商務(wù)部近日決定，國(guó)家今年將建立外貿(mào)“黑名單”制度，以整飭對(duì)外貿(mào)易秩序。本周二，《低開(kāi)出口發(fā)票行為處罰暫行辦法》將開(kāi)始實(shí)施，政府部門(mén)將依法對(duì)“有低開(kāi)出口發(fā)票行為”的對(duì)外貿(mào)易經(jīng)營(yíng)者進(jìn)行處罰。據(jù)介紹，由于一些國(guó)家海關(guān)制度尚不完善、管理層面存在漏洞，所以，低開(kāi)出口發(fā)票問(wèn)題在國(guó)際貿(mào)易中比較普遍。一些中國(guó)企業(yè)在向這些國(guó)家出口商品時(shí)，往往會(huì)應(yīng)不法進(jìn)口商的要求提供票面價(jià)格低于實(shí)際出口報(bào)關(guān)價(jià)格的發(fā)票，以幫進(jìn)口商達(dá)到逃漏進(jìn)口稅的目的。

As of Tuesday, a temporary method, aiming to penalize domestic exporters who issue self-made invoices with a face value less than their actual export volume, will be put into effect.

"Such transgression has been a long-standing issue in China as managementloopholesalways exist in the customs system of some countries, which invited their own importers to rack their brains to evade import duties," said Lu Jianhua, director of the Foreign Trade Department.

報(bào)道中的loophole就是我們常說(shuō)的“漏洞；空子”，loophole原指“墻上的小洞或小縫”，尤指“窺孔” 或“槍眼”（通過(guò)這個(gè)小洞可以進(jìn)行射擊）。

現(xiàn)在人們常用loophole的引申意：a way of escaping a difficulty, especially: an omission or ambiguity in the wording of a contract or law that provides a means of evading compliance（逃避困難的一個(gè)辦法，尤指人們“因合同或法律詞句中的疏漏或含糊不清”而找到的一種不遵守合約的方法）。舉兩個(gè)例子：

Through an arrow loophole he commanded a view upon the farther side.（他從一個(gè)箭洞里可以觀察到那邊的動(dòng)靜。）

People who can afford to hire shrewd lawyers often find legal loopholes enabling them to escape most taxes.（那些雇得起精明律師的人往往能找到法律上的漏洞，從而使他們逃避大部分稅款。）



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