国际逃税避税是经济领域中常见的一种现象。在我国,随着对外经济改革的不断深入,国际逃税避税现象也日趋严重。因此,制定防止国际逃税避税法规很有必要,已成为有关部门责无旁贷的问题。广义上说,逃税是指纳税人因疏忽(carelessness)或过失(negligence)没有交纳 International tax avoidance tax evasion is a common phenomenon in the economic field. In our country, with the continuous deepening of foreign economic reforms, the phenomenon of tax evasion and tax evasion in the world is also worsening. Therefore, it is very necessary to formulate laws and regulations on preventing tax evasion and tax evasion in the world and it has become a matter of unscrupulousness of relevant departments. In a broad sense, tax evasion means that the taxpayer has not paid due to carelessness or negligence