学位论文—新形势下国际避税与反避税.docVIP

摘 要 避税是一个比较复杂的问题，无论是在经济层面还是在法律层面，人们对它都有不同的看法。由于经济全球化，国际避税问题越来越严重，越来越多的国家开始重视避税问题，并加强相互之间的合作。在这种情况下，我们需要深入研究避税与反避税问题，把握其内在特征，完善我国税收管理水平。 关键词 新形势 国际避税 反避税 ABSTRACT Whether it is economically or legally, tax avoidance is a complicated question without a problem. With the development of economic globalization, international tax avoidance intensified, countries pay more attention to the domestic anti avoidance legislation and enhancing international cooperation. In this situation, it is necessary to carry on the thorough discussion of tax avoidance and anti tax avoidance, only