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避税是指纳税人利用税法上的漏洞及含糊不明之处，以非违法手段达到减轻税负之目的的一种税务筹划方式。注１避税的基本目的是减轻税负，具体有两种表现形式：应纳税额的永久性减少和延迟纳税时间，前者表现为盈余的直接增加，后者则表现为纳税人获得了政府的无息贷款，由此赚?
Tax avoidance refers to taxpayers using the loopholes in the tax law and vague ambiguities to non-violating means to achieve the purpose of tax relief for a tax planning. Note 1: The basic purpose of tax avoidance is to reduce the tax burden in two specific forms: a permanent reduction of tax liability and a delay in tax payment time, the former showing a direct increase in the surplus while the latter shows the taxpayers gaining government-free Interest loans, which earned?