How to effectively avoid international double taxation, is the challenge that Chinas foreign tax system have to face.

如何有效的避免国际双重征税，是中国涉外税制必须面对的挑战。

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Following the increase in international trade and investments, more and more bilateral tax treaties are created to avoid international double taxation.

随着各国经济交往的日益密切，国家间缔结的避免双重征税协定的数量也不断增加。

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Tax coordination can avoid double taxation, tax evasion and excessive tax competition, so the necessity and importance of the international tax coordination are increasing under the current situation.

税收协调可以避免国际重复征税和偷漏税问题，可以避免过度税收竞争，在当前形势下进行国际税收协调的必要性和重要性日益凸显。

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