论文部分内容阅读
长期以来 ,市场经济发达国家为维护本国的税收权益 ,通过国际经济组织的联合行动 ,采取种种法律手段 ,推行避税地对策税制 ,以图抵制传统避税地以低税或免税为主要形式的“有害税收竞争”。但在经济全球化条件下 ,一些欧美市场经济发达国家在坚持推行避税地对策税制的同时 ,先后通过修改税法 ,在本国境内实行税收优惠 ,大力吸引外资 ,发展本国经济。这些欧美市场经济发达国家的所作所为 ,实际上已经使它们逐渐堕变为新型的“避税地”。这种避税地法律制度新型模式的产生和发展 ,不仅更加加剧了发达国家与发展中国家之间和税收权益的竞争 ,而且给构建一个公平、有序的国际税收秩序带来了重重的障碍。
For a long time, in order to safeguard their own tax rights and interests, the developed countries in the market economy adopted all kinds of legal measures through the joint actions of international economic organizations to implement the tax system of tax avoidance in an attempt to resist the traditional tax-shelter-based “harmful Tax competition. ” However, under the conditions of economic globalization, some developed market economies in Europe and the United States, while sticking to the tax system of tax evasion, have successively implemented tax concessions in their own territories by amending the tax law, vigorously attracting foreign investment and developing their own economies. What these countries and the developed market economies in Europe and the United States have done has actually made them gradually fall into a new type of “tax havens.” The emergence and development of this new model of the legal system of tax havens have not only aggravated the competition between taxation rights and benefits between developed and developing countries but also brought many obstacles to the establishment of a fair and orderly international taxation order.