论避税港的认定及反运用避税港避税立法

On taxhavens indentification and using taxhavens to avoid tax’s legislation

运用避税港避税已成为国际避税的重要形式。世界各国和国际社会都愈来愈重视对这种避税形式的防范和打击。但目前国际上关于避税港的认定标准并不统一,这在一定程度上影响了对运用避税港避税活动的规制。西方国家关于反运用避税港避税立法,对我国相关制度的完善具有十分重要的借鉴意义。

The avoiding -taxes by using avoiding- taxes port has been the most important form of international avoiding-taxes currently.Many countries and the international society more and more attach importance to the prevetion and penalty to this kind avoiding-taxes. But there is not a unified standards about avoiding-taxes in the world recently, this will affect the regulation to avoiding-taxes by avoiding-taxes port in certain extent. The western nation countering avioding-taxes legislation to using avoiding-taxes port,has importantly significance to our country related system＇s consummation.