试论国际避税与我国反避税法规的完善

在现代国际社会中，各国的税法和税收制度很难在内容和标准上达到完全一致，从而使跨国纳税人在纳税方面有机可乘。跨国纳税人主要利用转让定价、国际避税地、滥用国际税收协定、资本弱化以及电子商务等方式进行国际避税。我国应遵循有理有节、国民待遇、事先约定、合理定价及利得和符合国际惯例等反避税原则，借鉴国外反避税法规的立法经验及我国的实际情况，规定我国反避税法规的总则、罚则以及有关部门的权利与义务等．不断完善我国的反避税法规。

On International Tax Avoidance and Improvement of our Regulations on Anti-tax Avoidance

In modern international society,because it is difficult for the tax laws and systems from different countries to be consistent in contents and standards,there is an opportunity to take advantage of tax for the international taxpayers.They can avoid tax through transferring pricing and international avoiding-tax shelters,misusing international tax agreement,weakening capital,and taking e-commerce.Chinese government should follow the principles of rational and moderate,national treatment,agreement in advance,reasonable pricing,etc.conforming to international conventions.At the same time,we can institute the general principles,penalty principles,and rights and responsibilities of relevant departments,etc.by combining legislating experience of anti-tax avoidance abroad with our situation to improve our anti-tax regulations.