abusive tax shelter

简明释义

避税合伙

英英释义

例句

1.Tax advisors are often asked to help clients identify if their investments are part of an abusive tax shelter.

税务顾问常常被要求帮助客户识别他们的投资是否属于滥用税收避难所。

2.The IRS has published guidelines to help taxpayers avoid abusive tax shelters.

美国国税局发布了指南，以帮助纳税人避免滥用税收避难所。

3.Investors should be cautious about schemes that promise high returns through abusive tax shelters.

投资者应该对承诺通过滥用税收避难所获得高回报的计划保持谨慎。

4.The government is cracking down on abusive tax shelters that exploit loopholes in the tax code.

政府正在打击利用税法漏洞的滥用税收避难所。

5.Many wealthy individuals have been investigated for using an abusive tax shelter to avoid paying their fair share of taxes.

许多富裕的个人因使用滥用税收避难所而受到调查，以逃避支付应有的税款。

作文

In the realm of finance and taxation, the term abusive tax shelter refers to arrangements that exploit loopholes in tax legislation to reduce or eliminate tax liabilities in a manner that is not consistent with the intent of the law. These shelters often involve complex financial instruments or transactions that are designed to create artificial losses or deductions, allowing individuals or corporations to shield substantial income from taxation. While tax avoidance is legal, abusive tax shelters cross the line into illegitimate territory, often leading to significant penalties for those who engage in such practices.The concept of abusive tax shelter has gained prominence in recent years as governments around the world have intensified their scrutiny of tax practices. Authorities, particularly in the United States, have implemented measures to combat these shelters, recognizing that they undermine the integrity of the tax system. For instance, the Internal Revenue Service (IRS) has developed guidelines to identify and dismantle these abusive schemes, aiming to ensure that all taxpayers contribute their fair share towards public services and infrastructure.One common example of an abusive tax shelter is the use of offshore accounts and shell companies to hide income. By transferring assets to jurisdictions with lower tax rates or less stringent regulations, individuals and corporations can significantly minimize their tax obligations. This not only deprives governments of revenue but also places a heavier burden on honest taxpayers who comply with the law. In response, many countries have signed agreements to share information about foreign accounts, making it increasingly difficult for tax evaders to conceal their wealth.Moreover, abusive tax shelters can take various forms, including but not limited to, loss-generating investments, tax credit schemes, and overly aggressive interpretations of tax laws. For example, some investors may engage in transactions that generate artificial losses through complex financial arrangements, which they then use to offset taxable income from other sources. Such practices raise ethical questions about the fairness of the tax system and highlight the need for clearer regulations.The impact of abusive tax shelters extends beyond individual taxpayers; it affects the economy as a whole. When large corporations and wealthy individuals evade taxes, the government has fewer resources to fund essential services such as education, healthcare, and infrastructure development. This creates an imbalance in society, where the burden falls disproportionately on those who cannot afford to engage in such sophisticated tax planning.In conclusion, while tax planning is a legitimate practice that helps individuals and businesses manage their tax liabilities, abusive tax shelters represent a troubling trend that threatens the fairness and efficacy of the tax system. As governments continue to crack down on these practices, it is essential for taxpayers to remain informed and compliant with tax laws. Understanding what constitutes an abusive tax shelter is crucial for both ethical tax behavior and the promotion of a just economic environment. Ultimately, fostering transparency and accountability in tax matters will benefit society as a whole, ensuring that everyone contributes to the common good.

在金融和税收领域，术语滥用税收避难所指的是利用税收立法中的漏洞，以不符合法律意图的方式减少或消除税务负担的安排。这些避难所通常涉及复杂的金融工具或交易，旨在创造虚假的损失或扣除，使个人或公司能够将大量收入免于征税。虽然避税是合法的，但滥用税收避难所越过了合法的界限，往往导致参与此类活动的个人面临重大处罚。近年来，随着世界各国政府加大对税务行为的审查力度，滥用税收避难所的概念变得越来越突出。各国当局，尤其是美国，实施了打击这些避难所的措施，意识到它们破坏了税制的完整性。例如，美国国税局（IRS）制定了指南，以识别和拆解这些滥用计划，旨在确保所有纳税人都为公共服务和基础设施贡献公平的份额。一个常见的滥用税收避难所的例子是利用离岸账户和空壳公司来隐藏收入。通过将资产转移到税率较低或监管较宽松的司法管辖区，个人和公司可以显著减少其税务义务。这不仅剥夺了政府的收入，也加重了遵守法律的诚实纳税人的负担。作为回应，许多国家签署了共享外国账户信息的协议，使税收逃避者越来越难以隐藏其财富。此外，滥用税收避难所可以采取多种形式，包括但不限于产生损失的投资、税收抵免计划和对税法的过度激进解读。例如，一些投资者可能通过复杂的金融安排进行交易，产生虚假的损失，然后用这些损失来抵消其他来源的应税收入。这种做法引发了关于税制公平性的伦理问题，并突显了对更清晰法规的需求。滥用税收避难所的影响超出了个人纳税人的范围；它影响整个经济。当大型企业和富裕个人逃避税收时，政府用于资助教育、医疗保健和基础设施发展的资源就会减少。这造成了社会的不平衡，负担不成比例地落在那些无法进行如此复杂税务规划的人身上。总之，虽然税务规划是一种合法的实践，有助于个人和企业管理其税务责任，但滥用税收避难所代表了一种令人担忧的趋势，威胁着税制的公平性和有效性。随着各国政府继续打击这些行为，纳税人保持知情并遵守税法至关重要。了解什么构成滥用税收避难所对于道德税务行为和促进公正经济环境至关重要。最终，在税务事务中促进透明度和问责制将使整个社会受益，确保每个人都有所贡献。