如何防止处资企业避税,是我国涉外税收管理中的重大问题。要消除避税,一方面要改善投资环境,保证政策的稳定性和持续性,另一方面,要吸取国外税务部门在反避税方面的经验,结合我国实际情况,针对目前已经出现的问题,逐步完善涉外税收法规,完善转让定价税制,制定有效的反避税措施。外资企业避税的主要途径为: How to prevent tax avoidance of funded enterprises is a major issue in the tax administration of foreign countries. To eliminate tax avoidance, we must improve the investment environment and ensure the stability and continuity of policies on the one hand. On the other hand, we should learn from the experience of tax authorities in overseas countries in fighting tax avoidance and in light of the actual conditions in our country, and gradually improve our existing problems Foreign tax laws and regulations, improve the transfer pricing tax system, the development of effective anti-tax measures. The main ways for tax avoidance of foreign-funded enterprises are as follows: