随着世界经济一体化进程的加快,跨国纳税人避税问题日益突出,反避税成为各国税务机关面临的严峻课题。面对日益严峻的避税形势,我国的反避税工作开展得如何?反避税面临哪些困难?今后我国反避税工作的重点是什么?带着这些问题,本刊记者采访了国家税务总局国际税务司司长王小平。 With the acceleration of world economic integration, tax avoidance problems of transnational taxpayers have become increasingly prominent. Anti-tax avoidance has become a serious issue for tax authorities in various countries. In the face of increasingly serious tax avoidance situation, how to carry out anti-tax avoidance work in our country? What are the difficulties facing anti-tax avoidance work? What is the focus of our anti-tax avoidance work in the future? With these questions, our correspondents interviewed the International Tax Division of the State Administration of Taxation Long Wang Xiaoping.