合理避税,主要是指纳税人在充分理解我国现行税法的前提下,以不违反税法规定为基本前提,利用相应的会计知识和会计手段对筹资、经营、投资等一切经济活动做出合理筹划,以降低应缴税款的经济性处理手段。在经济活动中,合理避税是一种非违法性、规范性、权力性和策划性的经济行为。目 Reasonable tax avoidance mainly means that on the premise of fully understanding the current tax law of our country, the taxpayer takes the principle of not violating the provisions of the tax law as the basic premise and makes appropriate planning for all economic activities such as financing, operation and investment by using the corresponding accounting knowledge and accounting means, In order to reduce the economic means of tax payable. In economic activities, reasonable tax avoidance is a kind of non-illegal, normative, power and planning economic activities. Head