翻译：tax evasion

翻译 The Chinese tax authority has started investigations on tax evasion practices in the film and television industry. Any illegal activities uncovered will be punished in line with the law, the State Administration of Taxation said in a statement released on Sunday.

Federal tax evasion is a serious crime that places an unfair tax burden on those members of society who pay their fair share. To reduce the incidence of tax evasion, the government needs to prosecute a few high-profile individuals whose cases will receive substantial media attention. The argument above relies on which of the following assumptions?

A．The tax system is so complicated that even people who try to comply with it may inadvertently not pay some of their taxes.

B．The average citizen will be less likely to evade taxes after he or she sees a high-profile individual prosecuted for tax evasion.

C．Tax revenues collected from high-profile tax evaders will help to alleviate the unfair tax burden on honest citizens.

D．Although it is difficult to secure a conviction on a charge of tax evasion, if the government focuses its efforts on a small number of high-profile individuals, the odds of obtaining a conviction will increase.

E．While there is no universal measure for determining whether a taxation system is "fair" or "unfair," the current system was constructed by Congress to represent the societal priorities and values of the American people.

Home ownership would be far more inviting if

A．tax-evasion were rampant.

B．the real value of mortgages were lost.

C．renting a house were baffling.

D．inflation were out of control.

设A是n阶实对称矩阵.证明：存在实数c，使对一切x∈Rⁿ，有|x^TAx|≤cx^Tx.

听力原文： South Korean ROK tax authorities have asked government prosecutors to begin criminal investigations into six newspapers for alleged tax evasion. This, after tax officials' slapped record fines on local media last week. As Hyun-Sung Khang reports from Seoul, critics believe the tax audits are being used for political purposes.

South Korea' s tax authorities want six newspapers investigated for allegedly failing to pay hundreds of millions of dollars in taxes.

Among those to be investigated are owners and senior executives of three of South Korea' s main newspapers: The Choson Ilbo, The Donga-Ah Ilbo and The Joong-Ang llbo. Tax authorities accuse them of falsifying accounts, selling shares to family members at below market value and money laundering.

The move follows a highly controversial government-led tax audit of the country' s media. The probe results show 23 media organizations allegedly evaded almost 400-million in taxes from 1995 up to last year.

Tax authorities accuse owners and senior executives of' three of Republic of Korea' s main newspapers of three kind of crimes, except for what?

A．Falsifying accounts.

B．Money laundering.

C．Corruption,

D．Selling shares to family members at below market value.

A corporate taxpayer has under-reported its taxable revenue in 2002 and hence underpaid value added tax (VAT) and enterprise income tax (EIT). In 2014, the taxpayer was charged by the tax authority with committing an act of tax evasion in 2002.

Which of the following statements is correct?

A.The taxpayer must pay the additional taxes due, plus a late payment surcharge and a penalty

B.There is no need for the taxpayer to pay any additional taxes, late payment surcharge or penalty as the statute of limitation is ten years

C.The taxpayer must pay the additional taxes, but no late payment surcharge or penalty as the statute of limitation is ten years for late payment surcharge and penalties

D.The taxpayer must pay the additional taxes and a late payment surcharge but not a penalty as the statute of limitation is five years for penalties

Dirty money has a broad array of sources, including various economic crimes like embezzlement, bribery, forex flight and ( ), tax evasion and proceeds from illegal operations..黑钱有着广泛的来源，包括多种经济犯罪如挪用公款、行贿受贿、逃汇和骗汇、逃税及违法经营的收益。

A、frank

B、fraid

C、fruit

D、fraud

which of the following does not belong to the white-collar crime?

A. False advertising.

B. Bribery.

C. Robbery.

D. Tax evasion.

The accountant of Zeta Ltd altered the amount charged on an invoice for purchases from RMB50 to RMB50,000 so as to increase the deduction for enterprise income tax (EIT).

What is the type of offence Zeta Ltd has committed under the Tax Collection and Administrative Law?

A.Transfer pricing

B.Tax avoidance

C.Tax evasion

D.Fraudulence in the issuance of an invoice

延税选择权(tax deferral option)