对税法的征纳双方来说,避税与反避税是永恒的主题,从征税主体看来,国家对于税收征管水平和力度在逐年增强,从纳税主体看来,纳税筹划的认识和技巧在不断提高。但是随着税法的不断完善,企业合理避税的空间越来越小,纳税人必须加强税务管理,有效规避和防范税务风险。 For both tax authorities, tax avoidance and anti-tax avoidance are the eternal themes. From the view of the tax collectors, the level and intensity of tax collection by the state is increasing year by year. From the view of the taxpayers, tax planning knowledge and skills are constantly improve. However, with the continuous improvement of the tax law and the diminishing space for reasonable corporate tax avoidance, taxpayers must strengthen their tax administration to effectively evade and prevent tax risks.