问题 问答题 简答题

简述防止国际逃税与避税的法律措施?

答案

参考答案:

(一)管制国际逃税与避税的国内法措施

1.一般国内法措施:

①加强国际税务申报制度

②强化税务审查制度

③实行评估所得制度

2.特别国内法措施:

①防止跨国关联企业利用转移定价逃避税的措施

②防止利用避税港避税的措施

③防止资本弱化逃避税收的措施

④防止跨国纳税人滥用税收协定逃避纳税的措施

(二)防止国际逃税与避税的国际法措施

1.建立国际税收情报交换制度。

2.在双重征税协定中增设反滥用协定条款

3.在税款征收方面的相互协助

单项选择题

Turkey’s Bodrum peninsula is different. The tourist boom in this part of the world (1) turned some small villages into resorts yet left neighbouring beaches undisturbed, making it quite (2) southern France or the Spanish Coasts where few stretches of coastline are undevelopeD.
The (3) for this happy set of circumstances is simple. For thousands of years, travel here (4) easier by boat than by lanD.So when mass tourism arrived in the (5) 1980s, there was no coast road for ribbon development to follow. So the peninsula, just (6) hour from Bodrum airport, has not become one long littoral of resort.
The building (7) new hotels has mainly been confined to places easily reached by then relatively (8) roads. Such ease of access has made Gumbet, near Bodrum, a busy resort, while the little fishing village of Gumusluk, 12 miles further west and only recently reachable by (9) , remains tranquil and undisturbeD.
It’s worth thinking carefully about location when planning a family (10) on the peninsulA.Choose a place that is centrally located, preferably out of earshot (11) Bodrum town’s "lively"—which means nosy—nightlife, and you can then use (12) area’s comfortably small scale to your advantage. Today’s new roads mean most places can (13) reached in under an hour by taxi or the ubiquitous dolmus-minibus.
The (14) of facilities at the Tamarisk Beach Hotel near the small village of Ortakent makes (15) a good base. The family-run hotel—rooms and suites are in two-storey buildings (16) by palm trees and flowers in terracotta pots—sits above its own sandy (17) beach, shaded by tamarisk trees and sheltered by nearby islands.
The hotel is (18) child-friendly, too. Children, from infants up to young teenagers, can take part in a (19) of games and activities that include tuition in windsurfing, dinghy (20) catamaran sailing.

When mentioning media, the Secretary-General meant that media play the role of______.

A.investing funds in tourism development

B.making advertisements for tourism industry

C.spreading the message of Tourism Enriches campaign

D.stimulating economic activities

单项选择题