一、问题的提出在我国税收理论研究中,国内避税问题还是一个几无涉足的领域,在税务实践中也并未引起有关方面的应有重视。而对偷税漏税问题却在理论界和在实践中都引起了人们的广泛关注。诚然,国内避税并不象偷税漏税那样直接触犯有关税法条款,其行为方式也更为隐蔽, First, the issue raised In our tax theory, the domestic tax avoidance is still a few areas involved in the tax practice did not cause the attention of the parties concerned. Tax evasion and tax evasion have caused widespread concern in theorists and in practice. It is true that domestic tax avoidance does not directly violate the relevant provisions of the tax laws as tax evasion and tax evasion, and its behavior is also more subtle.