节税、避税、逃税，是纳税人欲争取不交税或少交税采取的不同方法。它们的主体都是纳税人，对象是税收款项，手法是各种类型的缩小课税对象、减少计税依据、避重就轻、挂靠各种税收优惠，利用税收征管中的弹性及漏洞等。但从性质及特点上来看，三者又有很大的区别。 顾名思义， Tax savings, tax avoidance and tax evasion are different ways taxpayers want to pay less or less tax. Their main body is a taxpayer, the object is tax payments, the approach is to reduce the taxable objects of all types, reduce tax basis, avoidance of any liability, linked to various tax incentives, the use of tax collection flexibility and loopholes. However, from the nature and characteristics of the point of view, there is a big difference between the three. As the name suggests,