西方国家反避税税制研究

Western countries tax-avoiding system

随着国际经济和贸易的发展 ,跨国纳税人的国际避税活动越来越多样化 ,给各国经济带来损失 ,也给国际贸易的正常发展带来影响。为维护国家经济利益 ,打击避税活动 ,自 2 0世纪 60年代以来 ,以美国为首的西方国家纷纷制定出自己的反避税税制 ,使各种反避税的措施制度化和法律化。本文主要对各国的反避税税制的基本内容及特点作一综合分析 ,并希望我国能尽早借鉴西方经验 。

With the development of the inernation economy and trade,the International tax avoiding activity become more and more versatile, bring the great lost to some countries economy, and prevent the normal development of the internation trade. So, It is necessary to maintain countrys economy profit in order to punish the tax-avoiding, from the 1960s, the United States and some other western countries have worked out their anti tax avoiding system respectively to make those anti tax avoiding measures systemization. This paper mainly analyse the basic contents and characteristics of anti tax avoiding system,and wish China to borrow the western countries experiences,to realize our countrys anti tax avoiding system.