世界各地的避税地名称各异 ,但实质都是通过实行低税优惠诱导国外资本、财产、技术的流入 ,刺激本国、本地区经济的繁荣 ,最终达到增加财政收入的目的。
随着经济全球化和跨国公司的迅猛发展,跨国公司通过国际避税地这个途径来避税获得的收益也随之增加,避税现象也越来越严重,手段运用越来越广泛,越来越隐蔽，活动规模越来越大,国际避税地的存在引起了国际上资本的不正常流动,侵害了有关国家的税收利益。
本文首先界定了国际避税地的定义，界定了利用国际避税地避税的途径，进而说明了避税地的特点，并且列举具体的公司通过避税地逃避税收的案例。接下来文章指出一个严重的现象，即避税地的存在的危害被世人所忽略，提请大家密切关注这个现象。之后文章的视角转向中国对于避税地的态度和中国的现状。最后提出如何进行对国际避税地的反避税的建议。
关键词：国际避税地，财政收入，犯罪活动，国际反避税
ABSTRACT
In spite of the fact that there are different terms for avoidance of tax in the world’s different places, the crux lies in that in all the places low duty policy is practised.With the preferential tariff, they can attract foreign capital, property and technology so that the economy there can get flourished and revenue can be increased.
With the economic globalization and the rapid development of multinational companies, multinational corporations through international tax havens to obtain the benefits of tax increases, tax avoidance is becoming more and more serious, more and more extensive, more and more concealed. The existence of international tax havens results in the abnormal international capital flow and undermines relevant countries’ interests.
This paper defines the definition of international tax havens, the means of international tax avoidance and tax evasion through tax havens, then explains the characteristics of the tax avoidance or tax evasion through tax havens, and cites specific companies’ cases. Next the article pointes out that a serious phenomenon, namely, the worldwide neglecting to the existence of tax havens. It draws close attention to this phenomenon. After that, the perspective of the article turns to China to see its attitude towards the tax havens and China's current status. Finally the paper proposes on how to carry out the international tax havens anti-avoidance proposals.
Key Words: International tax havens, Governmental revenue, Rampant crimes, International tax havens anti avoidance
目 录
摘要（本论文范文的论文综述）……………………………………………………………………………………3
ABATRACT………………………………………………………………………… 4
1国际避税地概述……………………………………………………………………5
1.1文献综述……………………………………………………………………5
1.2国际避税地产生条件………………………………………………………6
1.3国际避税地类型……………………………………………………………7
2利用国际避税地减免税收的途径和实例…………………………………………7
2.1转移定价是利用国际避税地减免税收的主要途径………………………8
2.2利用离岸避税地减免税收的实例…………………………………………8
3国际避税地的危害…………………………………………………………………9
3.1国际避税地的存在损害了公平的市场竞争………………………………10
3.2国际避税地的存在降低了本国的公共福利………………………………10
3.2.1国际避税地对发达国家的危害……………………………………10
3.2.2国际避税地对发展中国家的危害…………………………………11
3.3避税地牵涉到大量的犯罪活动………………………………………… 12
4避税地得以存活并不断发展的原因…………………………………………… 13
4.1跨国公司疯狂的利益驱动……………………………………………… 13
4.2西方国家的扶持………………………………………………………… 13
4.3公众对避税地的无知…………………………………………………… 14
4.3.1学术界的片面…………………………………………………… 14
4.3.2媒体的错误宣传………………………………………………… 14
5中国的现状和对国际避税地的态度…………………………………………… 15
5.1中国的现状…………………………………………………………………15
5.2中国对国际避税地的态度…………………………………………………15
6对国际避税地可采取的措施…………………………………………………… 16
6.1国际避税地立法………………………………………………………… 16
6.2转移定价管理…………………………………………………………… 17
6.3国际避税地交换情报的获取…………………………………………… 17
6.3.1利用税收协定与避税地交换情报……………………………… 17
6.3.2与其他非避税地国家合作……………………………………… 17
6.3.3自行收集信息情报……………………………………………… 17
7结论……………………………………………………………………………… 18
参考文献…………………………………………………………………………… 19
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