在企业所得税的征纳中,由于制度的缺陷而诱发了一些避税行为。就此提出一点个人看法和建议。一、新税收制度和新财会制度的推行为适应社会主义市场经济的需要和扩大对外开放的需要,1993年,1994年,我国先后推出了新财会制度和新税收制度。两者共同发挥作用,不仅规范了企业行为。统一了企业的成本费用列支范围和标准,使税收制度和财会制度迈出了向国际惯例和国际规范靠拢的步伐,而 In the collection of corporate income tax, due to the system defects induced some tax avoidance behavior. In this regard a little personal opinion and suggestion. First, the new tax system and the implementation of the new accounting system In order to meet the needs of the socialist market economy and expand the need for opening up, in 1993 and 1994, China has introduced a new accounting system and the new tax system. Both play a role, not only regulate the behavior of enterprises. The unification of the scope and standards of the costs and expenses of enterprises has brought the taxation system and the accounting system closer to international norms and international norms,