内容摘要：

避税地是经济全球化和税收竞争的产物。避税地的滥用已日益引起各国政府和国际社会的关注。本文介绍了美国、澳大利亚等国应对避税地滥用所采取的税收立法和税收征管方面的各种规制措施，并在此基础上提出我国的避税地税务管理对策。

关键词：避税地　规制措施　税务管理

abstract：tax haven is a product of economic globalization and tax competition. abuse of tax haven has aroused increasing attention from the international community and various countries. this paper introduces some countermeasures against abuse of tax haven in legislation and administration in the usa and australia, and puts forward some suggestions on enhancing tax administration concerning tax haven for china.

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