内容摘要：
税收协定除对所得消除双重征税外，还有防止偷逃税（“财政逃避”）的重要目的。税收协定和反避税之间的关系十分紧密，反避税是税收协定的一个重要内容，是各国谈签协定的主旨之一。本文从反避税角度对协定中可能出现的协定滥用和避税问题进行了列举，并提出适时修订协定、完善国内法规、有效打击跨国偷逃税活动的建议。
关键词：税收协定 协定范本 “财政逃避” 反避税
abstract：this ?article ?argues ?that ?tax treaties have another important objective besides avoiding double taxation of income tax. that is to prevent fiscal evasions. anti-tax-evasion is animportant content of tax treaties. to prevent the possibility of treaty shopping and fiscal evasion in tax treaties, the article enumerates from the viewpoint of tax evasion, and suggests that the model treaty be timely revised，correlative domestic legal system be accomplished and combat against transnational fiscal evasions be strengthened.