跨国公司往往通过在避税港建立各种基地公司,从事离岸经济活动,进行避税活动。随着我国加入WTO和大量跨国公司进入,我国在面临投资增加和竞争加剧的同时,还将面对越来越严重的避税问题。这要求我国应深刻认识避税港的离岸经济活动的形式、特征,借鉴国际上反避税的制度和技术成 Multinational corporations often engage in offshore economic activities and tax avoidance activities through the establishment of various base companies in tax havens. With China’s accession to the WTO and the entry of a large number of multinational corporations, China will face more and more serious problems of tax avoidance in the face of increased investment and intensified competition. This requires that our country should have a profound understanding of the forms and characteristics of offshore economic activities of tax havens and draw lessons from the international anti-tax avoidance system and technology.