浅议外商投资企业避税刘隽亭一、避税产生的必然性避税之所以产生，导源于物质利益。作为生产者或经营者的纳税人，从事生产或经营的最根本目的就是追求最大的物质利益。纳税人的利润额与纳税数额是一种此消彼长的关系，这样，纳税人就必然设法使纳税数量最少而使利润额最... On the tax avoidance of foreign-invested enterprises LIU Jun-Ting First, the necessity of tax avoidance The reason why tax avoidance arises, derived from the material interests. As the taxpayer of the producer or the manager, the most fundamental purpose of engaging in the production or operation is to pursue the greatest material benefits. The amount of taxpayers’ profits and the amount of tax paid are a counterbalance to each other, so that taxpayers will inevitably try their best to minimize the amount of tax and maximize the profits.