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企业所得税法在税收优惠结构、成本费用扣除范围和标准、特别纳税调整规定等方面,对纳税人避税方式和手段的选择产生了较大的影响。在税务机关不断加强对国际避税行为的审计调查力度的情况下,国内避税将成为纳税人避税筹划的首选途径。通过对新税法实施后国内避税的新趋势和可能采取的手段进行分析,应就国内避税所采取的有效措施作出选择。
The corporate income tax law has a great impact on the choice of taxpayers’ tax avoidance methods and methods in terms of tax preference structure, the scope and standard of deduction of cost and expenses, and special tax adjustment provisions. With the tax authorities continuously strengthening the audit investigation of international tax avoidance activities, domestic tax avoidance will become the preferred way for taxpayers to avoid tax planning. By analyzing the new trend of domestic tax avoidance and the possible means of tax avoidance after the implementation of the new tax law, effective measures should be taken for domestic tax avoidance.