论国际避税的形式及其治理

On the forms of international tax avoidance and its governance

国际避税是一种利用有关国家税法漏洞和差别的一种社会经济行为。其表现形式主要有规避居民税收管辖权进行避税、操作"转移定价"进行避税、利用"避税港"进行避税、以"延期纳税"的税收制度漏洞进行避税、滥用税收协定进行避税五种。长期以来,国际避税的性质一直为学术界多数学者所争议,权利滥用造成国际社会公共利益的损害是其最根本的性质。防治国际避税不仅需要完善相关法律,而且需要制定各种配套措施,从制度上杜绝国际避税行为。

International tax avoidance is a social and economic conduct using the national tax loopholes and differences, whose forms mainly include using the resident tax jurisdiction,operating ＂transfer pricing＂, using ＂tax havens＂, and using the loopholes of ＂tax deferral＂ etc. For a long time, the nature of international tax avoidance has been controversial in academic circles.The most fundamental nature is that the abuse of personal right damages the international community public interest. Preventing international tax avoidance not only requires the improvement of laws, but also needs to develop a variety of complementary measures.