国际纳税主体避税问题分析

Analysis of the International Main Tax Avoidance Problem

国际纳税主体作为国际税收法律关系中纳税的一方,在利益的驱使下,不仅要考虑如何降低成本,而且要考虑如何降低税负。在减少税负的多种选择中,避税被认为是一种最为"安全"和"保险"的方法。随着国际化和跨国公司的迅猛发展,国际税收领域内的避税现象也越来越严重,各国针对国际纳税主体进行国际避税所采用的各种方法,通过单边立法和国际协调规制采取相应的措施加以限制。我国2008年1月1日实施的《企业所得税法》,第一次从法律层面对反避税进行了全面细致的规定。

International tax subject is international taxation legal relations on one side of the tax.In the interests of the driving,it is not only to reduce the cost,but also to reduce the tax burden.In the choice of all the tax,tax avoidance may be regarded as a kind of the most ＂safe＂ and ＂insurance＂ method.With the rapid development of international and multinational companies,in the area of international taxation avoidance phenomenon is also more and more serious,countries in the international tax subject to international tax avoidance the various methods,through the unilateral legislation and international coordination regulation to take corresponding measures to limit.China on January 1,2008 the implementation of the corporate income tax law and its regulations for the imple- mentation of the sixth chapter provides special tax adjustment matters,from the legal perspective for the first time discussed anti-tax avoidance system of the detailed rules.