WTO条件下建立健全我国的反国际避税制度

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。跨国纳税入主要利用转让定价、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。国际避税行为由于其手段的外表合法性，因而在国际经贸活动中日益猖獗，给国家的财政收入带来了严重损失。随着来我国投资的外资越来越多，国际避税问题在我国也变得日益严重。如何防范国际避税，更好地维护我国的财政税收，稳定市场秩序，就成为我国税法改革的重要内容。

On Establishing and Perfecting an International Anti- avoidance System in China under the Conditions of WTO

In modern international society, it is difficult for the tax laws and systems from different countries to be consistent in contents and standards. Therefore, there are opportunities for the international taxpayers to take advantage of tax. They avoid tax through various means. Because of their superficial legitimacy, international tax avoidance has become re - rampant in the international economic and trade activities and brought about heavy losses to the state revenue. With the growing number of investment of foreign capital in China, international tax avoidance has become increasingly serious. How to prevent international tax avoidance to better safeguard China＇ s fiscal revenue and stabilize the market order has become an important part of tax law reform.