英语论文国际避税地的有害税收竞争及防范措施

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1、TheHarmfulCompetitionsandPreventionMeasuresofInternationaITaxHavens【Abstract]Thispapercentersonthedifferentexpressionsofanalyzingtheprobabilityofincreasingtheinternationaltax-avoidanceactivitiesafterChinahasjoinedintheWTOandforecastingthetrendandmeasuresusedbytransna

2、tionaltaxpayerstoavoidtaxinChina・Wewilldiscussthedefinitionoftax-avoidance,tax-evasionandanti-tax-avoidancerulestogetsomemeasuresandmeanstoimprovetheinternationalanti-tax-avoidanceandincreasingtheforceofanti-tax-avoidance・【KeyWords]internationaltax-avoidance;meansoft

3、ax-avoidance;measuresofanti-tax-avoidance;G201・ThedefinitionoftheintemationaltaxhavensTheintemationaltaxhavenmeansthatcountriesorareaswhichofferlowornotaxationtoincome(orsomeformsofincome)orentities(orcertainentities)ofthetransnationalinvestors.AfterChinajoinedintheW

4、TO,thetransnationalinvestorsmaymakeauseofthefunctionsoftaxhaven.Theycanavoidtaxthroughbuildingdifferentformsofcorporationsinthetaxhavenssothattheycandealwithdifferenttypesofbusinessesandincomes・Thentheyuseacombinationoffixationofmainpartandmovementoftheobjectinordert

5、oavoidthetax.So,usingthetaxhavenhasbeenanimportantformofinternationaltax-avoidance・Everycountryandinternationalsocietyhaspaidmoreandmoreattentiontopreventandbeatthatformoftax-avoidance・Taxhavensortaxheavensgenerallymeansomefinancialcenterswhichprovidenotaxationorlowt

6、axrateandlackoffinancialcontrol.Thedefinitionoftaxhavenhasexperiencedfrompositiveevaluationtonegativeevaluation.Before90softhe20thcentury,mosteconomistsusedanddiscussedthetaxhavensfromacertainangle・Butpeoplestartedchangingtheirangleoftaxhaventobecomeaheavenplaceoftax

7、evasion,moneylaundering,breakinternationaleconomicandtradeorders・Thus,everycountryorareastayedawayfromtaxhavens・Thedefinitionandthestandardofthetaxhavenhavenotbeenunifiedintheentireworld.Eachcountryhasitsowndefinitionandstandardofthetaxhaven.Somecountriesusethelistme

8、thodaslistingtheblacklistoftaxhavensdirectly.Morecountrieshaveusedtaxratestandardmethodtodeterminewhetheracountryorareaisthetaxhave