避税是世界各国税收征管中普遍存在的问题。自改革开放以来,外资的大量流入已成为税收收入的一个增长点。但是也有一些外资企业为了减轻税负,精心研究税收法律之间的差异,策划本集团内部财务节税计划,用各种手段规避税收。据报道,一些跨国公司利用非法手段避税,每年给我国造成 Tax avoidance is a common problem in the tax collection and administration of all countries in the world. Since the reform and opening up, the massive inflow of foreign capital has become a tax revenue growth point. However, some foreign-funded enterprises have carefully studied the differences between tax laws in order to reduce the tax burden, plan the internal financial tax saving plans of the Group, and evade taxes by various means. It has been reported that some multinational corporations have resorted to illegal means of tax avoidance each year to cause to our country