避税地分布在世界各地，具有多种功能和表现形式，但一个国家或地区成为避税地的必备条件却是相同的，一是要具有独特的低税或无税环境；二是要有理想的投资条件；三是要有安定的政治局势；四是有宽松的政策法规；五是有严格的银行和财产保密制度；六是实行自由的外汇市场机制。只有具备以上基本条件，一个避税地才是理想的，成功的。 Tax avoidance is distributed all over the world and has many functions and manifestations. However, the essential conditions for a country or region to become a tax havens are the same. One is to have a unique low-tax or tax-free environment and the other is to have an ideal The third is to have a stable political situation; the fourth is to have loose policies and regulations; the fifth is to have strict banking and property secrecy systems; and the sixth is to implement a free exchange market mechanism. Only with the above basic conditions, a tax havens are ideal and successful.