国际避税地(International Tax Heaven)是指一个国家或地区的政府为了吸引外国资本流入,繁荣本国或地区的经济,弥补自身的资本不足和改善国际收支水平,吸引国际民间投资,在本国或本国的一定区域和范围内,允许并鼓励外国政府和民间在此投资及从事各种经济贸易活动,同时对在这里从事投资、经营活动的企业和个人给予免税或减税的优惠待遇。一般情况下,成为一个避税地的必备条件是:独特的低税结构、安定的政治局势、理想的投资环境、宽松的政策法规和完善的保密制度。此外,要成为避税地,还必须配套实行有利于发展自由贸 International Tax Heaven refers to the government of a country or region in order to attract foreign capital inflows, prosperity of the economy of its own country or region, make up for its own capital deficit and improve the balance of payments level, to attract international private investment in the country or its own country Allow and encourage foreign governments and private sectors to invest here and engage in various economic and trade activities and at the same time grant preferential treatment of tax exemption or reduction of tax to businesses and individuals engaged in investment and business activities here. In general, the necessary conditions for becoming a tax havens are: unique low-tax structure, stable political situation, ideal investment environment, loose policies and regulations and a sound system of secrecy. In addition, to become a tax havens, they must also be implemented in a manner conducive to the development of free trade