论国际避税与反避税

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论国际避税与反避税

王晓芳姓作者名：师：讲师王淼指导教单文法学院称：名位

法学名称：专业

东北大学

年20164月

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Tax Avoidance and Anti - Tax Avoidance

On International

byWangXiaoFang

Supervisor:Lecturer WangMiao

Northeastern University

April 2016

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毕业设计（论文）任务书

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论国际避税与反避税

摘要

第二次世界大战以后随着世界经济的日益发展和国际经济贸易往来的日益频繁,使得各国在在国际税收分配关系上的矛盾和冲突更加普遍和激化，从而推动了国

际税法的形成和发展。由于国家各自主的税收管辖权在纳税人的跨国所得或财产价值上发生重叠冲突从而出现国际重复征税现象，对国际发展产生消极影响，使跨国纳税人在追逐利益最大化的道路上不惜铤而走险，从事国际逃税，或挖空心思进行所谓的“税收筹划”，从而从事国际避税，由于避税危害极大，严重损害有关国家的税收利益，造成国际资本的不正常转移，和违背税收公平原则。因此各国政府及国际组织对反逃税、避税都极为重视

总而言之，各国经济来往，物流来往，都需要一个健全的、合理的、双赢的法律环境，相信一系列适应信息经济技术时代的国际税法概念和规则正在酝酿形成。

关键词：国际避税，反避税，逃税，避税操作

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Tax Avoidance and Anti Tax Avoidance

On International

Abstract

After the Second World War, with the development of world economy and the

international economic and trade exchanges have become increasingly frequent, the

contradictions and conflicts in international taxation relationship between the

allocation of more and more intensified, so as to promote the formation and

development of the international law. The claim due to the national tax

jurisdiction and the emergence of the phenomenon of double taxation in

international the taxpayer's income and property value on Transnational

overlapping conflict, have a negative impact on international development, make

the transnational taxpayers in the pursuit of profit maximization on the road at

rush into danger, engaged in international tax evasion, or their so-called ax

planning, which is engaged in international tax avoidance, tax avoidance due to

great harm, serious damage to the national tax interest caused by international

capital transfer is not normal, and violate the fair principle of taxation.

Therefore, governments and international organizations to escape Tax, tax

avoidance is pay attention to overall, international economic relations, traveling

to the logistics, need a sound, reasonable, legal environment of win-win, I believe

a series of adaptation in the age of information economy technology international

tax law concepts and rules is brewing in the formation.

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Key words: International Tax Aviodance, anti-tax avoidance, tax evasion，Tax

avoidance operation.

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毕业设计（论文）任务

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