随着全球经济的不断发展,国际避税已成为各国政府极为关注的问题.该文通过对纳税人避税行为决策若干影响因素的研究,分析了纳税人避税行为和政府反避税措施,探求政府反避税的有效途径和政策制度.“,”With the continuous development of glo-bal economy, international tax avoidance has already been a common concern closely watched by various countries. Based on the research of factors determining tax avoid-ance behaviors of taxpayers, this paper analyzes tax avoidance behaviors of taxpayers and anti-tax-avoid-ance measures of governments, seeking effective ap-proaches and policies for governments to counteract tax avoidance.