美国电影《哈里之战》中有一句经典台词:“世界上只有死亡与纳税是不可避免的。”但是,自从税收产生之日起,企业与政府之间的避税与反避税从来没有停息过。既然企业和政府之间的避税与反避税是不可避免的,那么双方都应该遵守一定游戏规则,本文则对此进行了分析。 In the American film “Battle of Harry,” there is a classic line: “Death and tax in the world are inevitable.” However, tax avoidance and anti-avoidance between the government and the government have never ceased from the day of tax revenue. Too Since tax avoidance and anti-avoidance between enterprises and governments are inevitable, both parties should abide by certain rules of the game and this article analyzes this.