浅论国际避税地法律制度的新模式

A New Model of the Legal System of Tax Haven

长期以来 ,市场经济发达国家为维护本国的税收权益 ,通过国际经济组织的联合行动 ,采取种种法律手段 ,推行避税地对策税制 ,以图抵制传统避税地以低税或免税为主要形式的“有害税收竞争”。但在经济全球化条件下 ,一些欧美市场经济发达国家在坚持推行避税地对策税制的同时 ,先后通过修改税法 ,在本国境内实行税收优惠 ,大力吸引外资 ,发展本国经济。这些欧美市场经济发达国家的所作所为 ,实际上已经使它们逐渐堕变为新型的“避税地”。这种避税地法律制度新型模式的产生和发展 ,不仅更加加剧了发达国家与发展中国家之间和税收权益的竞争 ,而且给构建一个公平、有序的国际税收秩序带来了重重的障碍。

For a long period of time, developed countries have been performing the tax system to resist the tax haven through joint actions of international organizations for the purpose of safeguarding its own benefit from the tax revenue. The other aim of such joint action is to combat the traditional tax haven's 'harmful tax competition' in the form of low tax or tax free treatment. But under the condition of economic globalization the economically developed countries in Europe and America in their fight against traditional tax haven, they simutaneously enforce tax preferential system domestically in order to attract foreign investment and develop its economy by way of amending tax laws respectively. What these countries have been done has led them become new 'international tax havens'. The existence and development of this kind of new international tax haven not only accelerate the competition of tax benefits between developed and developing countries, but also set barriers to the establishment of fair and rational international tax order.