一是通过完善税收制度反避税。1.重手段,防“三假”行为。开展对假福利、假合资、假注册企业的专项检查,对不符合规定的单位重新归位。2.重征管,防差异行为。对账证不健全、财务核算不准确的单位,实行按应税所得额进行核定征收企业所得税,防止利用财务核算与税收差异进行避税。 First, through the improvement of the tax system against tax. 1. Heavy means to prevent “three fake” behavior. Carry out special inspections on fake welfare, joint ventures and fake registered enterprises, and return the units that do not meet the requirements. 2. Chong levy, anti-discrimination behavior. If the account is not sound and the financial accounting is not accurate, the enterprise income tax shall be verified at the taxable income and tax avoidance should be avoided by using financial accounting and tax differences.