税收规避是指企业为降低企业税负、增加股东价值,而进行的一种税收筹划活动。本文基于委托代理理论的视角,合理分析了企业避税行为对公司的管理层,股东以及公司治理水平产生的不同影响。企业应完善内外部公司治理机制,通过对管理层的激励和监督、提升管理层履职能力、加大税收征管力度、完善信息披露制度等一系列措施弱化不合理避税行为、优化企业财务结构,提高公司治理水平和企业价值。 Tax evasion refers to a tax planning activity undertaken by an enterprise to reduce its corporate tax burden and increase shareholder value. Based on the perspective of principal-agent theory, this paper analyzes the different effects of tax avoidance on the company’s management, shareholders and corporate governance. Enterprises should improve internal and external corporate governance mechanisms, through a series of measures to encourage and supervise management, enhance management ability to perform duties, intensify tax collection and management, improve information disclosure system and other measures to weaken unreasonable tax avoidance behavior, optimize corporate financial structure, Improve corporate governance and corporate value.