The last chapter summarizes the conclusion of the research and proposes several legislative, judicial and administrative policies with respect to the prevention of tax avoidance and evasion. 本章概括了全文的研究结论,并对中国反逃避税立法、反逃避税司法、加强税收征管等方面提出了若干政策建议。
There is a gap between China and the developed countries both in the legislative or judicial practice about the tax avoidance, and the anti-tax avoidance work needs to be further improved. 我国改革开放较晚,目前反避税工作尚处初始阶段,无论在立法还是司法实践上,相对发达国家都存在着一定差距,需要进一步完善。