国际金融危机视角下的“避税天堂”

＂避税天堂＂再一次成为国际社会的焦点。19世纪末兴起的第一次全球化浪潮,20世纪50年代末期欧洲美元市场的形成及这次金融危机发生前二十多年的资本自由流动是其发展的几个重要阶段;开放条件下的中国经济几乎每一个方面都和＂避税天堂＂有着联系;西方国家政府和其它左翼等社会力量从不同的目的出发提出对＂避税天堂＂加以限制的要求,特别是G20峰会作出的承诺使我们看到了一线希望。这一重大问题应该引起中国社会的高度重视。

On Tax Havens from the Perspective of International Financial Crisis

The international community is focusing on tax havens once again. The first wave of globalization in the end of 19th century, the emergenee of the Eurodollar market in the end of 1950＇ s and more than two-decade＇ liberal capital flow are the principal steps of the development. Almost every field of China＇ s outward-looking economy has links to the tax havens; from different points of view, the western governments and civil society ask to regulate them, particularly G20 summit pledged to do it. This makes us get a glimmer of hope. Our country should attach great importance to the issue.