商務部近日決定，國家今年將建立外貿“黑名單”制度，以整飭對外貿易秩序。本周二，《低開出口發票行為處罰暫行辦法》將開始實施，政府部門將依法對“有低開出口發票行為”的對外貿易經營者進行處罰。據介紹，由于一些國家海關制度尚不完善、管理層面存在漏洞，所以，低開出口發票問題在國際貿易中比較普遍。一些中國企業在向這些國家出口商品時，往往會應不法進口商的要求提供票面價格低于實際出口報關價格的發票，以幫進口商達到逃漏進口稅的目的。

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.

報道中的loophole就是我們常說的“漏洞；空子”，loophole原指“墻上的小洞或小縫”，尤指“窺孔” 或“槍眼”（通過這個小洞可以進行射擊）。

現在人們常用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）。舉兩個例子：

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

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。）



(中國日報網站編譯）