避税地对策税制研究财政学专业论文.docxVIP

III III IV IV Abstract Tax havens have a long history, and it can be traced back to the Middle Ages in Europe. However, tax havens have not been concerned in a long period to in all countries， and even been protected by the Church. With the development of economic globalization, international trade among countries has being frequent. The impact of Transnational corporations in tax-avoidance countries is more obvious, especially for non-tax haven countries of the erosion of the tax base significantly. The first chapter is to introduce some basic tax concepts and their implications, as the premise behind the theory discussed, as well as a clear avoidance response to the tax system to be solved, in order to establish and improve the tax system to guide the direction of response. In this chapter is based on the avoidance response to the contents of the tax system. In this chapter also summarizes the tax-avoidance and response to be followed by the principles and the impact of tax avoidance and response factors. In this paper, chapters III and IV belong to empirical analysis of national and our existing tax system response to list, from which can be seen in chapter II of tax avoidance response to the specific application of the theory. In the third chapter of this paper, some countries do tax avoidance response to a brief assessment, in order to guard against the risk of our country learn from the experience. Chapter IV of the main response was to introduce the tax system in our current tax law the embodiment can be seen from the response of Chinas tax system is getting more sophisticated process. Chapter V of this article is mainly combined with the reality of our country and the avoidance response to the theoretical principles of the tax system of our present tax system in response to sum up the problems and put forward some of their own countermeasures to improve Chinas tax proposals to deal with the tax system these problems. The ultimate goal is to enable Chinas tax