税务部门在长期的反避税工作中，已积累了一套反避税工作的经验，如核定毛利法，以及参照国际上的通行作法，但还没有形成一套完整的工作制度，笔者认为，建立境外行为举证制度是进行反避税的有效方法。所对境外行为举证，即是要求涉外企业在境外的与纳税有关的经济行为，必须 In the long-term anti-tax avoidance work, the tax department has accumulated a set of experience in anti-tax avoidance work, such as the approved gross profit method and the reference to international practices, but has not yet formed a complete set of work system. In my opinion, Behavioral evidence system is an effective way to avoid tax. The proof of overseas conduct is that it requires the foreign-related tax-related economic activities of a foreign-related enterprise and must