The purpose and motive of international tax evasion and avoidance is to reduce or eliminate the tax burden. But there are obvious differences between them: (1) is different in nature. International tax avoidance means that taxpayers evade tax burden through various illegal means after the tax payment obligation occurs, which is fraudulent and illegal. International tax avoidance means that taxpayers arrange their own affairs through legal means before the tax obligation occurs, so as to avoid paying taxes. Its behavior is legal, not fraudulent, but immoral.

(2) The methods adopted are different. International tax avoidance is often an open use of the defects and deficiencies of the tax law itself to achieve the effect of reducing the tax burden in a legal way. Based on the nature of fraud, international tax evasion can only be manifested as intentional concealment, false reporting, false reporting, alteration, forgery and other illegal means. \

(3) Different treatment methods. For international tax evasion, the parties concerned can pay taxes in accordance with domestic tax laws or tax agreements and impose fines or even pursue criminal responsibility; For international tax avoidance, generally speaking, the measures that tax authorities in various countries can take are only to modify and improve the relevant tax laws, plug loopholes that may be used by taxpayers, and can not pursue the legal responsibility of the parties.