１ 企业避税产生的原因企业避税是指纳税人利用税法上的漏洞及含糊不明之处以貌似合法的手段 ,通过资金转移、成本转移和利润转移等方法躲避纳税义务 ,以达到减少纳税的一种经济行为。其实质是在不违背税法的前提下对现有税法不足之处的利用 ,目的是减轻税负。那么 ,企业得以避 1 reasons for corporate tax avoidance Corporate tax avoidance refers to the use of taxpayers loopholes and vague ambiguities seemingly legitimate means, through the transfer of funds, transfer of profits and profits and other methods to evade tax obligations to achieve an economy to reduce tax behavior. Its essence is to use the existing deficiencies of the tax law on the premise of not violating the tax law with the aim of reducing the tax burden. Well, the business can be avoided