内容摘要：

本文在对避税地的产生和发展，以及避税地对各国经济的危害进行深入研究并对世界各国应对避税地的措施进行比较分析的基础上，借鉴国际上的成功经验，对我国目前的跨国企业避税问题进行深入分析，提出了我国税制应对避税地的政策建议和税收征管上的改进措施。

关键词：避税地　避税　跨国公司　受控外国公司

abstract：this paper analyzes the evolution of tax havens and the harm they do to national economies.itthen undertakes an international comparison of countermeasures taken by national countries against tax avoidance of multinationals through tax havens.the paper finally puts forward some suggestions for our country to further improve tax legislation and administration against tax avoidance through tax havens.

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