为防止国家税款的流失，我国 目就在国际避税方面采取了一系列防范措施，而在国内避税方面力度则相对较弱。随着我国对外开放的不断深入，反避税工作面临着越来越多新的更大挑战，外商投资企业采取国内避税趋势越来越明显，其中利用我国“两免三减”说收优惠政策进行避税就越来 In order to prevent the loss of national taxes, our country has adopted a series of preventive measures in the field of international tax avoidance, while the efforts in domestic tax avoidance have been relatively weak. With the deepening of China’s opening to the outside world, anti-tax avoidance work is facing more and more new and greater challenges. The tendency of domestic-funded tax avoidance by foreign-invested enterprises is becoming increasingly clear. The use of “two exemptions and three reductions” Tax avoidance is coming