随着经济全球化程度不断加深,离岸逃税给众多主权国家税收管理带来了严峻挑战.中国作为全球第三大经济体,也面临着离岸税收筹划和偷逃税等问题.该文认为,应从国际和国内两个层面研究相关问题,加大国际税收征管合作和相关国内法的研究和实施力度,最大限度地维护国家税收主权和国际税收征管秩序.“,”With the deepening process of economic globalization, offshore tax evasion has been posing greater challenges to tax administration in most of the national countries. China, as the third largest economy in the world, also faces issues such as offshore tax planning and tax evasion. This paper argues that these issues shall be treated from both the domestic and interna-tional perspectives. Furthermore, international tax administrative cooperation shall be enhanced and related domestic laws shall be studied and implemented as soon as possible so as to safe-guard national tax right and maintain sound international tax order.