运用避税港避税已成为国际避税的重要形式。世界各国和国际社会都愈来愈重视对这种避税形式的防范和打击。但目前国际上关于避税港的认定标准并不统一,这在一定程度上影响了对运用避税港避税活动的规制。西方国家关于反运用避税港避税立法,对我国相关制度的完善具有十分重要的借鉴意义。 The use of tax havens to avoid tax has become an important form of international tax avoidance. All countries in the world and the international community are paying increasing attention to guarding and cracking down on this form of tax avoidance. However, the international standards for the determination of tax havens are not uniform. This has, to a certain degree, affected the regulation of tax avoidance activities using tax havens. Western countries on anti-using tax havens to avoid tax legislation, the improvement of China’s relevant system has very important reference.