In the first part, it introduces the general theory of tax avoidance and anti-avoidance. It also explains the legal consequences and illegality on tax avoidance in order to strengthen the necessity and significance of anti-avoidance rules.

What is tax avoidance, where is the boundary between tax avoidance and tax planning, why anti-avoidance and how, are all these most important questions need to be addressed in both tax law theory and practice area.

什么是避税、避税与税收筹划界限何在、为什么反避税、如何反避税等等，都是税法学理论和实践亟待回应的问题。

But because China's opening to the outside world has a quite short history and international anti-avoidance is at the initial stage/ there exist many problems in the international anti-avoidance, especially in the international anti-avoidance legislation.

但是，由于我国开放时间短，反避税工作尚处于初始阶段，反避税工作存在许多问题，反避税立法尤显不足。

In China, the work of tax anti-avoidance is still in the start-up phase, we have many problems and shortcomings in the theory and practice, and we need to lean the international experience in order to improve our work.

我国的反避税工作处于刚起步的阶段，在理论和实践方面存在很多问题和缺陷，还需借鉴国际经验不断进行补充和完善。

However, our tax laws of anti-avoidance in transfer pricing is still at the very initial stage thus inevitably has various defects such as lack of comparable index, re-sale price method, cost-plus method, etc.

缺乏可比交易问题、再销售价格法和成本加成法等问题，在预约定价方面我国的法律规范层级太低，且没有一个全国统一的预约定价程序。

One approach is for countries to introduce anti-avoidance legislation to counter the use by their residents of overseas discriminatory regimes. For example, the UK, like some others, has Controlled Foreign Company legislation.

一个方法是各国介绍反避税立法以对付海外歧视团体，如英国的有限外国公司立法。

Hence, this paper, in perspective of rule of law, in the view of balance of interests anti-avoidance policy and country differences, attempt to examine the basic legal and institutional anti-avoidance issues.

为此，本文在税法法治视野下，以利益平衡论、反避税的政策性和国别性为视角，尝试探讨反避税的若干法律问题。

Under this basis, this chapter analyze and demonstrate the legal basis of the anti-avoidance start from Ability to Pay Principle and anti-avoidance, and tax functions of nationalism and anti-avoidance respectively.

在此基础上，从量能课税原则与反避税、税收的国家主义职能与反避税入手，剖析和论证了反避税的法理基础。

Then the English Senate has established the Ramsay principle about anti-avoidance of taxes in 1982.This principle emphasizes "the essence is heavier than the form".

1982年英国上议院又确立了反避税的Ramsay原则。Ramsay原则是经历了一次次法院对避税案的审理和判决后不断完善、不断发展的，强调在判断是否避税时实质重于形式。

In this article, on basis of theories of International Tax Avoidance and Anti-Avoidance, the author has thoroughly studied the actions of Avoidance and the measures of Anti-Avoidance.

本文根据国际税收中的国际避税与反避税理论，对跨国公司的国际避税行为和反避税措施进行了系统和深入地研究。

Another important objective of the bill is to strengthen anti-avoidance provisions relating to deductions for interest payments-one of the allowable deductions under profits tax.

条例草案另一重要目标，是加强有关扣除利息支出的防止避税条文。利息支出在计算利得税时是一个可扣除的项目。

At present, problems of enterprises use of Affiliated Transactions to avoid taxes and the tax authorities to anti-avoidance faced with varying degrees by most countries in the world.

当今世界上许多国家都不同程度的面临企业关联交易避税与反避税的问题。

Tax avoidance and anti-avoidance game, has truly exists in the area of tax administration, Hunan Province, to the tax collection has brought serious challenges.

避税与反避税的博弈，已经真实地存在于湖南省税收管理领域，给税收征管带来了严峻挑战。

The Controlled Foreign Company regime is viewed as an important anti-avoidance measure, but whether it is compatibility with tax treaties or not is a important issue.

受控外国公司税制作为一种重要的反避税措施，也产生了与税收协定的兼容性问题。

Carry out the work of anti-avoidance as not a long time, although some success has been achieved, but in theory and in practice there are still many deficiencies.

由于我国反避税工作开展时间还不长，虽已经取得了一定成效，但在理论和实践方面仍然存在着很多不足。

This creates a tax avoidance and anti-avoidance game between the movie enterprises and the government; and the movie companies can also benefit from tax avoidance process.

这就产生了电影企业与政府之间的避税与反避税博弈，并且，电影企业还可以从避税过程中获得一定的收益。

Finally, the proposed anti-avoidance law establishing a personal income tax in China, in order to speed up the process of the rule of law of our tax laws.

最后，提出建立我国个人所得税的反避税法，以便加快我国税法的法治化进程。

Greater transparency and exchange of information will assist countries in developing appropriate anti-avoidance measures. But this kind of approach does not offer a complete solution.

信息的大量透明和交换能够帮助各国制定合适的反避税措施，但这种方法并不是万能的。

There would have to be anti-avoidance provisions to prevent large payments being notionally salaries not bonuses.

还必须制定反避税条款，以防大笔收入是以工资、而非奖金的名义发放。

Secondly, discussing the-validity of International Anti-Avoidance through the contrast research of some countries' measures of Anti-Avoidance.

进而，通过各国反避税措施的对比研究，探讨了国际反避税措施的有效性。

For example, film companies take aggressive tax avoidance measures with in law, but the government takes tax anti-avoidance measures to address such problems.

例如，电影企业在不违背税法的条件下采取积极的避税措施或不避税措施，而政府就会针对该类问题采取反避税或不反避税措施。