...关键词] 防卫过当；避险过当；认识错误；疏忽大意；情感态度 [gap=8740]Key words： Excessive defense； excessive necessity； cognition mistake； negligence； emotional attitude ...
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excessive necessity in imagination 误想过剩避难
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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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