在当代世界经济中,商品经济国际化,带来了税收国际化,而主权国家要依照本国税收和税收协定行使自己的税收管辖权,致使避税和反避税的斗争国际化。任何人为地使税法的具体规定和税法意图落空的做法就是避税的行为。避税行为与触犯税法偷税不能混为一谈。偷税是违反法规的活动。避税是违反意图的活动。由于各主权国家的国情不同,税收制度存在差异,诸如纳税义务、课税范围、税率运用、计税基础、征收管理、反避税措施等不同,给 In the contemporary world economy, the internationalization of the commodity economy has brought about the taxation internationalization. And the sovereign countries must exercise their own tax jurisdictions in accordance with their own tax and tax treaties so as to internationalize the fight against tax avoidance and anti-tax avoidance. Any person to make the specific provisions of the tax law and the tax law intended to fall through the practice of tax avoidance. Tax avoidance can not be confused with tax evasion. Tax evasion is a violation of laws and regulations. Tax avoidance is a violation of intent. Due to the different national conditions of sovereign countries, the tax system is different, such as tax obligations, the scope of taxation, the use of tax rates, tax base, collection management, anti-avoidance measures and other differences, to