避税是纳税人通过民法的意思自治,使本应纳税的纳税义务没有发生的行为。它的手段是合法的,但它其实不符合税法的实质课税原则,也损害了国家的财政收入。在原来的反避税规定基础上,统一企业所得税法进一步加强对其的控制和防范,并且有接近国外反避税规定的趋势。本文先对避税与反避税作基本的了解,介绍国外及国际上的实践,据此探讨我国的现行规定。最后对统一企业所得税法的规定进行简单论证,并提出笔者的几点完善建议! Tax avoidance is the taxpayer’s autonomy through the meaning of civil law, so that tax liability should not have occurred. Its means is legal, but it does not actually comply with the taxation principle of tax law, but also undermines the country’s fiscal revenue. On the basis of the original anti-avoidance provisions, the unified enterprise income tax law further strengthens its control and prevention and has the tendency of approaching anti-avoidance regulations in other countries. This article first of all a basic understanding of tax avoidance and anti-avoidance of taxes, introducing foreign and international practice, to explore the current provisions of our country. Finally, the article provides a simple demonstration of the provisions of the unified enterprise income tax law and puts forward some suggestions for improvement of the author!