1、 避税地避税及其防范避税地避税及其防范 内容提要 本文在对避税地的生产和发展，以及避税地对经济的危害和影响进行深入研究并 对国际社会对避税地的态度分解，对避税地防范措施进行分析的基础上，借鉴国际上的 成功经验，提出了我国税制应对避税地政策建议和税收征管上的改革措施。 通过对避税、反避税的研究， 揭示了避税产生的后果， 既导致税款流失， 减少 国家财政收入， 影响经济建设和社会发展进程， 还削弱了税收调控经济的能力等。提 出了完善税收立法， 制定反避税条款; 强化税收征收管理， 加大反避税力度; 利用先 进手段， 实现情报资料快速收集和交流等具体措施。 关键词：避税地 避税 防范措施 Abstr
2、act Based on the tax havens to production and development, as well as tax havens to economic harm and in-depth study of the influence and the international society for tax havens attitude decomposition for tax havens, precautionary measures on the basis of the analysis, draw lessons from the success
3、ful experience, put forward our country tax system against tax avoidance policy recommendations and the tax revenue collection of the reform measure. Based on the study of tax avoidance, tax anti-avoidance, reveals the tax consequences, both lead to the loss of revenue, reduce national finance incom
4、e, affect the economic construction and social development process, but also weaken the ability of tax regulation of the economy.Put forward to perfect tax legislation, anti-avoidance provisions; strengthen the tax collection and management, increase the anti tax avoidance strength; using advanced means, realize the information fast collection and exchange of specific measures. Key words: Tax havens Tax avoidance Prevention measures 目目 录录 一、避税地概述 2 （一）避税地概念 2 （二）经济合作与发展组织对国际避税地的定义 2 （三）避税
