内容摘要：

2008年我国开始实施统一的企业所得税法，这将对我国经济发展带来重大而深远的影响，企业利用避税地避税也将表现出新的动向。本文借鉴国际反避税经验，研究内、外资企业所得税合并后企业利用避税地避税可能出现的新趋势，并提出我国针对避税地避税应采取的对策。

关键词：避税地　避税　受控外国公司　跨国纳税人

abstract：the enterprise income tax law of the people's republic of china has come into force since jan.1st, 2008, which will have great impacts on economic development in china as well as on means of tax-avoidance through tax heavens. based on international experiences, this paper explores trends of tax-avoidance through tax heavens and issues that may arise after the unification of two sets of enterprise income tax laws, and suggests some countermeasures against them.

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