经济全球化下国际避税新问题探讨

世界经济全球化是当今市场经济发展的必然趋势，国际避税在这种环境下出现了更多新的方式和方法。如电子商务避税，资本弱化避税，利用金融衍生工具避税等等。本主要对资本弱化避税、利用金融衍生工具避税问题进行探讨，以此说明面对经济全球化带来的挑战，必须要加强国际间的交流与合作。即通过国际间税收协调和安全快捷的信息交换增进彼此之间的税收合作，以达到有效的防范和制止国际避税的目的。

New issues of international tax evasion in the process of the economic globalization

The economic globalization has become an inevitable trend in market economy. The new forms and tricks of international tax evasion have appeared, Such as the tax evasion of electronic commerce, weakening capital and financial derivative tool and so on.This paper discussed tax evasion of weakening capital and financial derivative tool in order to show the importance of strengthening international cooperation and communication in the face of the challenge of economic globalization. China must promote the revenue coordination with other countries by information exchange to reach the objective of effectively guarding against international tax evasion.