避税是纳税人针对税法不完善及各种难以在短期内消除的税收缺陷采取的回避纳税义务的活动。目前在深圳以至全国各城市避税现象都有存在，外商投资企业尤为严重。避税的方法多种多样，各国政府为维护国家利益和主权，增加财政收入，保障国际资本的正常流动，不断采取措施，完善 Tax avoidance is an activity that taxpayers take to avoid tax liability in the face of imperfect tax laws and various tax drawbacks that are difficult to be eliminated in a short period of time. At present, tax evasion exists in all cities in Shenzhen and throughout China, and foreign-invested enterprises are particularly serious. Tax evasion methods are diverse. Governments of all countries, in order to safeguard their national interests and sovereignty, increase their revenues and ensure the normal flow of international capital, continue to take measures to improve