论一般纳税人的增值税避税方法及反避税策略陈红伟所谓避税，是指纳税人利用合法手段，通过资金转移等方法躲避纳税义务，以期达到少纳税或不纳税的一种经济行为。人们习惯于认为只有所得税才可以逃避。实际上，企业利用法律漏洞，依然可以逃避流转税。本文结合我国流转税... On the taxpayers VAT tax avoidance and anti-tax avoidance strategy Chen Hongwei The so-called tax avoidance refers to the use of legitimate means by taxpayers, through transfer of funds and other methods to evade tax obligations, with a view to achieve less or no tax with an economic act. People are used to thinking that only income tax can escape. In fact, companies can still evade turnover taxes by using legal loopholes. This article combined with China’s turnover tax ...