两岸携手 共同促进反避税

Strengthening Promotion of Anti-Tax Evasion with Cross-Strait Cooperation and Joint Efforts

避税是指在不违背法律的前提下,纳税人想方设法减少缴纳应交税款,具有两重性的特征。产生避税的因素很多,主要是本国(地区)法律的缺陷和国家(地区)之间法律的差异。反避税的措施也在于要完善本国(地区)的法律,加强国家(地区)之间合作。目前两岸经贸往来频繁,正进入和平发展时期,加强两岸反避税合作对双方有利。呼吁两岸尽快签订避免双重征税协议,联手开展反避税。

Tax evasion refers to the dual-nature situation in which the tax payer tries every means to reduce the amount of should-be tax payment without going against the law. Although many factors lead to tax evasion, there are two major reasons： one is the defect of the law of the tax payer＇s country or region and the other is the legal difference between countries or regions. Accordingly, anti-tax evasion measures should lie in two aspects： one is to improve the law of the country or the region and the other is to strengthen the cooperation between countries or regions. With frequent trade contacts entering a peaceful stage of development, it will be beneficial to both sides to strengthen cross-strait cooperation in anti-tax evasion. This article calls on signing an agreement as soon as possible to avoid double taxation and making joint efforts to crack down on tax evasion.