有些人认为避税是合法的。我觉得这种认识有一定的片面性。事实上,避税行为既有合法的,也有非法的。所谓合法避税,是指纳税人利用现有法律规定的差异包括税收优惠,通过比较决策,避重就轻,以减少税负,取得合法收益的行为;所谓非法避税,是指采取违背现有法律规定的不正当的手段来减少税负取得非法收益的行为。合法的避税主要体现在以下几个方面: 1、选择不同行业进行投资而减少税负。如税法规定:对经营期在十年以上的生产性外商投资企业,从开始获利年度起,可享受所得税“二免三减”的税收优惠;从事农、林、牧业的外商投资企业在享受上述减免税期满后,经企业申请,国务院税务主管部门批准,在以后的十年内可以继续按应纳税额减征15％ Some people think tax avoidance is legal. I think this understanding has some one-sidedness. In fact, tax avoidance is both lawful and illegal. The so-called legal tax avoidance refers to the taxpayers use the existing legal differences include tax incentives, by comparing the decision-making, avoiding risks, to reduce the tax burden and obtain legitimate income behavior; the so-called illegal tax avoidance refers to the violation of existing laws and regulations do not Legitimate means to reduce the tax burden to obtain illegal gains. Legal avoidance is mainly reflected in the following aspects: 1, choose different industries to reduce the tax burden on investment. For example, the tax law stipulates that for foreign-invested productive foreign-funded enterprises whose operating period is over 10 years, they can enjoy the preferential tax treatment of “two exemptions and three reductions” of income tax from the year of profit-making; foreign-invested enterprises engaging in agriculture, forestry and animal husbandry Enjoy the above tax relief after the expiration of the application by the enterprise, the State Council department in charge of tax authorities approved in the next ten years can continue to reduce the amount of tax payable by 15%