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当前,无论是在国内还是在国际上,避税问题都很突出,也越来越引起人们的重视。那么,什么是避税呢?我认为,纳税人为了本身的利益,在不违法的前提下,采用“避有就无”、“避重就轻”的手法,尽最大可能来减轻税收负担,争取最大利润的行为就叫避税。避税是随着税收产生而产生的。唐代杜荀鹤诗有“任是深山更深处,也应无计避征徭”之句。当然,唐时的避税和现代避税有天壤之别。我认为,避税自古有之,于今为烈。尽量减少费用,降低成本是企业家的责任。因此避税是普遍性问题。税收的奖限作用也是通过税负高低发
At present, the issue of tax avoidance is prominent both at home and abroad, and it has drawn increasing attention. So, what is tax avoidance? In my opinion, for the sake of their own interests, taxpayers should adopt “avoidance without means” and “avoidance of danger” as their own interests to reduce the tax burden and maximize profits Behavior is called tax avoidance. Tax avoidance is the result of tax generation. Tang Xun Hsueh-Tseng has “Ren is deeper in the mountains, there should be no avoid evasion” of the sentence. Of course, there is a big difference between tax avoidance and modern tax avoidance in the Tang Dynasty. In my opinion, tax avoidance has existed since ancient times and is now a fierce one. Try to reduce costs and reduce costs is the entrepreneur’s responsibility. Tax avoidance is a universal problem. The tax award is also limited by the tax burden