浅谈国际避税方式及反避税措施

Discuss on International Pattern And Resisting Measure of Tax Avoidance

基于对我国加入世贸组织后国际避税活动加剧可能性的分析,预测跨国纳税人未来在我国避税的主要手法与趋势,在此基础上探讨避税、逃税、节税的界定及反避税应遵循的原则,提出应完善国际反避税措施, 加大反避税力度。

As China has joined in the organization of WTO,the text has analyzed the aggravating possibility of the international activity of tax avoidance and predicted the transnational taxpayer＇s main finesse and tendency of tax avoidance in our country.Then,it approached the boundary among tax avoidance, tax evasion and tax saving and the principles which should be abided by. Finally,it put forward that we should perfect the international measures of resisting tax avoidance and strengthen the power of it.