根据国家税务总局制定的《关 联企业间业务往来税务管理规程》，反避税工作可分为确定关联关系如嫌疑对象、调查审计、核实和举证、选用调整方法、会谈或协商、实施税务调整等几个步骤，每个步骤的工作都紧密相连。由于税务机关是举证的主体，除了对企业的举证进行核实外，还要 According to the Tax Administration Procedures for Business Transactions among Affiliated Enterprises formulated by the State Administration of Taxation, the work on anti-tax avoidance can be divided into the following aspects: determination of related parties such as suspects, investigation and audit, verification and proof, selection and adjustment methods, talks or consultations, implementation of tax adjustment, etc. Steps, each step of the work are closely linked. As the tax authorities are the main evidence, in addition to verify the evidence of the business, but also