantage without suffering that reduction in income, loss or expenditure which other taxpayers suffer and which the Legislature intended to be suffered by any taxpayer qualifying for a reduction in his liability to tax: Yick Fung Estates Ltd v CIR [1998] 4 HKC 700. It is an offence to wilfully with intent evade or assist any other person to evade tax and (1) omit from a return made under the Inland Revenue Ordinance any sum which should be included; or (2) make any false statement or entry in any return made under the Inland Revenue Ordinance; or (3) make any false statement in connection with a claim for any deduction or allowance; or (4) sign any statement or return furnished without reasonable grounds for believing the same to be true; or (5) give any false answer whether verbally or in writing to any question or request for information asked or made in accordance with the provisions of the Inland Revenue Ordinance; or (6) prepare or maintain or authorise the preparation or maintenance of any false books of account or other records or falsify or authorise the falsification of any books of account or records; or (7) make use of any fraud, art, or contrivance whatsoever or authorise the use of any such fraud, art, or contrivance: Inland Revenue Ordinance (Cap 112) s 82(1). 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. However, it is not necessary to show intention to make permanent default: R v Deap [1955] 1 WLR 658. See also Allowable deduction; Assessable income; Incurred; Tax avoidance; Tax planning. 主要為獲得稅務利益及在沒有任何真正的商業理由的原因下，進行公然的、人工作成的或人為的安排。逃稅牽涉違法或為明確的逃稅目的而有技巧地利用法律漏洞逃稅。在逃稅安排中，除設計及實行有關安排的費用外，納稅人的財務狀況不受影響，此外，透過有關的安排，納稅人尋求在沒有蒙受減少收入、損失或開支的情況下，獲得稅務利益，但其他納稅人會蒙受該等損失， 而立法機構則擬由任何符合在其稅務法律責任扣減的納稅人蒙受：Yick Fung Estates Ltd v CIR [1998] 4 HKC 700。任何人蓄意意圖逃稅或蓄意意圖協助他人逃稅而(1) 在根據《稅務條例》須提交的報稅表中漏報任何原應申報的款項；或 (2) 在根據《稅務條例》提交的報稅表中作出任何虛假的陳述或記項；或 (3) 在申索任何扣除或免稅額的有關方面，作出任何虛假的陳述；或 (4) 在提交的任何陳述或報稅表上簽署，而該陳述或報稅表是該人無合理理由相信屬實的；或 (5) 對按照《稅務條例》的規定而提出的問題或提出索取資料的請求，給予虛假的口頭或書面答覆；或 (6) 擬備或備存或授權他人擬備或備存任何虛假的帳簿或其他紀錄，或偽造或授權偽造任何帳簿或紀錄；或 (7) 使用或授權使用任何欺騙手段、詭計或手段，即屬犯罪：《稅務條例》（第112章）第 82(1)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：alkyard, VanderWolk & Chow Hong Kong Tax Law, Cases and Materials（第3版，Butterworths）第324頁。但無須顯示作出永久欠繳的意圖：R v Deap [1955] 1 WLR 658。另見 Allowable deduction; Assessable income; Incurred; Tax avoidance; Tax planning。 |
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