international tax evasion

Recently, transnational taxpayers are often engaged in international tax evasion, international tax avoidance and international tax cheating within China.

近年来，在中国境内，跨国纳税人从事国际逃税、国际避税活动屡见不鲜，出口骗税十分猖獗。

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The research on the scale of tax avoidance and evasion helps evaluate the macro taxation burden, appropriately prevent tax avoidance and evasion, and effectively protect national tax safety in the campaign against international tax avoidance and evasion.

对逃避税规模问题的研究，有助于准确判断宏观税负、有针对性地进行反避税、在反国际避税中有效地维护国家税收权益等等。

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The 4th chapter introduces offshore company in the aspect of international tax evasion.

第四章是从国际税收角度介绍离岸公司。

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Therefore, through the international information communication, the possibility of the enterprises utilizing the network transactions in international tax evasion, fraud will be greatly reduced, in order to maintain the possibility of state sovereignty and tax benefits.

因此，通过国际间的情报交流，减少企业利用网络交易进行偷税、漏税和国际避税的可能性，以维护国家主权和税收利益。

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The new forms and tricks of international tax evasion have appeared, Such as the tax evasion of electronic commerce, weakening capital and financial derivative tool and so on.

如电子商务避税，资本弱化避税，利用金融衍生工具避税等等。

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It is the deepen of the globalization, the widespread international tax evasion and avoidance, the special limitation on the national tax jurisdiction, that make it necessary for countries to carry on assistance in tax collection.

经济全球化的深入、国际逃税避税的泛滥、以及有限税收管辖权所导致的各国税收管辖权的缺陷，使国家间开展税款征收方面的协助成为必然。

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The second part carries on with the first part to introduce relevant rules of international tax evasion of offshore companies of foreign countries, taking America and Japan for examples.

第二部分承接第一部分金融危机对国际避税地的影响，介绍了离岸公司国际避税的国内法律规制情况。主要选取美、日两国反避税税制进行阐述。

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New issues of international tax evasion in the process of the economic globalization

经济全球化下国际避税新问题探讨

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However, it also brings some negative influence, particularly, part of offshore companies has become the transfer station of capital and the facility of international tax evasion.

但是，离岸公司也带来了一系列的负面影响，特别是一部分离岸公司成为资本外逃的中转站、国际避税的工具。

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As tax rate and tax burdens are becoming higher and higher in many countries, the behavior of International Tax Avoidance and tax evasion have become seriously.

国际避税是指跨国纳税人利用两个或两个以上国家的税法和国际税收协定的差别、漏洞、特例和缺陷，规避或减轻其总纳税义务行为。

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This essay looks into the cause and per-formance of international tax evasion and gives advice on relevant legislation. To be specific, the subjective reason for taxpayers to evade tax is interest. As driven by interest, most taxpayers desire and require avoidance of tax.

本文就国际避税的动因、主要方式及反避税立法等问题进行了分析研究。具体来说，促使纳税人进行避税的主观原因是利益驱动，纳税人受利益支配，大多有逃避纳税的愿望和要求。

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Notably absent Wednesday were Switzerland, known for the secrecy of its banking system, and the United States, which has preferred to pursue its own path in fighting international tax evasion.

值得注意的是，以银行系统的保密性而著称的瑞士，以及倾向于用自己的方式打击国际逃税行为的美国，均未在周三出席。

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