企业所得税是处理国家和企业之间分配关系的重要形式之一,也是国家财政收入的重要来源之一。由于我国的企业所得税制度仍存在着“高税率、多减免、松管理”的情况,从本质上来说,并未能解决国家和企业的合理分配机制的问题。有些企业为了自身的利益,利用企业施工地点分散、流动性强以及承包工程种类多种多样的行业特点,逃避税务部门对其的监管,采用各种非法手段和途径,从中减少应缴税款。本文将以 Corporate income tax is one of the important forms of dealing with the distribution relationship between countries and enterprises and is also one of the important sources of national revenue. As China’s enterprise income tax system still exists “high tax rates, more relief, loose management ”, in essence, failed to solve the problem of the rational distribution mechanism of the state and enterprises. Some enterprises, for their own interests, make use of diversified construction sites, strong liquidity and various types of contracting projects to evade the regulation of tax departments and adopt various illegal means and ways to reduce the amount of tax payable. This article will be