论国际避税与反避税法律设计.docVIP

论国际避税与反避税 摘要 伴随着经济全球化的快速发展，国家及地区间的经济交往变得比故去任何时候都更为密切。频繁的经济交往在给各国带来巨大的经济利益的同时也带来了大量的避税行为。为了能够躲避税收、增加自身收益，纳税人不断寻求新方法和新途径避税。与此同时，为了维护财政收入和税法尊严，各国也根据自身情况不断完善其反避税措施。但由于二者处在利益对立的两极，这必定是一场长久的斗争。本文简要回顾了国际避税与反避税的产生、发展历程并分析了它们的一些特点并针对二者的发展现状对其将来的趋势做了初步探讨。同时选取美等发达的反避税措施为例，对在国际经济活动中比较典型和成功的反避税措施做了简要分析。目前，我国加入WTO不久，国内外经济往来愈加频繁，避税现象日趋严重，而反避税正处于起步和探索阶段，相关内容尚不完善，多方面还存在漏洞。通过介绍一些发达国家比较成功的反避税经验和措施，希望能够对完善我国反避税提供一些参考。避税反避税Abstract With the development of economic globalization, economic communications between countries and areas became more and more frequencely. Economic communications bring countries tax avoidance as well as benefits .In order to gain extra benefits, tax-payers look for new methods .Also goverment take strict instruction to keep their finance income and law’s esteem. Because tax-payers and government stay in antagonistic places it doomed to a long confliction. This paper looks retrospect on the deriver and development of both .And discussed their specials as well .Besides some instructions has been taken in developed counties to anti-tax avoidance were take into discussion. China has been in WTO not too long and tax avoidance is increasing rapidly But laws in this areas still not prefect. Wishing experiences in this paper could have some usefull for our country’s legislation in anti-tax avoidance. Keywords: tax avoidance; anti-tax avoidance; international; influence; reason 论国际避税与反避税 目录 论国际避税与反避税 I 摘要 I Abstract II 绪论 - 1 - 第一章 国际避税产生与发展概述 - 2 - 1.1国际避税的成因与发展 - 2 - 1.2国际避税的影响及对我国的危害 - 8 - 1.3国际避税的方法 - 9 - 第二章 国际反避税概述及现状 - 15 - 2.1 国际反避税概述及对国际的意义 - 15 - 2.2 国际反避税的主要措施 - 16 - 2.3 关于美国反避税现状及反思 - 30 - 第三章 我国的反避税现状及对将来发展方向的思考 - 36 - 3.1 我国关于反避税立法的现状 - 36 - 3.2 我国反避税法律体系中存在的问题 - 37 - 3.3 国际反避税经验对我国的启示 - 40 - 3.4 加强我国反国际避税的措施 - 41 - 3.5 经济全球化（加入WTO后）中我国的反避税对策 - 44 - 结 论 - 47 - 致 谢 - 48 - 参考文献 - 49 - 附录 - 51 - Discussion on International tax avoidance and anti-tax avoidance Contents Preface………………………………………………………………..1 1. International tax avoidance and developme