税收是国家财政收入的主要来源,同时又是参与国民收入分配和再分配,调节经济运行,促进经济发展宏观经济的调控杠杆。纳税人在遵守或不违反税法的前提下,预先进行的策划,采取各种合法手段避重就轻,选择有利于自己的税收规定纳税,从而使自己节约税收成本。避税行为造成国家财政收入减少,税收杠杆作用弱化,市场公平原则扭曲的严重影响。因此,有必要对避税行为加以研究,不断完善国家税法,加强反避税的立法工作及防范措施,堵塞税收漏洞。 Tax revenue is the main source of state revenue, and at the same time, it is the lever of regulation and control that participates in the distribution and redistribution of national income, regulates economic operation, and promotes macroeconomic development of economy. Under the precondition of abiding by or not violating the tax law, the taxpayer plans to take preemptive measures to evade tax by adopting various legal means and choosing the taxes that are favorable to his own taxation so as to save himself the tax cost. Tax evasion has resulted in a serious impact on the reduction of national fiscal revenue, the weakening of tax leverage and the distorted market fairness principle. Therefore, it is necessary to study tax avoidance behavior, constantly improve the national tax law, strengthen anti-tax avoidance legislative work and preventive measures, and plug tax loopholes.