避税与反避税刍议云南民族学院干专部随着我国经济体制改革的深入和对外开放的扩大，避税活动作为一种客观社会经济现象而出现；政府有针对性的反避税活动也日益受到重视。怎样认识现实生活中的这种经济现象，笔者拟就避税与反避税的有关问题提出一些看法。避税是指纳税人... With the deepening of China’s economic reform and the opening up to the outside world, tax avoidance activities have emerged as an objective social and economic phenomenon. The targeted anti-tax avoidance activities by the government are also gaining more and more attention. How to recognize this kind of economic phenomenon in real life, the author intends to put forward some views on tax avoidance and anti-tax avoidance issues. Tax avoidance means taxpayers ...