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世界上的发达国家、欠发达国家，甚至不发达国家，为了诱导国外资金、技术、管理人才的进入，以带动本国经济的发展和繁荣，往往采取特殊的税制，制定低税或免税的发展模式。国际上叫做“避税港”，各国名称不一。实行避税港的模式，大致有以下三种形式：第一种形式，无税区。
The developed countries in the world, the underdeveloped countries and even the underdeveloped countries often adopt special tax systems and formulate low-tax or exemption-free development models in order to induce the entry of foreign capital, technology and managerial personnel so as to bring about the development and prosperity of their own economies. . Internationally known as “tax havens”, each country has a different name. The mode of implementing tax havens generally has the following three forms: the first form and the tax-free zone.