英语翻译Ofcourse,manyoperationscarriedoutintaxhavensaretaxmotivated,oratleastpartlytaxmotivated.Manyofthesearelegitimateformsoflaxavoidance(ascomparedlotaxeva­sion),conformingbothtothelawsinthetaxhavencou

Question

英语翻译
Of course,many operations carried out in tax havens are tax motivated,or at least partly tax motivated.Many of these are legitimate forms of lax avoidance (as compared lo tax eva­sion),conforming both to the laws in the tax haven country and the investor's home state.In such instances,of course,the possibility of minimizing one's taxes will depend not only on the lax relief offered by the tax haven country bill also on the anti-tax haven laws in force in the home country.Some of the legitimate tax-motivated uses of tax havens are the following:(1) overall reduction of a person's tax burden; (2) deferral of tax payments on income from foreign sources until after it is repatriated to the home country so that profits can be accu­mulated without being depleted by tax payments; (3) minimizing taxes on certain types of income (such as investment income,income from shipping,etc.) that are covered by excep­tions to the home country's anti-tax haven legislation; and (4) centralizing income in a tax haven country and repatriating it to the home country in a nontaxable form.

Answer 1

当然,许多在避税天堂开展的业务活动,目的都是为了避税,或至少部分目的在于避税.在这些业务中,大多采取了合法的避税方式,符合避税港和投资者母国的法律法规,这与逃税是有区别的.这些案例中,能否达成使税负最小化的目标,不仅取决于避税港提供的税收减免政策,也取决于投资者母国所实行的反避税法律法规.
以下为一些主要的合法避税方式：
1. 降低个人的综合税负；
2. 对于来自国外的收入,在其汇出之前延期征税,这样利润可以累计,而不会因征税而减少；
3. 对某些特定收入实行最低税率,例如：投资收入、运输收入等,这些收入是投资者母国的“反避税法”中所规定的例外条款；
4. 对避税港内获得的收入实行集中征税,其汇往投资者母国时不再征税.