借鉴国际经验 遏制利用避税地恶意税收筹划

International Experiences for the Containment on Aggressive Tax Planning through Tax Havens

目前,利用避税地进行恶意税收筹划的形势日益严峻。本文通过对国际避税地类型和利用国际避税地避税方式的分析,并借鉴经济合作与发展组织(OECD)、澳大利亚、美国等遏制利用避税地进行恶意税收筹划的国际经验,提出了我国遏制利用避税地进行恶意税收筹划的对策与建议。

Currently,the situation of aggressive tax planning through tax havens has been increasingly grim.Based on an analysis on types of tax havens and patterns of tax avoidance through tax havens,combined with experiences of the OECD,Australia and the USA,this paper puts forward some suggestions on the containment on aggressive tax planning through tax havens in China.