经济全球化的进程，打破了国家之间的经济障碍，并引导企业发展全球战略。全球化进程对税收制度的发展产生了积极的影响，驱动各国纷纷进行税制改革，但是国际化和流动性的增强，给偷税和避税提供了可乘之机，避税地应运而生，一些国家对金融服务等流动性较强的行业采取避税地 The process of economic globalization has broken the economic barriers between countries and led enterprises in developing the global strategy. The process of globalization has had a positive impact on the development of the tax system and has driven all countries to carry out the reform of the tax system one after another. However, the internationalization and liquidity enhancement have provided an opportunity for tax evasion and tax avoidance. Tax evasion has come into being. Some countries are right Financial services and other highly liquid industries to take tax shelter