论企业反避税政策的若干思考

随着我国经济迅速的腾飞，企业为了谋求最大化利润，避税成为了纳税人开源节流的首选。而税收作为国家财政收入的重要组成部分，政府就有必要对避税重新加以认识，并对其采取措施严厉打击。本文通过对避税形成原因的分析提出了反避税在市场经济下的重要意义，并阐述了反避税的政策。

Explorations on Enterprises’ Anti Tax Avoidance

With the rapid roaring of Chinese economy , to seek for maximum , enterprises ’ tax a-voidance becomes the first choice of increase income and decrease expenditure .While tax collec-tion proves the crucial ingredients of national fiscal revenue , so it is necessary for government to rediscover tax avoidance and adopt severe assault .By analysis on the formation of tax avoidance , the essay proposed anti tax avoidance ’ s significance under the market economy and stated anti tax avoidance policy .