本文认为 ,避税具有主观和客观上的原因 ,并通过案例分析 ,揭示了避税手段的复杂性、隐蔽性及危害。我国应在借鉴国外反避税成功经验的基础上 ,建立、健全和完善我国税收立法 :( 1)完善我国反避税立法 ;( 2 )加强税收征收管理 ,减少避税空间 ,巩固反避税成果 ;( 3 )成立反避税的组织机构 This paper argues that tax avoidance has subjective and objective reasons and reveals the complexity, concealment and harm of tax avoidance means through case studies. China should establish, improve and improve China’s tax legislation based on the successful experience of other countries in anti-tax avoidance: (1) improve China’s anti-tax avoidance legislation; (2) strengthen management of tax collection, reduce the space for tax avoidance and consolidate the anti-avoidance results; (3) The establishment of anti-tax organization