1.利用对“常设机构”的认定避税。在我国同许多国家所签订的税收协定中,对建筑工地、建筑、装配或安装工程,一般以连续超过6个月的为“常设机构”,只有构成常设机构的才能征收所得税。一些外企为了达到避税,对一个工程和项目人为地分成若干个小项目,把每个小项目均当作一个独立的项目签订合同,尽可能地将提供的劳务 1. Take advantage of the “permanent establishment” tax avoidance. In the tax treaties signed with many countries in our country, for construction sites, buildings, assembly or installation works, “permanent establishments” that last for more than 6 months in a row are generally subject to income tax only if they constitute a permanent establishment. In order to avoid tax avoidance, some foreign-funded enterprises artificially divide a project into several small projects, each of which treats each small project as an independent project to sign a contract to provide as much labor as possible