摘要
国际避税是当前各国面临的一个重要问题,反国际避税的呼声也越来越高。随着经济全球化的发展,国际避税方式更加隐蔽,我国在反国际避税方面出现了很多新问题,应借鉴国际避税的主要方式,进一步加强我国的反避税措施。
International tax evading is a serious problem in the world and combating international tax evading is becoming more and more important. With the development of economic globalization, the measures of combating international tax evading are becoming ulterior and many new problems have appeared in our country.We should learn from other countries and strengthen the measures of combating international tax evading.
出处
《吉林省经济管理干部学院学报》
2004年第1期23-24,共2页
Journal of Jilin Province Economic Management Cadre College