近年来,随着全球经济一体化步伐的加快,跨了国公司来华投资纷至沓来纷纷来,一方面对我国经济发展起到了促进,同时也带来了逃税、避税等一系列问题,这些问题的存在,严重影响了我国经济的健康运行和发展。因此,探讨并建立一整套的国际反避税制度,具有积极的现实意义。笔者结合自身工作实际,针对这一问题进行了分析并提出了自己的意见和有效的应对策略。 In recent years, as the pace of global economic integration has accelerated, multinational corporations have come to China one after another to invest in China. This has not only promoted the economic development of our country but also brought about a series of problems such as tax evasion and tax avoidance Which seriously affected the healthy operation and development of our economy. Therefore, exploring and establishing a whole set of international anti-avoidance system has positive and practical significance. Based on the actual work of the author, the author analyzes this issue and puts forward her own opinions and effective countermeasures.