依法纳税是每个公民应尽之义务。近几年我国税制在不断改革,全社会的纳税意识也不断加强,越来越多的纳税人为了维护自身利益,加强税法学习研究,以合法的方式达到减轻税负的目的。要以合法的方式得到最优惠的税负,首先要分清什么行为属于合法的避税行为,什么行为属于 Paying taxes according to law is the duty of every citizen. In recent years, China’s tax system has been constantly reforming and the awareness of taxation in the whole society has been continuously strengthened. More and more taxpayers have tried their best to reduce their tax burden in order to safeguard their own interests, strengthen study and study of tax law and reduce taxes in a lawful manner. To get the most favorable tax law in a legitimate way, we must first distinguish what acts are legitimate tax avoidance behavior, which behavior belongs to