税法所要求的给付,并不以具体的对待给付为对价,属于财产的单向性移转,因而缺乏给付的经济上诱因;只是税法又具有法律上的强制力,故人民封其产生的可能抗拒难免。人民抗拒税收的方法,除了合法的节税行为及违法的偷逃税行为外,常见的则为税收规避行为。所谓税收规避行为,是指纳税义务人滥用私法上法律形式的选择可能性,从私的经济交易活动的观点来看,并无合理的理由,却选择通常所不会使用的法律形式,来实现其所意图的经济目的或经济成果,以避免对应于 Taxes required for the payment, not to treat the specific payment as the price, belong to the one-way transfer of property, so the lack of financial incentive to pay; but the tax law has the legal force, so the people sealed its possible Resist inevitable. The people’s methods of resisting taxation, except for legal tax-saving activities and illegal tax evasion behaviors, are commonly found in tax evasion. The so-called tax evasion behavior refers to the possibility that taxpayers misuse the legal form of private law. From the point of private economic transaction, there is no reasonable reason to choose the legal form that is usually not used Its intended economic purpose or economic outcome, in order to avoid corresponding to