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本文论述了避税地金融资产的非正常积累对金融危机的推波助澜作用,以及各国采取的完善国际税收法律体系、加强国际税收协作的措施。在分析避税地对我国吸引直接投资和对我国经济影响的基础上,本文提出了我国应采取不断完善国际税收法律体系、参与建立良好的国际税收秩序并处理好国际税收协作中的相关问题等对策。
This article discusses the abnormal accumulation of financial assets in tax havens to fuel the financial crisis, as well as measures taken by various countries to improve the international tax law system and strengthen international tax coordination. On the basis of analyzing the influence of tax havens on our country to attract direct investment and its economic impact on our country, this paper puts forward the countermeasures that our country should take to constantly improve the international tax law system, to participate in the establishment of a good international tax order and to handle related issues in international tax cooperation. .