我国加入WTO及经济全球化的形势,迫切要求税务部门积极采取措施预防、减少和制止企业利用国际间或境内外之间的关联公司进行有害税收的行为。在当前我国反避税工作尚不成熟的条件下,建立申报制度、设立国际信息网络、健全和完善反避税法规,规范跨国公司的纳税行为,不失为实实在在的对应措施。 China’s accession to the WTO and the situation of economic globalization urgently require the taxation departments to take active measures to prevent, reduce and stop the use of related companies in the world or between domestic and overseas enterprises for harmful taxation. Under the current immature anti-tax avoidance work in our country, establishing a reporting system, setting up an international information network, perfecting and perfecting anti-avoidance laws and regulations, and standardizing the tax payment behavior of multinational corporations are all concrete measures.