随着经济全球化程度不断加深,离岸逃税给众多主权国家税收管理带来了严峻挑战。中国作为全球第三大经济体,也面临着离岸税收筹划和偷逃税等问题。本文认为,应从国际和国内两个层面研究相关问题,加大国际税收征管合作和相关国内法的研究和实施力度,最大限度地维护国家税收主权和国际税收征管秩序。 With the deepening of economic globalization, offshore tax evasion has posed severe challenges to the tax administration of many sovereign states. As the third largest economy in the world, China is also facing issues such as offshore tax planning and tax evasion. This article argues that the relevant issues should be studied both at the international and domestic levels, the research and implementation of international tax collection and administration and related domestic laws should be intensified, and the state tax sovereignty and international tax collection and administration should be protected to the maximum extent.