避税港是指通过实行低税或免税的税收优惠政策,诱导国外资本、财产、技术和经验的流入,以刺激本国或本地区经济的繁荣和国民财富的增加。避税港具有多种经济功能,如转口贸易、积累资金、脱离外汇管制、提供对营业和财产的保密等。而最典型、最重要的则是税收功能,也就是跨同纳税人可以利用这里的低税环境来躲避本国的高税负担。因此,避税港吸引着高税国跨国纳税人的注意力。按照国际流行的观念,当今世界大致有三种类型的避税港: Tax haven refers to the inflow of foreign capital, property, technology and experience through the introduction of low-tax or exemption tax preferential policies to stimulate the economic prosperity of the country or region and the increase of national wealth. Tax havens have multiple economic functions, such as entrepot trade, accumulation of funds, removal of foreign exchange controls, provision of secrecy of business and property. The most typical and most important taxation function is that taxpayers across the country can make use of the low-tax environment here to evade the high tax burden in their country. Thus, tax havens attract the attention of transnational taxpayers in high-tax countries. In line with the international epidemic, there are roughly three types of tax havens in today’s world: